O.C.G.A.

O.C.G.A. § 48-5-102 (2019)

Liability of tax receivers and sureties; action on tax receiver’s bond

✓ 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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(a) Tax receivers and their sureties are liable on their bonds for all penalties or forfeitures they may incur under the law and for all losses, damages, or expenses the state may sustain by reason of their conduct.

(b) An action may be brought on a tax receiver’s bond only when some emergency makes the action necessary.

History

Orig. Code 1863, §§ 843, 864; Code 1868, §§ 922, 943; Code 1873, §§ 919, 940; Code 1882, §§ 919, 940; Civil Code

1895, §§ 933, 972; Civil Code 1910, §§ 1196, 1239; Code 1933, §§ 92-4608, 92-4610; Code 1933, § 91A-1304, enacted by Ga. L. 1978, p. 309, § 2.

Annotations

JUDICIAL DECISIONS Surety not liable for warrant exceeding legal commission when surety received none of such funds. - When no bond was given by the receiver to the ordinary (now county governing authority) or to the county, but the bond payable to the Governor as required by former Civil Code 1910, § 1195 (see now O.C.G.A. § 48-5-101) was given, conditioned generally for the faithful discharge of all the duties required of the receiver, and when the receiver, in the receiver’s settlement with the ordinary, by

mistake or otherwise, obtained a warrant on the county treasurer for a sum in excess of the receiver’s legal commissions and received payment thereof out of county funds and retained that sum, and when the surety personally had never received any county funds, the ordinary (now county governing authority) was not authorized to issue an execution against the surety on the bond of the receiver. Fannin County v. Pack, 149 Ga. 703, 102 S.E. 166, 1920 Ga. LEXIS 379 (1920).

OPINIONS OF THE ATTORNEY GENERAL When a tax receiver is erroneously paid too much commission, the receiver is liable to the state and county

for the excess. 1952-53 Ga. Op. Att’y Gen. 305.

RESEARCH REFERENCES Am. Jur. 2d. 72 Am. Jur. 2d, State and Local Taxation, §§ 769, 942, 943. C.J.S. 20 C.J.S., Counties, § 211 et seq.

ALR. Effect of receiver’s failure to discharge tax liens, 39 A.L.R. 1415.