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

48-5-103. Duties of tax receivers.

It shall be the duty of the tax receiver to:

1. Receive all tax returns within the time and in the manner prescribed by law;
2. Make out and perfect the three digests plainly, legibly, and neatly in writing and in figures and to deposit the digests properly;
3. Post and maintain a notice showing both the days on which his office is open for the purpose of receiving tax returns and also the office hours of his office;
4. Receive tax returns at any time when a taxpayer applies to submit his returns, except that receipt at such time shall not reduce, eliminate, or otherwise affect any penalty, interest, or similar assessment otherwise due for any return not received as provided in paragraph (1) of this Code section;
5. Designate, in the discretion of the tax receiver or tax commissioner, the board of assessors to receive tax returns as provided in paragraph (4) of this Code section or to receive applications for homestead exemptions from ad valorem tax, or both;
6. Reserved;
7. Enter upon the digests deposited with the governing authority of the county the county taxes levied according to law together with the rate percentage as fixed by the governing authority;
8. Conform to the rules with which he is furnished and obey such orders as may be given by the commissioner;
9. Enter upon the digest prepared by him an itemization of all properties exempt from taxation along with the owners of the properties and the reason the properties are exempt from taxation; and
10. Perform all other duties the law requires and which necessarily under the law appertain to the office of tax receiver.

(Laws 1804, Cobb's 1851 Digest, p. 1045; Laws 1807, Cobb's 1851 Digest, p. 1054; Laws 1812, Cobb's 1851 Digest, p. 1057; Laws 1813, Cobb's 1851 Digest, p. 1059; Ga. L. 1851-52, p. 290, §§ 9-13; Code 1863, § 844; Code 1868, § 923; Code 1873, § 920; Code 1882, § 920; Civil Code 1895, § 934; Civil Code 1910, § 1197; Code 1933, § 92-4611; Ga. L. 1962, p. 533, §§ 1, 2; Ga. L. 1970, p. 641, § 1; Code 1933, § 91A-1305, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1990, p. 1324, §§ 1, 2; Ga. L. 1992, p. 2411, § 2; Ga. L. 1993, p. 577, § 1; Ga. L. 1999, p. 81, § 48.)