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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. § 48-5-445: Collection of ad valorem taxes by tax collectors or tax commissioners.

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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 10 Ad Valorem Taxation of Motor Vehicles and Mobile Homes
  4. PART 1 General Provisions

The tax collector or tax commissioner receiving the return shall collect all ad valorem taxes imposed on a motor vehicle or mobile home irrespective of the tax authority levying the taxes. No other official shall be authorized to collect such taxes.

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

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