{"data":{"id":"us-ga/o.c.g.a.-48-5-102","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-102","heading":"Liability of tax receivers and sureties; action on tax receiver’s bond.","body":"(a) Tax receivers and their sureties are liable on their bonds for all penalties or forfeitures they may incur under the law and for all losses, damages, or expenses the state may sustain by reason of their conduct.\n(b) An action may be brought on a tax receiver’s bond only when some emergency makes the action necessary.","path":["TITLE 48 Revenue and Taxation","CHAPTER 5 Ad Valorem Taxation of Property","Article 3 County Tax Officials and Administration","PART 1 Tax Receivers"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.48.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"e33965e4c4daf7069e64ccfd8cbafdf08000f0a16d5fe6a01d6b2c791932f35c","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-101","next":"us-ga/o.c.g.a.-48-5-103"},"notice":"GroundRules: Original legal text. Not legal advice."}