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

O.C.G.A. § 48-5-134 (2019)

Extension of time to complete digests and pay taxes

✓ 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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The time by which digests shall be completed, the taxes paid, and penalties incurred shall not apply in the case of tax receivers, tax collectors, and tax commissioners who have not been in office long enough to complete the work by the time specified. In all such cases, the officials shall comply with the requirements of the commissioner.

History

Laws 1843, Cobb’s 1851 Digest, p. 1074; Code 1863, § 794; Code 1868, § 862; Code 1873, § 866; Code 1882, § 866; Civil Code

1895, § 867; Civil Code 1910, § 1125; Code 1933, § 92-7108; Code 1933, § 91A1335, enacted by Ga. L. 1978, p. 309, § 2.