Georgia Statutes
§ 48-5-27 — Collection of taxes for former years
Georgia·Title 48
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.
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Related
Cobb County Board of Tax Assessors v. Morrison
548 S.E.2d 624 (Court of Appeals of Georgia, 2001)
Pine Pointe Housing, L.P. v. Board of Tax Assessors
605 S.E.2d 443 (Court of Appeals of Georgia, 2004)
Nearby Sections
15
§ 48-1-1
Short title§ 48-1-2
Definitions§ 48-1-8
Computer software§ 48-1-9
Taxpayer Bill of Rights§ 48-10-1
through 48-10-16 - Redesignated§ 48-11-1
Definitions