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2018 Georgia Code 48-5-165 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-5-165 Case Law from Google Scholar Amendments to OCGA 48-5-165

TITLE 48 REVENUE AND TAXATION

Section 5. Ad Valorem Taxation of Property, 48-5-1 through 48-5-607.

ARTICLE 3 COUNTY TAX OFFICIALS AND ADMINISTRATION

48-5-165. Duty of tax collector to instruct taxpayers that negotiable instruments are to be made payable to county tax office.

It shall be the duty of each tax collector, whether acting on behalf of the county, municipality, board of education, or as an agent of the state, to instruct the taxpayers that any check, money order, or other similar bankable paper for the payment of taxes shall be made payable to the county tax office to which the taxes are due, rather than to the tax collector.The tax collector shall not be required, however, to return to the taxpayer a check or money order for the payment of taxes that is not made payable to the taxing entity in strict conformity with the instructions.

(Code 1981, §48-5-165, enacted by Ga. L. 1985, p. 537, § 1; Ga. L. 1986, p. 274, § 1; Ga. L. 1990, p. 1495, § 1.)

PART 3 C OMPENSATION

OPINIONS OF THE ATTORNEY GENERAL

Editor's notes.

- In light of the similarity of the statutory provisions, opinions under former Code 1933, Ch. 92-53 are included in the annotations for this part.

Tax commissioner's compensation.

- Salary of the tax commissioner must either be established by former Code 1933, Ch. 92-53 (see this part), which sets the minimum compensation for tax commissioners, or by local legislation, whichever results in a higher salary. 1977 Op. Att'y Gen. No. U77-8.

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