{"data":{"id":"us-ga/o.c.g.a.-48-5-181","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-181","heading":"Deductions of default and insolvent lists for net amount of digests.","body":"In arriving at the net amount of the digest, the default list shall be deducted in the case of tax receivers and the insolvent list shall be deducted in the case of tax collectors.","path":["TITLE 48 Revenue and Taxation","CHAPTER 5 Ad Valorem Taxation of Property","Article 3 County Tax Officials and Administration","PART 3 Compensation"],"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":"b7b6b7f1956c7cf400b82807ada36faa4ed96f1e8dc0ef7b298dfb6d43b65879","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-180","next":"us-ga/o.c.g.a.-48-5-182"},"notice":"GroundRules: Original legal text. Not legal advice."}