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(a) The commissions to be allowed to each tax receiver and tax collector of state and county taxes shall be as provided in the following schedule: Net Tax Digest Amount Rate of Commission Up to and including $6,000.00 6% Over $6,000.00 and not exceeding $14,000.00 5% Over $14,000.00 and not exceeding $24,000.00 4% Over $24,000.00 and not exceeding $36,000.00 3% Over $36,000.00 and not exceeding $52,000.00 2 1/2% Over $52,000.00 and not exceeding $76,000.00 2% Over $76,000.00 1 3/4%. Click to view
(b) Subsection (a) of this Code section shall not apply to any county where the tax collector, tax receiver, or tax commissioner is on a salary basis only.
(c) (1) Except as otherwise provided in this subsection and as far as tax collectors and tax commissioners are concerned, the rates and schedules prescribed by subsection (a) of this Code section shall apply to the first 90 percent of the ad valorem net digests collected by the tax collector or tax commissioner. On all taxes collected in excess of 90 percent of the total of taxes due according to the net tax digest, the tax collector’s or tax commissioner’s commission shall be 10 percent of all such collections, irrespective of the schedule and rates in subsection (a) of this Code section.
(2) The governing authority of the county may provide by appropriate resolution that the tax collector’s or tax commissioner’s commission shall be 10 percent of all taxes collected in excess of 80 percent of the total taxes due according to the net tax digest.
(3) Except as otherwise provided in this paragraph, the tax collector or tax commissioner shall be entitled to and shall receive such commissions as provided in this subsection even though he is paid on a salary basis. In those counties where the tax collector or tax commissioner is paid on a salary basis and his salary is $8,000.00 or more per annum, the tax collector or tax commissioner shall not be entitled to the commissions provided for in this subsection unless the local Act placing the tax collector or tax commissioner on a salary or an amendment of such Act specifically provides that the tax collector or tax commissioner shall receive the commissions, in which event the tax collector or tax commissioner shall be entitled to receive the commissions as provided for in this subsection. If such Act does not so specifically provide, the commissions shall be county funds and shall not be received by the tax collector or tax commissioner. History. Orig. Code 1863, §§ 850, 860; Ga. L. 1863-64, p. 16, § 1; Code 1868, §§ 929, 939; Code 1873, §§ 926, 936, 936a; Ga. L. 1878-79, p. 25, § 1; Code 1882, §§ 926, 936, 936a; Civil Code 1895, §§ 940, 967, 968; Civil Code 1910, §§ 1202, 1232, 1235; Ga. L. 1918, p. 110, § 1; Code 1933, § 92-5301; Ga. L. 1937-38, Ex. Sess., p. 297, §§ 1-3; Ga. L. 1939, p. 370, § 1; Ga. L. 1951, p. 815, § 1; Ga. L. 1953, Jan.-Feb. Sess., p. 234, §§ 1-4; Ga. L. 1955, p. 176, § 1; Ga. L. 1965, p. 626, § 1; Ga. L. 1971, p. 2897, § 1; Ga. L. 1973, p. 2624, § 1; Code 1933, § 91A-1370, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1982, p. 3, § 48; Ga. L. 1982, p. 996, §§ 2, 5; Ga. L. 1984, p. 22, § 48; Ga. L. 1990, p. 8, § 48; Ga. L. 1994, p. 237, § 2; Ga. L. 2017, p. 774, § 48/HB 323. The 2017 amendment, effective May 9, 2017, part of an Act to revise, modernize, and correct the Code, substituted “Net Tax Digest Amount” for “Net Digest Amount” in subsection (a), revised language in paragraph (c)(1), and deleted subsections (d) and (e) formerly designated as reserved. JUDICIAL DECISIONS History and intent of section. — For a discussion of the history and intent of this section, particularly as to subsection (a), see Bruce v. County of Troup, 92 Ga. App. 786, 90 S.E.2d 60, 1955 Ga. App. LEXIS 715 (1955). Section inapplicable to returns made exclusively to commissioner. — Statute has no application to returns made exclusively to the comptroller-general (now commissioner) in which case they are not entered on the tax-receiver’s digest. Glynn County v. Dubberly, 148 Ga. 290, 96 S.E. 566, 1918 Ga. LEXIS 308 (1918). Collection of tax as prerequisite to commission thereon. — Tax receivers and tax collectors are only entitled to commissions on such taxes as are actually collected. Clements v. Peerless Woolen Mills, 197 Ga. 296, 29 S.E.2d 175, 1944 Ga. LEXIS 261 (1944). Former county tax collector has no vested right in commissions on taxes and whether the collector is entitled to commissions is determined at the time the tax is collected. Hale v. Davison, 231 Ga. 505, 202 S.E.2d 411, 1973 Ga. LEXIS 757 (1973). Compensation of county tax commissioner. — O.C.G.A. § 48-5-183 controlled over a local act upon which a tax commissioner relied since, for the commissioner’s entire tenure, the commissioner’s minimum salary under that section was higher than that provided in the local act, as well as higher than the maximum salary permitted in order to receive fees pursuant to O.C.G.A. §§ 40-2-33 and 48-5-180. Brown v. Liberty County, 271 Ga. 634, 522 S.E.2d 466, 1999 Ga. LEXIS 947 (1999). County may not deprive tax commissioner of fees to which commissioner is entitled. — Fees or commissions payable by the state to the county tax collector or tax commissioner for collecting taxes, as provided by this statute, belong to such officer. Accordingly, since the board of county commissioners in a resolution fixing the salary of the county tax