Georgia Statutes
§ 48-5-27 — Collection of taxes for former years
Georgia § 48-5-27
JurisdictionGeorgia
Title48
This text of Georgia § 48-5-27 (Collection of taxes for former years) 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. § 48-5-27 (2026).
Text
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
DefinitionsCite This Page — Counsel Stack
Bluebook (online)
Georgia § 48-5-27, Counsel Stack Legal Research, https://law.counselstack.com/statute/ga/48-5-27.