{"data":{"id":"us-ga/o.c.g.a.-48-5-132","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-132","heading":"Disposition of insolvent lists.","body":"When insolvent lists are allowed, they shall be entered on the minutes, and the county governing authority shall furnish the tax collector certified copies of the lists and shall state in the certificates when and by what tribunal the lists were allowed.","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":"7060a57dc6a8b78d6d1ccabf35880c1ef1bf9dc31561a23b25e3d922c2679720","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-131","next":"us-ga/o.c.g.a.-48-5-133"},"notice":"GroundRules: Original legal text. Not legal advice."}