Statutes > Georgia Statutes > TITLE 48 - REVENUE AND TAXATION > CHAPTER 5 - AD VALOREM TAXATION OF PROPERTY > ARTICLE 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION > PART 3 - COMPENSATION > § 48-5-181 - Deductions of default and insolvent lists for net amount of digests

§ 48-5-181 - Deductions of default and insolvent lists for net amount of digests

O.C.G.A. 48-5-181 (2010)
48-5-181. Deductions of default and insolvent lists for net amount of digests


In arriving at the net amount of the digest, the default list shall be deducted in the case of tax receivers and the insolvent list shall be deducted in the case of tax collectors.