Statutes > Georgia Statutes > 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 > § 48-5-445 - Collection of ad valorem taxes by tax collectors or tax commissioners

§ 48-5-445 - Collection of ad valorem taxes by tax collectors or tax commissioners

O.C.G.A. 48-5-445 (2010)
48-5-445. Collection of ad valorem taxes by tax collectors or tax commissioners


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.