O.C.G.A.

O.C.G.A. § 48-5-145 (2019)

Effect of neglect of duty by tax collector or tax commissioner

✓ 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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If any tax collector or tax commissioner fails or refuses to make payment, if he makes a false return, or if he fails or refuses to file the report as required, it shall be the duty of the commissioner or the county governing authority to report such facts to the Governor. The Governor shall cause a notice of the failure, refusal, or making of a false return to be served on the tax collector or tax commissioner for him to show cause why he should not be removed from office. If the tax collector or tax commissioner fails to make a proper excuse within ten days, it shall be the duty of the Governor to remove the offending official.

History

Ga. L. 1892, p. 89, § 1; Civil Code 1895, § 957; Civil Code 1910, § 1224; Ga. L. 1925, p. 79, § 5; Code 1933, § 92-4916; Code 1933, § 91A-1344, enacted by Ga. L. 1978, p. 309, § 2.

Annotations

Cross references. Liability of officer charged with collection of taxes for failure to note in title register delinquency in payment of taxes or assessments charged upon registered land, § 44-2-176.

RESEARCH REFERENCES ALR. Provisions of tax statute as to time for

performance of acts by boards or officers as mandatory or directory, 151 A.L.R. 248.

Notes of Decisions

Cited in 1 case, 2013–2013 · leading case: DeKalb Cnty. Sch. Dist. v. Georgia State Bd. of Educ., 751 S.E.2d 827 (Ga. 2013).

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DeKalb Cnty. Sch. Dist. v. Georgia State Bd. of Educ., 751 S.E.2d 827 (Ga. 2013). · cites it 2× “14 • In 1925, the General Assembly enacted a statute to provide for the removal of a tax collector by the Governor upon a finding that the tax collector failed or refused to pay over moneys owed to the State or to other county officers, or that the tax collector made a false…”

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.