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2018 Georgia Code 48-5-183.1 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-5-183.1 Case Law from Google Scholar Amendments to OCGA 48-5-183.1

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

48-5-183.1. Monthly contingent expense allowance for the operation of the office of the tax commissioner.

In addition to any salary, fees, or expenses now or hereafter provided by law, the governing authority of each county is authorized to provide as contingent expenses for the operation of the office of tax commissioner, and payable from county funds, a monthly expense allowance of not less than the amount fixed in the following schedule:

Population Minimum Salary ---------- -------------- 0 - 11,889 $ 100.00 11,890 - 74,999 200.00 75,000 - 249,999 300.00 250,000 - 499,999 400.00 500,000 or more 500.00

(Code 1981, §48-5-183.1, enacted by Ga. L. 2001, p. 902, § 21.)

PART 4 D ELINQUENT TAX OFFICIALS

48-5-200. Issuance of process against tax receiver, tax collector, or tax commissioner indebted in any way to state.

The commissioner may issue execution or other legal process against a tax receiver, tax collector, or tax commissioner when or if the tax receiver, tax collector, or tax commissioner:

  1. Receives commissions which he is not entitled to receive or retain;
  2. Becomes possessed in any other manner of any money belonging to the state; or
  3. Incurs any liability to the state.

(Orig. Code 1863, § 828; Code 1868, § 907; Code 1873, § 905; Code 1882, § 905; Civil Code 1895, § 921; Civil Code 1910, § 1184; Code 1933, § 92-5501; Code 1933, § 91A-1381, enacted by Ga. L. 1978, p. 309, § 2.)

JUDICIAL DECISIONS

Overpayments which tax receiver refuses to repay bear interest.

- When a tax receiver is paid by the county authorities larger amounts than are due the receiver and refuses to pay back such excess, interest should be charged. Glynn County v. Dubberly, 148 Ga. 290, 96 S.E. 566 (1918); answer conformed to, 22 Ga. App. 603, 96 S.E. 992 (1918).

Tax receivers not subject to 20 percent penalty.

- There is no statute putting the tax receiver on the same basis as the tax collector in this respect, nor do the same reasons exist for exacting a penalty of 20 percent as in case of defaulting tax collectors. Glynn County v. Dubberly, 148 Ga. 290, 96 S.E. 566 (1918); answer conformed to, 22 Ga. App. 603, 96 S.E. 992 (1918).

RESEARCH REFERENCES

C.J.S.

- 85 C.J.S., Taxation, §§ 1144, 1145.

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