O.C.G.A.

O.C.G.A. § 48-5-141 (2019)

Periodic payment to proper officials of money collected by tax collector or commissioner, sheriff, or constable

✓ 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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(a) The tax collector or tax commissioner, sheriff, and constables in each county having a population of 30,000 or more shall each week pay over to the proper county officials as required by law the county taxes including, but not limited to, any interest, penalties, or other amounts due the county which they have collected during the week. Such payment shall be made at the same time as the report required by Code Section 48-5-142 and shall be for the period covered by the report.

(b) The tax collector or tax commissioner, sheriff, and constables in each county having a population of less than 30,000 shall every two weeks pay over to the proper county officials as required by law the county taxes including, but not limited to, any interest, penalties, or other amounts due the county which they have collected during the two weeks. Such payment shall be made at the same time as the report required by Code Section 48-5-142 and shall be for the period covered by the report.

History

Ga. L. 1890-91, p. 105, § 1; Civil Code 1895, § 955; Civil Code 1910, § 1222; Ga. L. 1925, p. 81, § 3; Code 1933, §§ 92-

4910, 92-4913; Code 1933, § 91A-1340, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1984, p. 962, § 1; Ga. L. 1986, p. 10, § 48.

Annotations

JUDICIAL DECISIONS Fiduciary relationship not created. - Tax commissioner who pled guilty to violations of O.C.G.A. §§ 48-5-141, 48-5-142, and 48-5-148 was not a fiduciary of the county for purposes of deciding bankruptcy dischargeability. These Code

sections created a bailor/bailee relationship, and did not designate the commissioner as a fiduciary, or impose fiduciary-like duties. Utica Mut. Ins. Co. v. Johnson, 203 B.R. 1017, 1997 Bankr. LEXIS 7 (Bankr. S.D. Ga. 1997).

OPINIONS OF THE ATTORNEY GENERAL Distribution of accrued interest. - Interest accrued on delinquent taxes after collection by the tax commissioner but before the taxes are remitted to the state or locality should be distributed to the

same political subdivision for which the underlying tax, penalty, and interest were collected from the taxpayer. 1987 Op. Att’y Gen. No. U87-6.

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

Notes of Decisions

Cited in 1 case, 1997–1997 · leading case: Utica Mut. Ins. v. Johnson (In Re Johnson), 203 B.R. 1017 (Bankr. S.D. Ga. 1997).

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Utica Mut. Ins. v. Johnson (In Re Johnson), 203 B.R. 1017 (Bankr. S.D. Ga. 1997). · cites it 6× “The indictment accused the Debtor of violating the duties of the Tax Commissioner specified in O.C.G.A. § 48-5-141 2 (requiring the Debt- or to periodically pay Bulloch County the required county taxes, penalties and interest collected), § 48-5-142 3 (requiring the Debtor to…”

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.