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. Salaries of tax collectors and tax commissioners.
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Nothing contained in this Code section shall apply to any tax commissioner or tax collector who is compensated by the fee system of compensation in lieu of a fixed salary. On and after January 1, 1995, no tax collector or tax commissioner in a county having a population of 45,000 or more shall be entitled to fees authorized by Code Section 48-5-180 or Code Section 40-2-33.
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Any other law to the contrary notwithstanding, except for the provisions of paragraph (2) of this subsection, the minimum annual salary of each tax collector and tax commissioner who is compensated by an annual salary shall be fixed according to the population of the county in which he or she serves, as determined by the United States decennial census of 2000 or any future such census; provided, however, that such annual salary shall be recalculated in any year following a census year in which the Department of Community Affairs publishes a census estimate for the county prior to July 1 in such year that is higher than the immediately preceding decennial census. Each such officer shall receive an annual salary, payable in equal monthly installments from the funds of his or her county, of not less than the amount fixed in the following schedule:
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Whenever the state employees subject to compensation plans authorized and approved in accordance with Code Section 45-20-4 receive a cost-of-living increase or general performance based increase of a certain percentage or a certain amount, the amounts fixed in the minimum salary schedule in paragraph (1) of this subsection, in subsection (g) of Code Section 48-5-137, and, where applicable, in subsection (c) of Code Section 21-2-213, or the amounts derived by increasing each of said amounts through the application of longevity increases pursuant to subsection (d) of this Code section, where applicable shall be increased by the same percentage or same amount applicable to such state employees. If the cost-of-living increase or general performance based increase received by state employees is in different percentages or different amounts as to certain categories of employees, the amounts fixed in the minimum salary schedule in paragraph (1) of this subsection, in subsection (g) of Code Section 48-5-137, and, where applicable, in subsection (c) of Code Section 21-2-213, or the amounts derived through the application of longevity increases, shall be increased by a percentage or an amount not to exceed the average percentage or average amount of the general increase in salary granted to the state employees. The Office of Planning and Budget shall calculate the average percentage increase or average amount increase when necessary. The periodic changes in the amounts fixed in the minimum salary schedule in paragraph (1) of this subsection, in subsection (g) of Code Section 48-5-137, and, where applicable, in subsection (c) of Code Section 21-2-213, or the amounts derived through the application of longevity increases, as authorized by this paragraph shall become effective on the first day of January following the date that the cost-of-living increases received by state employees become effective; provided, however, that if the cost-of-living increases or general performance based increases received by state employees become effective on January 1, such periodic changes in the amounts fixed in the minimum salary schedule in paragraph (1) of this subsection, in subsection (g) of Code Section 48-5-137, and, where applicable, in subsection (c) of Code Section 21-2-213, or the amounts derived through the application of longevity increases as authorized by this paragraph, shall become effective on the same date that the cost-of-living increases or general performance based increases received by state employees become effective.
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The county governing authority may supplement the minimum annual salary of the tax commissioner in such amount as it may fix from time to time; but no tax commissioner's compensation supplement shall be decreased during any term of office. Any prior expenditure of county funds to supplement the tax commissioner's salary in the manner authorized by this paragraph is ratified and confirmed. Nothing contained in this paragraph shall prohibit the General Assembly by local law from supplementing the annual salary of the tax commissioner.
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In any county in which more than 50 percent of the population of the county according to the United States decennial census of 1990 or any future such census resides on property of the United States government which is exempt from taxation by this state, the population of the county for the purpose of subsection (b) of this Code section shall be deemed to be the total population of the county minus the population of such county which resides on property of the United States government.
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The amounts provided in paragraph (1) of subsection (b) of this Code section, subsection (g) of Code Section 48-5-137, and, where applicable, Code Section 21-2-213, as increased by paragraph (2) of subsection (b) of this Code section, shall be increased by multiplying said amounts by the percentage which equals 5 percent times the number of completed four-year terms of office served by any tax collector or tax commissioner after December 31, 1976, effective the first day of January following the completion of each such period of service. This Code section shall not be construed to affect any local legislation except where the local legislation provides for a salary lower than the salary provided in this Code section, in which event this Code section shall prevail. This Code section shall not be construed to reduce the salary of any tax collector or tax commissioner in office on July 1, 1991; provided, however, that successors to such tax collectors and tax commissioners in office on July 1, 1991, shall be governed by the provisions of this Code section. The minimum salaries provided for in this Code section shall be considered as salary only. Expenses for deputies, equipment, supplies, copying equipment, and other necessary and reasonable expenses for the operation of a tax collector's or tax commissioner's office shall come from funds other than the funds specified as salary in this Code section.
