{"data":{"id":"us-ga/o.c.g.a.-48-5-142","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-142","heading":"Weekly report of taxes collected by tax collector or tax commissioner to county governing authority.","body":"(a) The tax collector or tax commissioner in each county having a population of 30,000 or more shall make a weekly report to the governing authority of the county of the aggregate amount of taxes collected for the state and the amount collected for the county and shall swear that the report is a correct report of the taxes collected.\n(b) The tax collector or tax commissioner in each county having a population of less than 30,000 shall make a report every two weeks to the county governing authority of the aggregate amount of taxes collected during the two-week period. Each report shall separately specify the amount collected for the state and the amount collected for the county. The tax collector or tax commissioner shall swear that the report is a correct report of the taxes collected.","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":"054a135d99e3c4a75441387fbcbcc6355719d1caec6297545f8096d98beb935f","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-141","next":"us-ga/o.c.g.a.-48-5-143"},"notice":"GroundRules: Original legal text. Not legal advice."}