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

O.C.G.A. § 48-5-109 (2019)

Accumulation of statistical information on taxpayers by tax receivers and tax commissioners

✓ O.C.G.A. (archive.org 2024 item): print volumes of 2004-2024, per-volume vintage; older volumes partly replaced by 2019 Release 73 text; no 2025 or 2026 Acts
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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Each tax receiver and tax commissioner shall accumulate statistical information, in regard to taxpayers, of such nature as they deem to be of benefit to the commissioner. Nothing contained in this Code section shall preclude or prohibit the commissioner from collecting such information as he deems necessary and beneficial in discharging the official duties of his office.

History

Ga. L. 1966, p. 393, § 1; Code 1933,

§ 91A-1310, enacted by Ga. L. 1978, p. 309, § 2.

PART 2 TAX COLLECTORS

Annotations

Cross references. Consolidation of offices of tax receiver and tax collector into office of tax commis-

sioner, Ga. Const. 1983, Art. IX, Sec. I, Para. III.