Tax collectors and tax commissioners as ex officio sheriffs.

(g) Each tax collector or tax commissioner who is compensated on a salary basis and who is authorized to act as an ex officio sheriff under this Code section and whose office performs substantially all of the duties of the sheriff with respect to tax executions shall be entitled to a salary of $416.94 per month for his or her service as ex officio sheriff. Such compensation shall be in addition to any other compensation to which such tax commissioner or tax collector is entitled. Such additional compensation shall not be paid to any tax commissioner who is compensated solely by the fee system of compensation; but such compensation shall be paid to any tax commissioner who is compensated in part by fees and in part by a salary. Such compensation shall be paid in equal monthly installments from county funds. History. Code 1933, § 92-4901.1, enacted by Ga. L. 1972, p. 822, § 1; Code 1933, § 91A-1337, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1981, p. 713, § 1; Ga. L. 1982, p. 999, §§ 2, 4; Ga. L. 1985, p. 1115, § 1; Ga. L. 1985, p. 1492, § 1; Ga. L. 1994, p. 237, § 2; Ga. L. 1998, p. 1159, § 18; Ga. L. 2001, p. 902, § 19; Ga. L. 2006, p. 568, § 13/SB 450; Ga. L. 2019, p. 1015, § 9/SB 171. The 2019 amendment, effective January 1, 2021, substituted “$416.94” for “$349.78” in the first sentence of subsection (g). JUDICIAL DECISIONS Levying officer as necessary or indispensable party in action to cancel sheriff’s deed. — Since levying officials under this statute have been held not to be necessary parties in proceedings to cancel a sheriff’s deed to a purchaser of land by virtue of a sale under a tax fi. fa., there is clearly no authority upon which they could be found to be indispensable parties. Stith v. Hudson, 231 Ga. 520, 202 S.E.2d 392, 1973 Ga. LEXIS 765 (1973). Tax commissioner’s liability. — Tax commissioner, who was an ex-officio sheriff, under O.C.G.A. § 48-5-137, could be subject to a money rule petition filed by the holder of county tax executions for refusing to pay those executions from the excess proceeds of tax sales of property; the holder could collect on the holder’s execution from any property in which the taxpayer had an interest, which included the excess proceeds from the tax sale, before any payments to the taxpayer, under O.C.G.A. § 48-2-56(a) and (b), so it was error for the commissioner to refuse to pay the holder’s claims. Scott v. Vesta Holdings I, LLC, 275 Ga. App. 196, 620 S.E.2d 447, 2005 Ga. App. LEXIS 930 (2005). Property owner’s claim for damages based on a county tax commissioner’s failure to properly send notices required by O.C.G.A. §§ 9-13-13, 48-3-3, 48-3-9(a), and 48-4-1 was barred by sovereign immunity; O.C.G.A. §§ 15-13-2 and 48-5-137 did not render the tax commissioner liable as an ex-officio sheriff because the notices did not constitute a “false return” or legal neglect to make a “proper return”. Raw Properties, Inc. v. Lawson, 335 Ga. App. 802, 783 S.E.2d 161, 2016 Ga. App. LEXIS 87 (2016), cert. denied, No. S16C1076, 2016 Ga. LEXIS 556 (Ga. Sept. 6, 2016). OPINIONS OF THE ATTORNEY GENERAL Officers not eligible for membership in annuity and benefit fund. — Tax collectors and tax commissioners who become ex officio sheriffs under the provisions of O.C.G.A. § 48-5-137 are not thereby rendered “peace officers” eligible for membership in the Peace Officers’ Annuity and Benefit Fund. 1982 Op. Atty Gen. No. U82-9. Principle of mandamus applies to require a county sheriff to levy and foreclose upon delinquent taxpayers when the sheriff has not consented in writing that the tax commissioner or tax collector perform such duty under this statute. 1973 Op. Atty Gen. No. U73-16. RESEARCH REFERENCES C.J.S. 85 C.J.S., Taxation, § 1160 et seq.