O.C.G.A.

O.C.G.A. § 45-8-30 (2019)

Release of property of county officers from state lien - Authorization

✓ 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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The judge of the probate court, sitting for county purposes, or the board of county commissioners, or such other county governing authority in this state has the discretionary power and authority to release a given portion of the property of a municipal or county treasurer, tax collector, or tax commissioner from the lien of the state or county or municipality in question against the property of such officers on their respective bonds.

History

(Ga. L. 1951, p. 751, § 1; Ga. L. 1990, p. 8, § 45.)

Annotations

RESEARCH REFERENCES Am. Jur. 2d. - 72 Am. Jur. 2d, State and Local Taxation, § 769 et seq. C.J.S. - 85 C.J.S., Taxation, § 1155.