Retention of copy of insolvent list by county governing authority; collection of executions.

When the tax collector or tax commissioner has his insolvent list credited, it shall be the duty of the county governing authority allowing the list to retain a copy of the list and return the executions to the tax collector, who shall cause them to be placed in the hands of a levying officer for collection, to be levied and sales under the executions to be made in accordance with the laws governing sales under executions issued upon common-law judgments. The levying officer shall be entitled to the same fees as he is entitled to for other executions, plus 2 1/2 percent. After deducting the commission, the levying officer shall pay the balance to the tax collector or tax commissioner, who shall transmit the county’s taxes to the county treasury and the state’s taxes to the Office of the State Treasurer. History. Ga. L. 1857, p. 132, § 15; Ga. L. 1861, p. 76, § 19; Code 1868, § 858; Code 1873, § 862, 886a; Ga. L. 1880-81, p. 45, § 1; Code 1882, §§ 862, 886a; Civil Code 1895, §§ 863, 897; Civil Code 1910, §§ 1121, 1156; Code 1933, § 92-7105; Code 1933, § 91A-1332, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1982, p. 3, § 48; Ga. L. 1993, p. 1402, § 18; Ga. L. 2010, p. 863, § 2/SB 296. JUDICIAL DECISIONS Payment to county commissioner not effective as payment of fieri facias. — When an individual member of a board of commissioners of roads and revenues (now board of commissioners) received from a tax debtor money with which to pay a tax fieri facias against the latter, the individual received it as agent of the taxpayer, and the fieri facias was not paid until the money reached the officer having the power to collect, such board member having no such authority conferred on the member by law. Taylor v. Aultman, 177 Ga. 524, 170 S.E. 355, 1933 Ga. LEXIS 345 (1933). RESEARCH REFERENCES C.J.S. 85 C.J.S., Taxation, § 1135 et seq. ALR. Waiver of right of government to preference in the assets of insolvent debtor by taking security, 24 A.L.R. 1495; 83 A.L.R. 1119.