Statute does not confer power to compromise.

- Statute might, perhaps, be interpreted as imposing upon the probate judge (now county governing authority) some clerical or ministerial duty as to correcting errors in regard to taxes, but it cannot be construed as conferring upon that officer (now authority) the power to enter into a contract of compromise whereby a taxpayer is relieved of any portion of the taxes which have been lawfully assessed against the taxpayer. Harrison v. Southern Ry., 44 Ga. App. 49, 160 S.E. 656 (1931).

Purpose.

- There is nothing in this statute to indicate that a taxpayer is given any legal rights to a refund beyond those otherwise authorized by law. It appears only to provide a method for obtaining a refund to the extent otherwise authorized by law. 1960-61 Op. Att'y Gen. p. 521.

Statute is not intended to create a new or additional right to credit or refund, but is intended only to prescribe the procedure for obtaining those credits or refunds otherwise provided for under the law. 1960-61 Op. Att'y Gen. p. 525.

Construction with other provisions.

- Governing authority of the county in exercising authority under former Code 1933, § 92-3812 (see now O.C.G.A. § 48-5-241) was subject to the general law set forth in former Code 1933, § 20-1007 (see now O.C.G.A. § 13-1-13), relating to payments voluntarily made, and was also subject to the period of limitation prescribed in former Code 1933, § 23-1602 (see now O.C.G.A. § 36-11-1). 1958-59 Op. Att'y Gen. p. 379.

Statute provides a means for obtaining correction of clerical errors and mistakes caused by the taxation authorities. 1958-59 Op. Att'y Gen. p. 379.

No consent to suit is given by this statute. 1958-59 Op. Att'y Gen. p. 379.

Governing authority appears to be the sole judge of what corrections ought to be made under this statute. 1958-59 Op. Att'y Gen. p. 379.

Scope of rights and authority conferred under subsection (a).

- Subsection (a) of this statute does not authorize the governing authority to compromise a valid claim for taxes; a taxpayer is not thereby given any legal rights to a refund beyond those otherwise provided for in subsection (b) of this statute. 1958-59 Op. Att'y Gen. p. 379.

Taxes recoverable under this section.

- Subsection (a) of this statute applies only to county taxes and not to taxes collected for county school purposes or for state purposes. Subsection (b) of this statute permits the governing authority of the county also to make corrections with regard to county school taxes and state levies. 1960-61 Op. Att'y Gen. p. 521.

Refunds of city taxes.

- Statute makes no reference to city taxes; however, city governing authorities can, by ordinance, provide for refunds of city taxes within the scope allowed county authorities under this statute. 1958-59 Op. Att'y Gen. p. 379; 1960-61 Op. Att'y Gen. p. 525.

Elements of proof for recovery on grounds of illegality of tax.

- In order to sustain an action to recover back money on the grounds of an illegality of the tax, the authority to levy the tax must be wholly wanting, the money sued for must have been actually received by the defendant, and the payment of the plaintiff must have been made upon compulsion, to prevent the immediate seizure of the plaintiff's goods or the arrest of the plaintiff's person, and not voluntarily made. 1968 Op. Att'y Gen. No. 68-399.

C.J.S.

- 20 C.J.S., Counties, § 382 et seq. 85 C.J.S., Taxation, § 1046 et seq.

ALR.

- Validity and applicability of statutory time limit concerning taxpayer's claim for state tax refund, 1 A.L.R.6th 1.

Effect of delay in receipt or negotiation of refund check in determining right to interest under § 6611 of the Internal Revenue Code (26 USCA § 6611), 145 A.L.R. Fed. 437.