The time by which digests shall be completed, the taxes paid, and penalties incurred shall not apply in the case of tax receivers, tax collectors, and tax commissioners who have not been in office long enough to complete the work by the time specified. In all such cases, the officials shall comply with the requirements of the commissioner.
O.C.G.A. § 48-5-134
Extension of time to complete digests and pay taxes
1895, § 867; Civil Code 1910, § 1125; Laws 1848, Cobb’s 1851 Digest, p. 1074; Code 1933, § 92-7108; Code 1933, § 91A- Code 1863, § 794; Code 1868, § 862;Code 1335, enacted by Ga
Current official text: Official Code of Georgia Annotated (LexisNexis). Digitized from the Internet Archive scan of the OCGA. Reproduced from public-domain Georgia statutes; confirm against the official source for the current text. Not legal advice.