GroundRules
O.C.G.A. § 48-5-200: Issuance of process against tax receiver, tax collector, or tax commissioner indebted in any way to state.
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 4 Delinquent Tax Officials
The commissioner may issue execution or other legal process against a tax receiver, tax collector, or tax commissioner when or if the tax receiver, tax collector, or tax commissioner:
(1) Receives commissions which he is not entitled to receive or retain;
(2) Becomes possessed in any other manner of any money belonging to the state; or
(3) Incurs any liability to the state.
Collected 2026-09-17T19:34:57Z. Source file · JSON