O.C.G.A.

O.C.G.A. § 48-5-155 (2019)

Removal or suspension of tax collector or tax commissioner failing to account or defaulting; opportunity for hearing; citation

✓ 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 to submit his account for settlement by April 20 or within such further time, not exceeding four months, as is allowed by the commissioner or, if on examination of the account, defaults are ascertained which are not promptly cured by the tax collector or tax commissioner, the commissioner or the county governing authority shall report such facts to the Governor who, after giving the tax collector or tax commissioner opportunity to be heard (unless the tax collector or tax commissioner absconds or absents himself from the state or otherwise cannot be given notice), shall have the power to suspend him or remove him from office; and the commissioner and the county governing authority shall proceed to cite the delinquent tax collector or tax commissioner and his surety.

History

Ga. L. 1933, p. 78, § 10; Code 1933,

§ 89-828; Code 1933, § 91A-1352, enacted by Ga. L. 1978, p. 309, § 2.

Annotations

RESEARCH REFERENCES C.J.S. C.J.S., Officers Employees, § 227 et seq.

and

Public

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× “78, § 10 (now codified, as subsequently amended, at OCGA § 48-5-155). Again, under the Constitution of 1877, the tax collector was a constitutional county officer, the tax collector was subject to removal by impeachment or conviction “for malpractice in office,” and the…”

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.