Part 2 - Tax Collectors
- § 48-5-120. Election of tax collectors; term of office; commission; vacancy
- § 48-5-121. Oath of office for tax collectors
- § 48-5-122. Bonds for tax collectors and tax commissioners
- § 48-5-123. Approval, filing, and recording of bonds
- § 48-5-124. Liability of tax collectors, tax commissioners, and sureties; action on bond
- § 48-5-125. Collection before bond given and oath taken; penalty
- § 48-5-126. Temporary appointee where tax collector or tax commissioner fails to give satisfactory bond
- § 48-5-126.1. Training classes for county tax collectors and tax commissioners
- § 48-5-127. Duties of tax collectors
- § 48-5-128. Transfer of duties from outgoing to incoming tax collector or tax commissioner
- § 48-5-128.1. Appointment in certain counties of chief deputy tax commissioner; filling vacancy in office of chief deputy; succession to office of tax commissioner
- § 48-5-129. Allowance of insolvent lists; reissuance of executions before allowance of insolvent lists
- § 48-5-130. Allocation of tax on insolvent lists; contents of list of insolvent taxpayers
- § 48-5-131. Retention of copy of insolvent list by county governing authority; collection of executions
- § 48-5-132. Disposition of insolvent lists
- § 48-5-133. Crediting tax collectors and tax commissioners with insolvent lists
- § 48-5-134. Extension of time to complete digests and pay taxes
- § 48-5-135. Effect of collection or attempted collection of taxes before filing digest with commissioner
- § 48-5-136. Schedule of defaulters
- § 48-5-137. Tax collectors and tax commissioners as ex officio sheriffs
- § 48-5-137.1. Advertising as additional cost of execution
- § 48-5-138. Cashbook to be kept by tax collectors and tax commissioners; recording disbursements; audit
- § 48-5-139. Failure by tax collector or tax commissioner to keep cashbook; penalty
- § 48-5-140. Accountability of tax collectors and tax commissioners to county governing authority; effect of failure to account; appointment of successor
- § 48-5-141. Periodic payment to proper officials of money collected by tax collector or commissioner, sheriff, or constable
- § 48-5-142. Weekly report of taxes collected by tax collector or tax commissioner to county governing authority
- § 48-5-143. Monthly remittance of state taxes to commissioner
- § 48-5-144. Furnishing report forms by commissioner
- § 48-5-145. Effect of neglect of duty by tax collector or tax commissioner
- § 48-5-146. Receipt of checks or money orders by tax commissioner or tax collector; liability for unpaid checks or money orders; penalty
- § 48-5-147. Use of lock box system for mailed tax returns and payments
- § 48-5-148. Interest on unpaid taxes; rate; record of interest and taxes collected
- § 48-5-149. Rate of interest and penalty on delinquent ad valorem taxes in certain counties; application during appeal of assessment
- § 48-5-150. Alternative provisions for interest and final settlements; rate of interest; reports; forfeiture of commissions
- § 48-5-151. Interest payments by tax collectors and tax commissioners
- § 48-5-152. Effect of failure to collect interest and make reports and settlements; penalty
- § 48-5-153. Reports of unpaid taxes by tax collector and tax commissioner to commissioner and county governing authority; final settlement period
- § 48-5-154. Annual accounting reports; citations for default, negligence, or bad faith; approval in whole or in part
- § 48-5-155. Removal or suspension of tax collector or tax commissioner failing to account or defaulting; opportunity for hearing; citation
- § 48-5-156. Surety's right to demand release from future liability; office vacated by failure to provide new bond; liability of new surety
- § 48-5-157. Transfer of executions to tax collector, tax commissioner, or surety held liable for failure to collect taxes; subrogation
- § 48-5-158. Nonliability of tax collector, tax commissioner, and surety for failure to collect taxes
- § 48-5-159. False reports of taxes collected by tax collector or tax commissioner pursuant to this article; penalty
- § 48-5-160. Duty of tax collectors and tax commissioners to keep stub book of tax receipts
- § 48-5-161. Issue of execution; execution docket; levy administration fee; collection; inspection by grand jury
- § 48-5-162. Penalties for violations of subsection (a) of Code Section 48-5-161
- § 48-5-163. Fee for issuing tax executions; allowance of costs on executions
- § 48-5-164. Duties of successor tax collector or tax commissioner as to performing uncompleted duties of outgoing collector or commissioner; distribution of commissions; liability
- § 48-5-165. Duty of tax collector to instruct taxpayers that negotiable instruments are to be made payable to county tax office
