O.C.G.A. § 48-5-130: Allocation of tax on insolvent lists; contents of list of insolvent taxpayers.
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 2 Tax Collectors
In making out the insolvent list, the county governing authority shall state how much is allowed the tax collector on account of the state tax and how much is allowed on the county tax and shall furnish the commissioner an alphabetical list of the names of insolvent taxpayers, the militia district in which each resides, and the amount of each fi. fa.
Collected 2026-09-17T19:34:57Z. Source file · JSON