Statutes, codes, and regulations
CODE OF GEORGIA
Title 48 - REVENUE AND TAXATIONChapter 5 - AD VALOREM TAXATION OF PROPERTY
Article 4 - COUNTY TAXATION
Section 48-5-233 - Official collection and paying over of county taxes

Ga. Code § 48-5-233

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Current through 2023-2024 Legislative Session Chapters 1-600 and 602-709
Section 48-5-233 - Official collection and paying over of county taxes

All taxes levied for county purposes shall be assessed upon the tax commissioner's or tax receiver's books for each year and shall be collected by the tax commissioner or tax collector. After collection, the tax commissioner or tax collector shall pay the taxes to the county treasurer.

OCGA § 48-5-233