Georgia § 48-5-128 Transfer of duties from outgoing to incoming tax collector or tax commissioner

Georgia Statutes

§ 48-5-128 — Transfer of duties from outgoing to incoming tax collector or tax commissioner

Georgia § 48-5-128

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This text of Georgia § 48-5-128 (Transfer of duties from outgoing to incoming tax collector or tax commissioner) is published on Counsel Stack Legal Research, covering Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

O.C.G.A. § 48-5-128 (2026).

Text

When the tax collector or tax commissioner of any county is succeeded by another, the outgoing tax collector or tax commissioner shall no longer be authorized to collect taxes or enforce executions issued for the collection of taxes. All uncompleted duties in respect to the collection of taxes and enforcement of executions shall pass to the successor tax collector or tax commissioner as provided by Code Section 48-5-164 .

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When the tax collector or tax commissioner of any county is succeeded by another, the outgoing tax collector or tax commissioner shall no longer be authorized to collect taxes or enforce executions issued for the collection of taxes. All uncompleted duties in respect to the collection of taxes and enforcement of executions shall pass to the successor tax collector or tax commissioner as provided by Code Section 48-5-164 .