GroundRules
O.C.G.A. § 48-5-102: Liability of tax receivers and sureties; action on tax receiver’s bond.
Where this section sits in the code
- TITLE 48 Revenue and Taxation
- CHAPTER 5 Ad Valorem Taxation of Property
- Article 3 County Tax Officials and Administration
- PART 1 Tax Receivers
(a) Tax receivers and their sureties are liable on their bonds for all penalties or forfeitures they may incur under the law and for all losses, damages, or expenses the state may sustain by reason of their conduct.
(b) An action may be brought on a tax receiver’s bond only when some emergency makes the action necessary.
Collected 2026-09-17T19:34:57Z. Source file · JSON