O.C.G.A.

O.C.G.A. § 36-6-22 (2019)

Requirement of accountings by treasurer

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)

Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.

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It shall be the duty of the judge of the probate court or county governing authority to compel the treasurers of the county to come before the court or governing authority at such times as may be designated by the judge or governing authority, not less than twice in each year, to render an account of his official actings and doings respecting the county tax and funds and to make a full and complete exhibit of his books, vouchers, accounts, and all things pertaining to his office.

History

Ga. L. 1882-83, p. 82, § 1; Civil Code 1895, § 418; Civil Code 1910,

§ 527; Code 1933, § 23-1024; Ga. L. 1982, p. 3, § 36.

Annotations

JUDICIAL DECISIONS Power of commissioners to require appearance. - Under former Civil Code 1910, §§ 527 and 528 (see now O.C.G.A. §§ 36-6-22 and 36-6-23), the board of commissioners of roads and revenues has authority to require the tax collector to appear before the board at stated times to render an account of the collector’s official actings. Edmondson v. Glenn, 153 Ga. 401, 112 S.E. 366 (1922).

In a proceeding under former Civil Code 1910, § 527 (see now O.C.G.A. § 36-6-22) or former Civil Code 1910, § 528 (see now O.C.G.A. § 48-5-140), the ordinary (now judge of the probate court) acted in a judicial or quasi-judicial capacity. Riner v. Flanders, 173 Ga. 43, 159 S.E. 693 (1931).