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2018 Georgia Code 48-5-233 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-5-233 Case Law from Google Scholar Amendments to OCGA 48-5-233

TITLE 48 REVENUE AND TAXATION

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

ARTICLE 4 COUNTY TAXATION

48-5-233. Official collection and paying over of county taxes.

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.

(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.)

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).

RESEARCH REFERENCES

C.J.S.

- 20 C.J.S., Counties, § 382 et seq.

Cases Citing Georgia Code 48-5-233 From Courtlistener.com

Total Results: 2

Bellsouth Telecomms., LLC v. Cobb Cnty.

Court: Supreme Court of Georgia | Date Filed: 2019-02-18

Citation: 824 S.E.2d 233, 305 Ga. 144

Snippet: **151service suppliers is invalid. They cite OCGA § 48-5-233, which provides that "[a]ll taxes levied for county

Levetan v. Lanier Worldwide, Inc.

Court: Supreme Court of Georgia | Date Filed: 1995-03-13

Citation: 265 Ga. 323, 454 S.E.2d 504

Snippet: office of the tax commissioner, who, under OCGA § 48-5-233, has sole authorization for the collection of