commissioner provided that the commissioner should be paid a stated salary, but that any fees and commissions to which the tax commissioner might be entitled under the law from the state should be deducted therefrom, the provision for such deduction was contrary to law and without force and effect, the tax commissioner being entitled to such fixed salary from the county and in addition thereto the fees or commissions due the commissioner from the state. Bruce v. County of Troup, 92 Ga. App. 786, 90 S.E.2d 60, 1955 Ga. App. LEXIS 715 (1955). No commission for school taxes. — Statute does not embrace a provision for paying the tax receiver commissions for any services in connection with the levy of the county-wide tax for school purposes raised under the school laws. Board of Educ. v. Drake, 157 Ga. 8, 121 S.E. 645, 1923 Ga. LEXIS 354 (1923); Hurst v. Board of Comm'rs, 157 Ga. 648, 122 S.E. 45, 1924 Ga. LEXIS 220 (1924). OPINIONS OF THE ATTORNEY GENERAL Construction of section. — Former Code 1933, §§ 92-5301 (see subsections (a) and (b) of this section) and Ga. L. 1937-38, Ex. Sess., p. 297, § 3 (see subsection (c) of this section) must be construed together; the net digest is used in order to determine the commissions which may be due a tax collector or tax commissioner over 90 percent of the commissioner’s net digest, or over 80 percent of the net digest in case a resolution is passed in accordance with this statute. 1957 Ga. Op. Att'y Gen. 261. Construction with other provisions. — Proviso that no tax collector’s or tax commissioner’s salary shall be increased during the commissioner’s present term contained in former Code 1933, §§ 92-5306 to 92-5309 (see now O.C.G.A. § 48-5-183) applied only to those tax collectors and tax commissioners who were compensated by salary; “present term” meant only the term which was being served by salaried tax collectors or tax commissioners on July 1, 1976; the base salary set in former Code 1933, § 92-5301 (see now O.C.G.A. § 48-5-180) was replaced by that set in former Code 1933, §§ 92-5306 to 92-5309 (see now § 48-5-183). 1976 Op. Atty Gen. No. U76-64. Compensation provided for in this statute does not apply to school taxes on which the compensation is fixed. 1970 Op. Atty Gen. No. U70-163. Statute applies only to the state and county tax digest and not to the school tax digest. 1968 Op. Atty Gen. No. 68-401; 1970 Op. Atty Gen. No. U70-17. No commission for collection of school tax. — Tax commissioner is not entitled to receive a 10 percent commission on collections after 90 percent of the net digest has been collected on school tax. 1967 Op. Att'y Gen. No. 67-425. Applicability to taxes for bond retirement and provision for sick and poor. — Statute provides a commission of 10 percent on all taxes collected in excess of 90 percent of the total taxes due and does not make any exception for taxes levied to retire bonds or taxes levied to provide for the sick and poor of the county. 1954-56 Ga. Op. Att'y Gen. 880. When taxes are finally collected after many years and the tax commissioner is on salary basis, no commissions are due any tax commissioner since salary basis was put into effect and no past collector or commissioner has any vested interest in commissions on taxes the collector did not collect. 1962 Ga. Op. Att'y Gen. 569. Extra commission available only if appropriate resolution adopted. — Statute, when properly applied to salaried tax commissioners, only extends the commission of 10 percent of the taxes collected in excess of 90 percent of the total taxes due or the excess over 80 percent, if an appropriate resolution has been adopted. 1979 Op. Atty Gen. No. U79-11. Increase in commissions received by county governing authority. — Governing authority of a county cannot, by resolution, increase the commissions which it receives to an amount greater than the amount which the tax collector or tax commissioner was receiving at the time the commissioner was placed on a salary only basis of compensation. 1979 Op. Att'y Gen. No. 79-67. Compensation when resolution passed before tax official placed purely on salary basis. — If an “appropriate resolution” establishing the commission to be 10 percent of all taxes collected in excess of 80 percent has been passed by the governing authority of a county prior to the tax collector or tax commissioner of the county being placed purely on a salary basis of $8,000.00 or more, then the county is entitled to the same commissions the tax collector or tax commissioner would receive if not on a salary basis, i.e., 10 percent of the excess of 80 percent. 1974 Op. Atty Gen. No. U74-42. Manner for obtaining payment of commissions. — Since the provisions of former Code 1933, § 92-5305 (see now O.C.G.A. § 48-5-182) were clear in their meaning, a tax receiver under its provisions was entitled to receive from the tax collector the commissions provided for in former Code 1933, § 92-5301 (see now O.C.G.A. § 48-5-180) on “net digests” upon the presentation to the tax collector or tax commissioner the “Receipt for Digest and Commission Voucher,” from the first money collected on the net digests it covers. 1948-49 Ga. Op. Att'y Gen. 385. When a tax commissioner is entitled to commissions the commissioner may retain the commissions and is not required to pay the commissions over to either the state or county for subsequent return. 1969 Op. Att'y Gen. No. 69-462. RESEARCH REFERENCES C.J.S. 85 C.J.S., Taxation, §§ 1127, 1128.