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2018 Georgia Code 48-5-102 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-5-102 Case Law from Google Scholar Amendments to OCGA 48-5-102

TITLE 48 REVENUE AND TAXATION

Section 5. Ad Valorem Taxation of Property, 48-5-1 through 48-5-607.

ARTICLE 3 COUNTY TAX OFFICIALS AND ADMINISTRATION

48-5-102. Liability of tax receivers and sureties; action on tax receiver's bond.

  1. 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.
  2. An action may be brought on a tax receiver's bond only when some emergency makes the action necessary.

(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.)

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).

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 Op. Att'y Gen. p. 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. 85 C.J.S., Taxation, § 1149 et seq.

ALR.

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

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