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O.C.G.A. § 48-5-54 · Application of homestead exemptions to properties with multiple titleholders and properties held by administrators, executors, or trustees.
O.C.G.A. § 48-5-55 · Continuation of constitutional exemptions from ad valorem taxes.
O.C.G.A. § 48-5-56 · Notice of homestead exemptions from ad valorem taxation to accompany bill for ad valorem taxes on real property.
O.C.G.A. § 48-5-70 · Short title.
O.C.G.A. § 48-5-71 · Definitions.
O.C.G.A. § 48-5-72 · Homestead tax deferral for individuals 62 or older; demonstration of compliance with part.
O.C.G.A. § 48-5-72.1 · Alternative to tax deferral authorized by Code Section 48-5-72; burden on applicant to demonstrate compliance.
O.C.G.A. § 48-5-73 · Limitations on grant of homestead tax deferral.
O.C.G.A. § 48-5-74 · Application for homestead tax deferral; oath; decision by tax official; notice; appeal to board of equalization; procedure; appeal to superior court; information on outstanding liens; proof of insurance.
O.C.G.A. § 48-5-75 · Rate of interest on amount of deferred taxes; time of accrual of interest on deferred taxes.
O.C.G.A. § 48-5-76 · Deferred taxes and interest constitute prior lien; effect of award for year’s support on liens for deferred taxes.
O.C.G.A. § 48-5-77 · Annual notification to property owner of sum of deferred taxes and interest outstanding.
O.C.G.A. § 48-5-78 · Change in ownership or use of, or failure to maintain insurance on, tax-deferred homestead; payment of deferred taxes, interest, and unsatisfied liens.
O.C.G.A. § 48-5-79 · Prepayment of deferred taxes and accrued interest; partial payments.
O.C.G.A. § 48-5-80 · Distribution of deferred tax and interest payments; duty to keep record of property and amount of payment.
O.C.G.A. § 48-5-81 · Payment by holder of deed to secure debt or by mortgagee; effect on right to foreclose.
O.C.G.A. § 48-5-82 · Prohibition of clauses preventing applications for homestead tax deferral; exceptions.
O.C.G.A. § 48-5-83 · Construction of part.
O.C.G.A. § 48-5-84 · Penalties for willfully filing incorrect information.
O.C.G.A. § 48-5-100 · [Reserved] Election of tax receivers; term of office; commission; vacancy.
O.C.G.A. § 48-5-100.1 · [Repealed] Assumption of duties by chief clerk upon death, resignation, incapacity, or inability of tax commissioner in certain counties; compensation; election of new tax commissioner.
O.C.G.A. § 48-5-101 · Oath and bond for tax receivers.
O.C.G.A. § 48-5-102 · Liability of tax receivers and sureties; action on tax receiver’s bond.
O.C.G.A. § 48-5-103 · Duties of tax receivers.
O.C.G.A. § 48-5-104 · Refusal by tax receiver or tax commissioner to receive returns; penalty.
O.C.G.A. § 48-5-105 · Tax return forms furnished by commissioner to tax receivers and tax commissioners.
O.C.G.A. § 48-5-105.1 · Uniform tangible personal property tax forms.
O.C.G.A. § 48-5-106 · Time and manner of making and furnishing county tax digests.
O.C.G.A. § 48-5-107 · [Reserved] Form and size, binding, and labeling of digests.
O.C.G.A. § 48-5-108 · Entry of returns in digests.
O.C.G.A. § 48-5-109 · Accumulation of statistical information on taxpayers by tax receivers and tax commissioners.
O.C.G.A. § 48-5-120 · [Reserved] Election of tax collectors; term of office; commission; vacancy.
O.C.G.A. § 48-5-121 · Oath of office for tax collectors.
O.C.G.A. § 48-5-122 · Bonds for tax collectors and tax commissioners.
O.C.G.A. § 48-5-123 · Approval, filing, and recording of bonds.
