O.C.G.A.
O.C.G.A.

O.C.G.A. § 48-5-103 (2019)

Duties of tax receivers

✓ 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 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.

History

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.

Annotations

JUDICIAL DECISIONS Return of taxable property to county tax receiver. - All taxable property in Georgia is required to be returned by the taxpayer at the property’s fair market value to the county tax receiver. Adams v. Smith, 415 F. Supp. 787, 1976 U.S. Dist. LEXIS 14487 (N.D. Ga. 1976), aff’d, 568 F.2d 1232, 1978 U.S.

App. LEXIS 12338 (5th Cir. 1978). No duty to collect or handle county funds. - Duties of receivers enumerated in this statute do not include the duty to collect or handle any county funds. Fannin County v. Pack, 149 Ga. 703, 102 S.E. 166, 1920 Ga. LEXIS 379 (1920).

OPINIONS OF THE ATTORNEY GENERAL Duty of tax officials to cause under-returned property to be assessed. - Tax receiver, the tax collector, and the board of assessors have an independent duty to actively cause under-returned property to be placed on the digest and assessed for taxes. This

duty applies to both real and personal property, including automobiles. 1963-65 Ga. Op. Att’y Gen. 113. It is not proper for a county tax commissioner to store tax records at home. 1975 Op. Att’y Gen. No. U75-75.

RESEARCH REFERENCES Am. Jur. 2d. 72 Am. Jur. 2d, State and Local Taxation, § 769.

C.J.S. 20 C.J.S., Counties, § 377 et seq.

Notes of Decisions
Cited in 3 cases, 1989–1998 · leading case: S. Tax Consultants, Inc. v. Scott, 478 S.E.2d 126 (Ga. 1996).
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S. Tax Consultants, Inc. v. Scott, 478 S.E.2d 126 (Ga. 1996). · cites it 20× “Moreover, § 48-5-103 sets forth "duties" that tax commissioners "shall" perform, and § 48-5-103(10), in relevant part, requires tax commissioners to perform "duties" "necessarily" required "under the law.”
Fulton Cnty. Tax Comm'r v. Gen. Motors Corp., 507 S.E.2d 772 (Ga. Ct. App. 1998). · cites it 6× “For purpose of motor vehicles, their role in receiving the application is only ministerial as agents for the Tax Commissioner, who is the only official authorized to collect ad valorem taxes and to determine which property is exempt for the tax digest.”
State v. Deason, 378 S.E.2d 120 (Ga. 1989). · cites it 2× “See OCGA §§ 48-5-103; 48-5-127. Thus, we find OCGA § 45-11-4 rationally related to at least one legitimate state interest — that of protecting certain government officials, who are vested with authority requiring them to exercise discretion, against possible frivolous…”
— 48-5-103(1) — 1 case
S. Tax Consultants, Inc. v. Scott, 478 S.E.2d 126 (Ga. 1996). “Moreover, § 48-5-103 sets forth "duties" that tax commissioners "shall" perform, and § 48-5-103(10), in relevant part, requires tax commissioners to perform "duties" "necessarily" required "under the law.”
— 48-5-103(10) — 1 case
S. Tax Consultants, Inc. v. Scott, 478 S.E.2d 126 (Ga. 1996). “Moreover, § 48-5-103 sets forth "duties" that tax commissioners "shall" perform, and § 48-5-103(10), in relevant part, requires tax commissioners to perform "duties" "necessarily" required "under the law.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.