Ga. Code § 48-5-134
Current through 2023-2024 Legislative Session Chapter 709
The time by which digests shall be completed, the taxes paid, and penalties incurred shall not apply in the case of tax receivers, tax collectors, and tax commissioners who have not been in office long enough to complete the work by the time specified. In all such cases, the officials shall comply with the requirements of the commissioner.
OCGA § 48-5-134