{"data":{"id":"us-ga/o.c.g.a.-48-5-445","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-445","heading":"Collection of ad valorem taxes by tax collectors or tax commissioners.","body":"The tax collector or tax commissioner receiving the return shall collect all ad valorem taxes imposed on a motor vehicle or mobile home irrespective of the tax authority levying the taxes. No other official shall be authorized to collect such taxes.","path":["TITLE 48 Revenue and Taxation","CHAPTER 5 Ad Valorem Taxation of Property","Article 10 Ad Valorem Taxation of Motor Vehicles and Mobile Homes","PART 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":"097ee39b34035293e9af501072a5ed7ddc8cb53513697f512ac2b4419cb3b56e","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-444","next":"us-ga/o.c.g.a.-48-5-446"},"notice":"GroundRules: Original legal text. Not legal advice."}