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.
O.C.G.A. § 48-5-27
Collection of taxes for former years
Laws 18138, Cobb’s 1851 Digest, p. 1060; Code 18638, § 798; Code 1868, § 866; Code 1895, § 855; Civil Code 1910, § 1118; Code 1933, § 92-6228; Code 1933, § 91A- 1027, 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.