Interest on unpaid taxes; rate; record of interest and taxes collected.

(b) Each tax collector and tax commissioner shall keep a record showing the amount of interest collected from delinquent or defaulting taxpayers, the date upon which the taxes and interest were collected, and the name of the person from whom the tax and interest were collected.

(d) Any provision of law except Code Section 48-5-511 to the contrary notwithstanding, in each county having a population of not less than 71,500 and not more than 75,000 according to the United States decennial census of 1990 or any future such census, all ad valorem taxes due the county and the state remaining unpaid on October 20 of each year shall bear interest at the highest legal rate provided by law from that date. On October 20 of each year, the local tax officials shall issue executions against each delinquent or defaulting taxpayer in their respective counties and shall otherwise comply with subsection (a) of Code Section 48-5-161. History. Ga. L. 1917, p. 197, §§ 1, 2; Code 1933, §§ 92-5001, 92-5003; Ga. L. 1970, p. 446, § 1; Ga. L. 1972, p. 3921, § 2; Ga. L. 1975, p. 835, § 1; Code 1933, § 91A-1349, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 538, § 3; Ga. L. 1980, p. 10, § 13; Ga. L. 1981, p. 1857, §§ 17, 18; Ga. L. 1982, p. 575, §§ 3, 10; Ga. L. 1983, p. 3, § 37; Ga. L. 1984, p. 22, § 48; Ga. L. 1992, p. 1189, § 1; Ga. L. 1992, p. 1211, § 1; Ga. L. 2015, p. 1219, § 8/HB 202. The 2015 amendment, effective January 1, 2016, substituted the present provisions of paragraph (a)(3) for the former provisions, which read: “After notices of taxes due are mailed out, each taxpayer shall be afforded 60 days from date of postmark to make full payment of taxes due before the taxes shall bear interest as provided in this Code section. This paragraph shall not apply in those counties in which a lesser time has been provided by law.” JUDICIAL DECISIONS Fiduciary relationship not created. — Tax commissioner who pled guilty to violations of O.C.G.A. §§ 48-5-141, 48-5-142, and 48-5-148 was not a fiduciary of the county for purposes of deciding bankruptcy dischargeability. These Code sections created a bailor/bailee relationship, and did not designate the commissioner as a fiduciary, or impose fiduciary-like duties. Utica Mut. Ins. Co. v. Johnson, 203 Bankr. 1017, 1997 Bankr. LEXIS 7 (Bankr. S.D. Ga. 1997). Statute applies to taxes legally due. — Statute, providing for the payment of interest on taxes remaining unpaid after December 20 in each year, applies to taxes that are legally due for each year. Alexander v. Blackmon, 233 Ga. 235, 210 S.E.2d 736, 1974 Ga. LEXIS 726 (1974). Interest on taxes owed by bank which accrued after bank’s failure. — When a bank fails and goes into the hands of the superintendent of banks (now Department of Banking and Finance) for liquidation, the assets in the superintendent’s (now department’s) possession in the next year are subject to ad valorem taxation for that year, according to the general rule as to taxation. Taxes so accruing, after the bank fails, are payable as such, with interest from maturity, and do not constitute a mere expense of administration to be paid by the superintendent (now department) without interest. Tharpe v. Gormley, 184 Ga. 605, 192 S.E. 211, 1937 Ga. LEXIS 589 (1937). Postmarks are not required on tax bills or notices mailed out by the county; the reference to the “date of the postmark” in paragraph (a)(3) is merely for the purpose of providing a computational marker for measuring when the county is authorized to charge interest after the statutory due date and, therefore, even though taxpayers received tax notices without postmarks, the county was authorized to assess penalties and interest on taxes more than 90 days past due. Averett v. Troup County, 219 Ga. App. 74, 464 S.E.2d 32, 1995 Ga. App. LEXIS 931 (1995), cert. denied, No. S96C0397, 1996 Ga. LEXIS 383 (Ga. Feb. 9, 1996). OPINIONS OF THE ATTORNEY GENERAL Counties mailing tax bills October 22 or later. — Paragraph (a)(3) supersedes the December 20 due date in counties which mail their tax bills on or after October 22, assuming that a period of less than 60 days has not been provided for by law. 1982 Op. Atty Gen. No. U82-19. RESEARCH REFERENCES Am. Jur. 2d. 72 Am. Jur. 2d, State and Local Taxation, § 742. C.J.S. 85 C.J.S., Taxation, §§ 1738, 1750 et seq.