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

O.C.G.A. § 48-5-233: Official collection and paying over of county taxes.

Where this section sits in the code

TITLE 48 Revenue and Taxation
CHAPTER 5 Ad Valorem Taxation of Property
Article 4 County Taxation

All taxes levied for county purposes shall be assessed upon the tax commissioner’s or tax receiver’s books for each year and shall be collected by the tax commissioner or tax collector. After collection, the tax commissioner or tax collector shall pay the taxes to the county treasurer.

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

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