Statutes, codes, and regulations
CODE OF GEORGIA
Title 48 - REVENUE AND TAXATIONChapter 5 - AD VALOREM TAXATION OF PROPERTYArticle 10 - AD VALOREM TAXATION OF MOTOR VEHICLES AND MOBILE HOMES
Part 1 - GENERAL PROVISIONS
Section 48-5-445 - Collection of ad valorem taxes by tax collectors or tax commissioners

Ga. Code § 48-5-445

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Current through 2023-2024 Legislative Session Chapters 1-597, 604, 609, 612, 696, 697
Section 48-5-445 - Collection of ad valorem taxes by tax collectors or tax commissioners

The tax collector or tax commissioner receiving the return shall collect all ad valorem taxes imposed on a motor vehicle or mobile home irrespective of the tax authority levying the taxes. No other official shall be authorized to collect such taxes.

OCGA § 48-5-445