O.C.G.A. § 48-5-124 · Liability of tax collectors, tax commissioners, and sureties; action on bond.
O.C.G.A. § 48-5-125 · Collection before bond given and oath taken; penalty.
O.C.G.A. § 48-5-126 · Temporary appointee where tax collector or tax commissioner fails to give satisfactory bond.
O.C.G.A. § 48-5-126.1 · Training classes for county tax collectors and tax commissioners.
O.C.G.A. § 48-5-127 · Duties of tax collectors.
O.C.G.A. § 48-5-128 · Transfer of duties from outgoing to incoming tax collector or tax commissioner.
O.C.G.A. § 48-5-128.1 · Appointment in certain counties of chief deputy tax commissioner; filling vacancy in office of chief deputy; succession to office of tax commissioner.
O.C.G.A. § 48-5-129 · Allowance of insolvent lists; reissuance of executions before allowance of insolvent lists.
O.C.G.A. § 48-5-130 · Allocation of tax on insolvent lists; contents of list of insolvent taxpayers.
O.C.G.A. § 48-5-131 · Retention of copy of insolvent list by county governing authority; collection of executions.
O.C.G.A. § 48-5-132 · Disposition of insolvent lists.
O.C.G.A. § 48-5-133 · Crediting tax collectors and tax commissioners with insolvent lists.
O.C.G.A. § 48-5-134 · Extension of time to complete digests and pay taxes.
O.C.G.A. § 48-5-135 · Effect of collection or attempted collection of taxes before filing digest with commissioner.
O.C.G.A. § 48-5-136 · Schedule of defaulters.
O.C.G.A. § 48-5-137 · Tax collectors and tax commissioners as ex officio sheriffs.
O.C.G.A. § 48-5-137.1 · Advertising as additional cost of execution.
O.C.G.A. § 48-5-138 · Cashbook to be kept by tax collectors and tax commissioners; recording disbursements; audit.
O.C.G.A. § 48-5-139 · Failure by tax collector or tax commissioner to keep cashbook; penalty.
O.C.G.A. § 48-5-140 · Accountability of tax collectors and tax commissioners to county governing authority; effect of failure to account; appointment of successor.
O.C.G.A. § 48-5-141 · Periodic payment to proper officials of money collected by tax collector or commissioner, sheriff, or constable.
O.C.G.A. § 48-5-142 · Weekly report of taxes collected by tax collector or tax commissioner to county governing authority.
O.C.G.A. § 48-5-143 · Monthly remittance of state taxes to commissioner.
O.C.G.A. § 48-5-144 · Furnishing report forms by commissioner.
O.C.G.A. § 48-5-145 · Effect of neglect of duty by tax collector or tax commissioner.
O.C.G.A. § 48-5-146 · Receipt of checks or money orders by tax commissioner or tax collector; liability for unpaid checks or money orders; penalty.
O.C.G.A. § 48-5-147 · Use of lock box system for mailed tax returns and payments.
O.C.G.A. § 48-5-148 · Interest on unpaid taxes; rate; record of interest and taxes collected.
O.C.G.A. § 48-5-149 · [Reserved] Rate of interest and penalty on delinquent ad valorem taxes in certain counties; application during appeal of assessment.
O.C.G.A. § 48-5-150 · Alternative provisions for interest and final settlements; rate of interest; reports; forfeiture of commissions.
O.C.G.A. § 48-5-151 · Interest payments by tax collectors and tax commissioners.
O.C.G.A. § 48-5-152 · Effect of failure to collect interest and make reports and settlements; penalty.
O.C.G.A. § 48-5-153 · Reports of unpaid taxes by tax collector and tax commissioner to commissioner and county governing authority; final settlement period.
O.C.G.A. § 48-5-154 · Annual accounting reports; citations for default, negligence, or bad faith; approval in whole or in part.
