O.C.G.A.
O.C.G.A.

O.C.G.A. § 48-5-233 (2019)

Official collection and paying over of county taxes

✓ 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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All taxes levied for county purposes shall be assessed upon the tax commissioner’s or tax receiver’s books for each year and shall be collected by the tax commissioner or tax collector. After collection, the tax commissioner or tax collector shall pay the taxes to the county treasurer.

History

Orig. Code 1863, § 491; Code 1868, § 553; Ga. L. 1872, p. 78, § 8; Code 1873, § 519; Code 1882, § 519; Civil Code 1895, § 408; Civil Code 1910, § 517; Code 1933, § 92-3803; Code 1933, § 91A-1214, enacted by Ga. L. 1978, p. 309, § 2.

Annotations

Law reviews. For note discussing problems with profits generated by escrow account, and proposing federal legislative reform, see 10 Ga. St. B.J. 618 (1974).

JUDICIAL DECISIONS Collection of sanitation assessments not prohibited. - Sanitation assessments are not taxes but service charges, and thus collection of those charges is not prohibited. Levetan v. Lanier Worldwide, Inc., 265 Ga. 323, 454 S.E.2d 504, 1995 Ga. LEXIS 134 (1995). Telephone companies were authorized to collect 911 charges and retain fee. - O.C.G.A. § 46-5-134(a)(1)(B) clearly authorized telephone service providers to collect the 911 charge, and § 46-5-134(d) authorized

providers to retain an administrative fee; to the extent § 46-5-134 conflicted with O.C.G.A. § 48-5-233, which was part of the 1860 Code, it prevailed as a later, more specific statute. Even if there was a conflict between the 911 Act and § 48-5-233, that was not a compelling reason to conclude that the 911 charge was a fee rather than a tax. Bellsouth Telecoms., LLC v. Cobb County, 305 Ga. 144, 824 S.E.2d 233, 2019 Ga. LEXIS 106 (2019).

Notes of Decisions
Cited in 3 cases, 1995–2019 · leading case: Bellsouth Telecomms., LLC v. Cobb Cnty., 824 S.E.2d 233 (Ga. 2019).
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Bellsouth Telecomms., LLC v. Cobb Cnty., 824 S.E.2d 233 (Ga. 2019). · cites it 6× “They cite OCGA § 48-5-233, which provides that "[a]ll taxes levied for county purposes .”
Bellsouth Telecomm., LLC v. Cobb Cnty., 305 Ga. 144 (Ga. 2019). · cites it 6× “They cite OCGA § 48-5-233, which provides that “[a]ll taxes levied for county purposes .”
Levetan v. Lanier Worldwide, Inc., 454 S.E.2d 504 (Ga. 1995). · cites it 2× “Of course, a county may choose to provide by statute, as DeKalb County did, that the tax commissioner has exclusive authority to collect the sanitation service charges.”
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.