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(a) The tax commissioner or tax collector shall continue to collect unpaid county school taxes and all county school taxes levied pursuant to Article VIII, Section VI, Paragraph I of the Constitution of this state and shall be entitled to a commission of 2 1/2 percent for collecting the taxes. The tax commissioner or tax collector shall pay over to the county board of education all moneys collected for the schools on the same schedule of distributions as is provided for counties in Code Section 48-5-141. In those counties where the tax collector or tax commissioner is on a salary basis, the fees provided for in this Code section shall be collected by the tax commissioner or tax collector and paid over to the proper governing authority of the county.
(c) In all counties of this state having a population of not less than 350,000 nor more than 500,000 according to the United States decennial census of 1980 or any future such census, the tax commissioner or tax collector shall remit all education funds collected by said officer to the board of education of the county except 1.9 percent of the funds collected which shall be retained by the tax commissioner or tax collector if the officer is on a fee basis or remitted to the governing authority of the county if the officer is on a salary basis of compensation. History. Ga. L. 1919, p. 288, § 122; Code 1933, § 32-1106; Ga. L. 1946, p. 206, § 12; Code 1933, § 91A-1705, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1980, p. 367, § 1; Ga. L. 1982, p. 1853, §§ 1, 2; Ga. L. 1983, p. 3, § 64; Ga. L. 1984, p. 22, § 48; Ga. L. 1994, p. 237, § 2; Ga. L. 2000, p. 1198, § 1. Cross references. Reduction of established rate by local act, Ga. Const. 1983, Art. VIII, Sec. VI, Para. III. Minimum salaries for tax collectors and tax commissioners, § 48-5-183. Editor’s notes. Ga. L. 1982, p. 996, § 6, which had been codified as subsection (c) of § 48-5-405, stated that it amended § 48-5-405 but appears to have been intended as an amendment to this Code section. Ga. L. 1983, p. 414, § 1, effective July 1, 1983, repealed subsection (c) of § 48-5-405 as added by Ga. L. 1982, p. 996, § 6. The repealed subsection dealt with the disbursement of educational funds collected by tax commissioners and collectors in counties with populations between 150,300 and 155,000. Ga. L. 1983, p. 4113, § 1, effective July 1, 1983, not codified by the General Assembly, provides that the tax commissioner in Clayton County shall remit all education funds collected by him to the board of education of Clayton County, except for 1.60 percent of those funds which he is to remit to the governing authority of Clayton County to reimburse the county for the expenses incurred in collecting school taxes. Section 2 of that Act provides that: “It is the intention of this Act to reduce the amount authorized by subsection (a) of Code Section 48-5-404 of the O.C.G.A. as reimbursement to counties for the collection of school taxes, and this Act is pursuant to the specific authority of Paragraph III of Section VI of Article VIII of the Constitution of the State of Georgia.” JUDICIAL DECISIONS Commissions are necessary and incidental. — These commissions are necessary and incidental whether or not tax commissioners are compensated on a fee or salary basis. Clayton County v. Worsham, 239 Ga. 135, 236 S.E.2d 80, 1977 Ga. LEXIS 841 (1977). Commissions may not be paid to salaried tax commissioner when not expressly provided for. — Once a tax commissioner has been placed solely on a salary basis with no explicit provision in the statute for using school tax funds for the payment of that salary, school tax funds cannot be constitutionally used for that purpose under Ga. Const. 1945, Art. VIII, Sec. XII, Para. I (see now Ga. Const. 1983, Art. VIII, Sec. VI, Para. I). Coleman v. Kiley, 236 Ga. 751, 225 S.E.2d 273, 1976 Ga. LEXIS 1015 (1976). Commissions authorized. — County ordinance and state statute under which a county received a 2.5% commission for collecting school taxes was constitutional as Ga. Const. 1983, Art. VIII, Sec. VI, Para. III and O.C.G.A. § 48-5-404(a) allowed the entity that collected school taxes up to a 2.5% commission. Bd. of Pub. Educ. v. Hair, 276 Ga. 575, 581 S.E.2d 28, 2003 Ga. LEXIS 487 (2003). OPINIONS OF THE ATTORNEY GENERAL Taxes on which commission collected. — County tax collector is entitled to a commission of 2 1/2 percent for collecting the school tax for the maintenance and operation of public schools and a commission of 2 1/2 percent for collecting the school bond tax; since the tax collector is on a salary basis, both commissions will be paid over to the county. 1954-56 Ga. Op. Att'y Gen. 886. Applicability to school bond taxes. — Statute makes no specific reference to commissions to be paid tax collectors for the collection of school bond taxes. However, school bond taxes would be classified as school taxes and the rate for collection thereof would be 2 1/2 percent. Taxes collected for this purpose should be paid over to the county board of education rather than the county commissioners. 1952-53 Ga. Op. Att'y Gen. 30. Applicability of other compensation provisions. — Provision for additional compensation in Ga. L. 1937-38, Ex. Sess., p. 297, § 3 (see now O.C.G.A. § 48-5-180) did not apply to taxes levied for school purposes. A tax collector, if on a fee basis, was entitled to receive 2 1/2 percent of all taxes collected for school purposes as was provided in former Code 1933, § 32-1106 (see now O.C.G.A. § 48-5-404). 1958-59 Ga. Op. Att'y Gen. 388. Compensation provided for in former Code 1933, § 92-5301 (see now O.C.G.A. § 48-5-180) did not apply to school taxes on which the compensation was fixed. 1970 Op. Atty Gen. No. U70-163. Retention of 10 percent by collector. — Construing this statute, the tax collector is not authorized to retain 10 percent of the excess of 90 percent collected in regard to school taxes and bonds. 1950-51 Ga. Op. Att'y Gen. 247. Statute applies to tax collectors, and not to tax receivers. 1970 Op. Atty Gen. No. U70-17. Permissible uses of commissions. — Commissions on the collection of county school taxes may only be expended to provide for the maintenance and support of the county public school systems. In those counties where the tax commissioner is paid on a salary basis these commissions may not be paid to the county fiscal authorities without specific legislative direction that the funds be expended by those authorities solely for the support and maintenance of the public schools. 1976 Op. Att'y Gen. No. 76-66. RESEARCH REFERENCES Am. Jur. 2d. 72 Am. Jur. 2d, State and Local Taxation, § 712, 713 et seq. C.J.S. 78A C.J.S., Schools and School Districts, §§ 613, 614. ALR. Propriety of using census data as basis for governmental regulations or activities - state cases, 56 A.L.R.5th 171.