O.C.G.A. § 48-5-155 · Removal or suspension of tax collector or tax commissioner failing to account or defaulting; opportunity for hearing; citation.
O.C.G.A. § 48-5-156 · Surety’s right to demand release from future liability; office vacated by failure to provide new bond; liability of new surety.
O.C.G.A. § 48-5-157 · Transfer of executions to tax collector, tax commissioner, or surety held liable for failure to collect taxes; subrogation.
O.C.G.A. § 48-5-158 · Nonliability of tax collector, tax commissioner, and surety for failure to collect taxes.
O.C.G.A. § 48-5-159 · False reports of taxes collected by tax collector or tax commissioner pursuant to this article; penalty.
O.C.G.A. § 48-5-160 · [Reserved] Duty of tax collectors and tax commissioners to keep stub book of tax receipts.
O.C.G.A. § 48-5-161 · Issue of execution; execution docket; levy administration fee; collection; inspection by grand jury.
O.C.G.A. § 48-5-162 · Penalties for violations of subsection (a) of Code Section 48-5-161.
O.C.G.A. § 48-5-163 · [Reserved] Fee for issuing tax executions; allowance of costs on executions.
O.C.G.A. § 48-5-164 · Duties of successor tax collector or tax commissioner as to performing uncompleted duties of outgoing collector or commissioner; distribution of commissions; liability.
O.C.G.A. § 48-5-165 · Duty of tax collector to instruct taxpayers that negotiable instruments are to be made payable to county tax office.
O.C.G.A. § 48-5-180 · Rate of commissions; commissions where tax collector or tax commissioner is on salary; commission from fee for sale or transfer of motor vehicle license and plate in certain counties.
O.C.G.A. § 48-5-181 · Deductions of default and insolvent lists for net amount of digests.
O.C.G.A. § 48-5-182 · Payment of commissions to tax receivers.
O.C.G.A. § 48-5-183 · Salaries of tax collectors and tax commissioners.
O.C.G.A. § 48-5-183.1 · Monthly contingent expense allowance for the operation of the office of the tax commissioner.
O.C.G.A. § 48-5-200 · Issuance of process against tax receiver, tax collector, or tax commissioner indebted in any way to state.
O.C.G.A. § 48-5-201 · Issuance of executions against tax collector or tax commissioner upon failure to settle accounts; allowance of credits; interest only on amount of default.
O.C.G.A. § 48-5-202 · Direction to sheriffs of executions against tax collectors, tax receivers, and tax commissioners; suspension of collection; property bound; proceedings of sale.
O.C.G.A. § 48-5-203 · Affidavit of illegality to execution against tax collector, tax commissioner, and sureties; trial; damages for delay; appeal.
O.C.G.A. § 48-5-204 · Authority to vacate commissions of defaulting tax collectors, tax commissioners, or tax receivers; filling vacancies.
O.C.G.A. § 48-5-205 · Penalties for incomplete or improper digests.
O.C.G.A. § 48-5-206 · [Repealed] Liability of tax receiver or tax commissioner for making false entry of a return or for causing taxpayer to pay more than lawful tax.
O.C.G.A. § 48-5-210 · County tax receivers, tax collectors, and tax commissioners; election; qualifications for office; vacancies in office.
O.C.G.A. § 48-5-211 · Interim and emergency filling of vacancies in office of tax receiver, collector, or commissioner.
O.C.G.A. § 48-5-212 · Chief deputy tax receiver, collector, or commissioner; appointment; duties; assumption of duties of tax commissioner.
O.C.G.A. § 48-5-220 · Purposes of county taxes.
O.C.G.A. §§ 48-5-221 through 48-5-231 · [Reserved]
O.C.G.A. § 48-5-232 · [Reserved] Advertisement of county property tax assessment.
O.C.G.A. § 48-5-233 · Official collection and paying over of county taxes.
O.C.G.A. § 48-5-234 · Enforcement of collection and payment of county property taxes.