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2018 Georgia Code 48-5-234 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-5-234 Case Law from Google Scholar Amendments to OCGA 48-5-234

TITLE 48 REVENUE AND TAXATION

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

ARTICLE 4 COUNTY TAXATION

48-5-234. Enforcement of collection and payment of county property taxes.

Any remedy or right allowed by law for the enforcement of the collection and payment of state property taxes, either by the commissioner, tax commissioner, or tax collector, may be used for the enforcement of the collection and payment of county property taxes by the county governing authority.

(Laws 1796, Cobb's 1851 Digest, p. 182; Laws 1815, Cobb's 1851 Digest, p. 1062; Laws 1825, Cobb's 1851 Digest, p. 1066; Code 1863, § 493; Code 1868, § 556; Code 1873, § 522; Code 1882, § 522; Civil Code 1895, § 412; Civil Code 1910, § 521; Code 1933, § 92-3807; Code 1933, § 91A-1217, enacted by Ga. L. 1978, p. 309, § 2.)

JUDICIAL DECISIONS

Notice not necessary.

- Former Code 1882, §§ 522, 523, and 524 (see now O.C.G.A. §§ 48-5-234,48-5-238, and48-5-239) did not prescribe notice as a condition precedent before execution was issued against tax collectors and sureties. Walden v. County of Lee, 60 Ga. 296 (1878); Price v. Douglas County, 77 Ga. 163, 3 S.E. 240 (1887).

Commissioner has no right to proceed against one wrongfully acting as tax official.

- When one assuming to act as tax collector is, on the information of the solicitor general (now district attorney) acting as the agent of the state, declared by a court of competent jurisdiction to be exercising the duties of the office without any warrant or authority, and the money in the collector's hands is ordered to be paid into the hands of the clerk of the superior court, the comptroller general (now commissioner), as the agent of the state, cannot legally issue execution against the collector and the collector's securities as tax collector, for the money which the collector had wrongfully collected and been ordered to pay out by the judgment of the court. Hartley v. State, 3 Ga. 233 (1847).

RESEARCH REFERENCES

C.J.S.

- 20 C.J.S., Counties, § 382 et seq. 85 C.J.S., Taxation, §§ 1109 et seq., 1032.

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