{"data":{"id":"us-ga/o.c.g.a.-48-5-233","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-233","heading":"Official collection and paying over of county taxes.","body":"All taxes levied for county purposes shall be assessed upon the tax commissioner’s or tax receiver’s books for each year and shall be collected by the tax commissioner or tax collector. After collection, the tax commissioner or tax collector shall pay the taxes to the county treasurer.","path":["TITLE 48 Revenue and Taxation","CHAPTER 5 Ad Valorem Taxation of Property","Article 4 County Taxation"],"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 2026-10-18","retrieved_at":"2026-09-17T19:00:02Z","sha256":"923a4230078a4c8f175da28458b0ca13e48f2a8680b85caa4cff136ff7fd4f30","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-232","next":"us-ga/o.c.g.a.-48-5-234","notices":[{"id":"pro-ga","title":"Georgia bulk release","text":"Georgia bulk files were republished by Public.Resource.Org under a public-domain dedication. GroundRules retains enacted text and strips editorial matter.","url":"https://archive.org/details/gov.ga.ocga.2018"}]},"notice":"GroundRules: Original legal text. Not legal advice."}