{"data":{"id":"us-ga/o.c.g.a.-48-5-130","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-130","heading":"Allocation of tax on insolvent lists; contents of list of insolvent taxpayers.","body":"In making out the insolvent list, the county governing authority shall state how much is allowed the tax collector on account of the state tax and how much is allowed on the county tax and shall furnish the commissioner an alphabetical list of the names of insolvent taxpayers, the militia district in which each resides, and the amount of each fi. fa.","path":["TITLE 48 Revenue and Taxation","CHAPTER 5 Ad Valorem Taxation of Property","Article 3 County Tax Officials and Administration","PART 2 Tax Collectors"],"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":"547cb0a56e762de026640d513e2c92da35ad1c6821db3e53ef497adf2732667f","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-129","next":"us-ga/o.c.g.a.-48-5-131"},"notice":"GroundRules: Original legal text. Not legal advice."}