{"data":{"id":"us-ga/o.c.g.a.-48-5-157","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-157","heading":"Transfer of executions to tax collector, tax commissioner, or surety held liable for failure to collect taxes; subrogation.","body":"If a tax collector, tax commissioner, or his sureties are held liable on proceedings by citation, on appeal, or in any other action for having failed by reason of his negligence or bad faith to collect any taxes, the tax collector or tax commissioner, or his surety paying off any liability thus established, shall be entitled to have the tax execution or executions transferred to him. If the execution or executions relate both to state and county taxes, the commissioner and the county governing authority, or either of them, may make the transfer as to both state and county taxes and any other tax included in the execution. As to such taxes, the tax collector, tax commissioner, or his surety paying the judgment, order, or decree fixing liability for the taxes shall be subrogated to all the rights of the state, county, and other public body for whose benefit the tax was levied.","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":"0d2768b212c16b6470a61c771bfc333ac221d7ecce0059a3d498172e8f1a2da3","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-156","next":"us-ga/o.c.g.a.-48-5-158"},"notice":"GroundRules: Original legal text. Not legal advice."}