O.C.G.A.

O.C.G.A. § 48-5-27 (2019)

Collection of taxes for former years

✓ 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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Tax commissioners, tax receivers, and tax collectors shall receive returns and collect taxes due on returns for former years for which any person is in default. The taxes shall be assessed according to the law in force at the time the default occurred, and the fact of assessment according to the law in force at the time of default shall be specified in the digest.

History

Laws 1813, Cobb’s 1851 Digest, p. 1060; Code 1863, § 798; Code 1868, § 866; Code 1873, § 870; Code 1882, § 870; Civil Code

1895, § 855; Civil Code 1910, § 1113; Code 1933, § 92-6228; Code 1933, § 91A1027, enacted by Ga. L. 1978, p. 309, § 2.

Annotations

RESEARCH REFERENCES ALR. Power after death of owner to spread property taxes against property omitted

from tax rolls for years prior to his death, 89 A.L.R. 848.

Notes of Decisions

Cited in 2 cases, 2001–2004 · leading case: Cobb Cnty. Bd. of Tax Assessors v. Morrison, 548 S.E.2d 624 (Ga. Ct. App. 2001).

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Cobb Cnty. Bd. of Tax Assessors v. Morrison, 548 S.E.2d 624 (Ga. Ct. App. 2001). · cites it 2× “OCGA §§ 48-5-27; 48-5-299 (a), (b); 48-5-305 (b).”

Pine Pointe Hous., L.P. v. Bd. of Tax Assessors, 605 S.E.2d 443 (Ga. Ct. App. 2004). · cites it 4× “"); 48-5-299(a) ("In all cases where the full amount of taxes due the state or county has not been paid, the [county board of tax assessors] shall assess against the owner .”

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