{"data":{"id":"us-ga/o.c.g.a.-48-5-27","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-27","heading":"Collection of taxes for former years.","body":"Tax commissioners, tax receivers, and tax collectors shall receive returns and collect taxes due on returns for former years for which any person is in default. The taxes shall be assessed according to the law in force at the time the default occurred, and the fact of assessment according to the law in force at the time of default shall be specified in the digest.","path":["TITLE 48 Revenue and Taxation","CHAPTER 5 Ad Valorem Taxation of Property","Article 1 General Provisions"],"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":"aced0703a5dfe5f4e0947f051077e25a571c720a89d34e61446e961c0dca5258","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-26","next":"us-ga/o.c.g.a.-48-5-28"},"notice":"GroundRules: Original legal text. Not legal advice."}