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Notwithstanding any other provisions of this Code section, any tax collector or tax commissioner who, prior to July 1, 1979, was entitled to the commissions allowed by Code Section 40-2-33 may elect to receive the salary he or she was receiving prior to July 1, 1979, together with such commissions relating to the sale of motor vehicle license plates in lieu of the minimum salary provided in subsection (b) of this Code section.
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Notwithstanding any other provisions of this Code section, any tax collector or tax commissioner who, prior to January 1, 1980, was receiving a salary lower than the applicable minimum salary provided by subsection (b) of this Code section pursuant to a local law but who also was receiving certain fees and commissions in addition thereto may elect to be excluded from this Code section.
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Except as otherwise provided in subsection (f) of this Code section, any local Acts in effect on or enacted subsequent to January 1, 1980, which deal with the compensation of the various tax collectors or tax commissioners, shall remain in full force and effect, except in those instances where such local Acts provide for a salary which is less than the minimum salary provided in subsection (b) of this Code section, in which event this Code section shall prevail.
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This Code section shall not be construed so as to place any tax collector or tax commissioner who is on the fee system of compensation on January 1, 1980, on a salary system of compensation. Any such officer who is compensated under the fee system of compensation on January 1, 1980, shall continue to be compensated pursuant to the fee system of compensation until the General Assembly abolishes by local Act the fee system of compensation for such officer and places him or her on an annual salary equal to or greater than the minimum annual salary provided in this Code section.
Population
Minimum Salary
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0 - 5,999
$ 29,832.20
6,000 - 11,889
40,967.92
11,890 - 19,999
46,408.38
20,000 - 28,999
49,721.70
29,000 - 38,999
53,035.03
39,000 - 49,999
56,352.46
50,000 - 74,999
63,164.60
75,000 - 99,999
67,800.09
100,000 - 149,999
72,434.13
150,000 - 199,999
77,344.56
200,000 - 249,999
84,458.82
250,000 - 299,999
91,682.66
300,000 - 399,999
101,207.60
400,000 - 499,999
105,316.72
500,000 or more
109,425.84
(Ga. L. 1976, p. 988, § 104; Ga. L. 1977, p. 187, § 1; Code 1933, § 91A-1373, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 1250, § 3; Ga. L. 1980, p. 547, § 2; Ga. L. 1982, p. 2244, §§ 1, 2; Ga. L. 1983, p. 3, § 37; Ga. L. 1984, p. 22, § 48; Ga. L. 1985, p. 456, § 1; Ga. L. 1987, p. 366, § 1; Ga. L. 1988, p. 931, § 4; Ga. L. 1989, p. 801, § 4; Ga. L. 1991, p. 94, § 48; Ga. L. 1992, p. 1478, § 7; Ga. L. 1994, p. 620, § 6; Ga. L. 1998, p. 128, § 48; Ga. L. 1998, p. 1159, § 19; Ga. L. 1999, p. 782, § 1; Ga. L. 2001, p. 902, § 20; Ga. L. 2006, p. 568, § 14/SB 450; Ga. L. 2009, p. 745, § 1/SB 97; Ga. L. 2012, p. 446, § 2-90/HB 642.)
Code Commission notes.
- Pursuant to Code Section 28-9-5, in 1988, the word "become" was substituted for "becomes" near the end of paragraph (b)(2).
Editor's notes.
- Ga. L. 1988, p. 931,
§
5, not codified by the General Assembly, provided that this Code section applies to cost-of-living adjustments received by employees in the classified service of the state merit system after the effective date [April 5, 1988].
Code Section 1-3-4.1 provides that no general Act providing for an increase in the compensation of tax collectors and tax commissioners shall be effective until the first day of January following passage of the Act. However, Ga. L. 1994, p. 620,
§
7, not codified by the General Assembly, provides: "This Act shall become effective upon its approval by the governor [March 31, 1994] or upon its becoming law without such approval."
