O.C.G.A.
O.C.G.A. § 48-5-133 (2019)
Crediting tax collectors and tax commissioners with insolvent lists
✓ 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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Tax collectors and tax commissioners under any circumstances shall not be allowed or credited with insolvent lists after executions are issued against them for taxes until they go to the commissioner and settle fairly and fully with him.
History
Laws 1812, Cobb’s 1851 Digest, p. 1059; Code 1863, § 793; Code 1868, § 861; Code 1873, § 865; Code 1882, § 865; Civil Code
1895, § 866; Civil Code 1910, § 1124; Code 1933, § 92-7107; Code 1933, § 91A1334, enacted by Ga. L. 1978, p. 309, § 2.
Annotations
RESEARCH REFERENCES ALR. Waiver of right of government to preference in the assets of insolvent
debtor by taking security, 24 A.L.R. 1495; 83 A.L.R. 1119.