ARTICLE 2 COUNTY GOVERNING AUTHORITIES

36-6-21. Final settlement of accounts.

When the county treasurer or his personal representative has made a fair and full statement of all his accounts and liabilities as such, pursuant to Code Section 36-6-20, an exoneration of himself and his sureties, together with the details of such settlement, must be entered on the minutes of the county governing authority. It shall be final, except for fraud.

(Orig. Code 1863, § 542; Code 1868, § 606; Code 1873, § 565; Code 1882, § 565; Civil Code 1895, § 471; Civil Code 1910, § 587; Code 1933, § 23-1023.)

JUDICIAL DECISIONS

Provisions of former Civil Code 1910, §§ 586 and 587 (see O.C.G.A. §§ 36-6-20 and36-6-21) were not applicable to annual accounting and settlement made by the tax collector with the county commissioners. Read v. Glynn County, 145 Ga. 881, 90 S.E. 60 (1916).

Cited in Board of Comm'rs v. Massachusetts Bonding Ins. Co., 175 Ga. 584, 165 S.E. 828 (1932).

RESEARCH REFERENCES

C.J.S.

- 20 C.J.S., Counties, §§ 205, 206.

Cases Citing O.C.G.A. § 36-6-21

Total Results: 5 | Sort by: Relevance | Newest First

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Dev. Auth. of DeKalb Cnty. v. State, 684 S.E.2d 856 (Ga. 2009).

Cited 20 times | Published | Supreme Court of Georgia | Sep 28, 2009 | 286 Ga. 36, 2009 Fulton County D. Rep. 3050

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Haney v. Dev. Auth. of Bremen, 519 S.E.2d 665 (Ga. 1999).

Cited 14 times | Published | Supreme Court of Georgia | Jul 8, 1999 | 271 Ga. 403, 99 Fulton County D. Rep. 2504

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Alexander v. MacOn-bibb Cnty. Urban Dev. Auth. & Urban Props. 47, 357 S.E.2d 62 (Ga. 1987).

Cited 10 times | Published | Supreme Court of Georgia | Jun 19, 1987 | 257 Ga. 181

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Maddox v. Schrader, 492 S.E.2d 521 (Ga. 1997).

Cited 5 times | Published | Supreme Court of Georgia | Nov 17, 1997 | 268 Ga. 661, 97 Fulton County D. Rep. 4159

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Murphy v. Pearson, 667 S.E.2d 83 (Ga. 2008).

Cited 4 times | Published | Supreme Court of Georgia | Sep 22, 2008 | 284 Ga. 296, 2008 Fulton County D. Rep. 2936

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TITLE 36 LOCAL GOVERNMENT

Section 6. County Treasurer, 36-6-1 through 36-6-28.

ARTICLE 2 COUNTY GOVERNING AUTHORITIES

36-6-21. Final settlement of accounts.

JUDICIAL DECISIONS

RESEARCH REFERENCES

C.J.S.

Cases Citing O.C.G.A. § 36-6-21

Dev. Auth. of DeKalb Cnty. v. State, 684 S.E.2d 856 (Ga. 2009).

Haney v. Dev. Auth. of Bremen, 519 S.E.2d 665 (Ga. 1999).

Alexander v. MacOn-bibb Cnty. Urban Dev. Auth. & Urban Props. 47, 357 S.E.2d 62 (Ga. 1987).

Maddox v. Schrader, 492 S.E.2d 521 (Ga. 1997).

Murphy v. Pearson, 667 S.E.2d 83 (Ga. 2008).