Ga. L. 2012, p. 446,
§
3-1/HB 642, not codified by the General Assembly, provides that: "Personnel, equipment, and facilities that were assigned to the State Personnel Administration as of June 30, 2012, shall be transferred to the Department of Administrative Services on the effective date of this Act." This Act became effective July 1, 2012.
Ga. L. 2012, p. 446,
§
3-2/HB 642, not codified by the General Assembly, provides that: "Appropriations for functions which are transferred by this Act may be transferred as provided in Code Section 45-12-90."
Law reviews.
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For annual survey article on local government law, see 52 Mercer L. Rev. 341 (2000).
JUDICIAL DECISIONS
Constitutionality.
- O.C.G.A.
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48-5-183 is not unconstitutionally vague as the statute gives sufficient notice of the statute's coverage to counties and their tax commissioners and the statute's provisions cannot be called meaningless or contradictory. Brown v. Liberty County, 271 Ga. 634, 522 S.E.2d 466 (1999).
Section controls over local Acts.
- O.C.G.A.
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48-5-183 controlled over a local Act upon which a tax commissioner relied since, for the commissioner's entire tenure, the commissioner's minimum salary under that statute was higher than that provided in the local act, as well as higher than the maximum salary permitted in order to receive fees pursuant to O.C.G.A.
§§
40-2-33 and48-5-180. Brown v. Liberty County, 271 Ga. 634, 522 S.E.2d 466 (1999).
Commissioner taking office after July 1, 1979.
- Trial court did not err in construing a local act, providing that a county commissioner was entitled to retain motor vehicle license plate fees as part of the commissioner's compensation, to be applicable only to the then incumbent commissioner and not to the commissioner's successor; subsection (e) of O.C.G.A.
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48-5-183 must be read to disapprove the continuation of such method of compensation for any tax commissioner taking office after July 1, 1979. Weldon v. Board of Comm'rs, 212 Ga. App. 885, 443 S.E.2d 513 (1994).
Tax commissioner's personnel decisions not state functions.
- Madison County tax commissioner was not acting as an arm of the state for purposes of U.S. Const., amend 11, when making the decision to terminate an employee; although the tax commissioner was an elected state constitutional officer pursuant to Ga. Const. 1983, Art. IX, Sec. I, Para. III, and the tax commissioner's office was not a division of Madison County or its governing authority pursuant to Ga. Const. 1983, Art. IX, Sec. II, Para. I, since the tax commissioner's duties included both state functions and county functions to be performed within Madison County and, with regard to personnel administration, the state distinguished between employees of the county and employees of elected county officials, Ga. Const. 1983, Art. IX, Sec. II, Para. I(c)(1), and so the tax commissioner, and not the county, defined certain work regulations for the tax commissioner's employees, a fact that did not transform the tax commissioner's administration of personnel into a state function, however, because, although state law provided the tax commissioner with the authority to manage office personnel, the state exercised little control over the use of that authority. Epps v. Watson,
U.S.
(M.D. Ga. May 25, 2006), aff'd, 492 F.3d 1240 (11th Cir. 2007).
As for funding, O.C.G.A.
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48-5-183 provided that the county, not the state, funded the tax commissioner's office expenses, including personnel expenses, and gave the tax commissioner the authority to set employee salaries, limited to the budget provided by the county; based on these considerations, the court found that the Madison County tax commissioner did not wear a "state hat" when making personnel decisions for the tax commissioner's office. Epps v. Watson,
U.S.
(M.D. Ga. May 25, 2006), aff'd, 492 F.3d 1240 (11th Cir. 2007).
Cited in
Montgomery County v. Sharpe, 261 Ga. App. 389, 582 S.E.2d 545 (2003).
OPINIONS OF THE ATTORNEY GENERAL
For discussion of the effect of this statute on local legislation,
see 1980 Op. Att'y Gen. No. U80-8.
Cost-of-living increases
for sheriffs, probate judges, clerks of superior court, tax collectors, and tax commissioners adopted by the State Personnel Board for fiscal year 1989-1990 should take the same form as the corresponding cost-of-living increases for classified employees of the Merit System, so that those salaries less than $18,000 in the schedules for sheriff, clerk, probate judge, tax collector, and tax commissioner would be increased $450, the rest 2 1/2 percent. 1989 Op. Att'y Gen. 89-33.
RESEARCH REFERENCES
C.J.S.
- 85 C.J.S., Taxation,
§§
1127, 1128.
