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Georgia · Snapshot Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17

O.C.G.A. § 48-5-133: Crediting tax collectors and tax commissioners with insolvent lists.

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Where this section sits in the code
  1. TITLE 48 Revenue and Taxation
  2. CHAPTER 5 Ad Valorem Taxation of Property
  3. Article 3 County Tax Officials and Administration
  4. PART 2 Tax Collectors

Tax collectors and tax commissioners under any circumstances shall not be allowed or credited with insolvent lists after executions are issued against them for taxes until they go to the commissioner and settle fairly and fully with him.

Collected 2026-09-17T19:34:57Z. Source file · JSON

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