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HB 504 - Tax collectors and commissioners; independent audits

Royal, A. Richard (164th)

Status Summary	HC:	W&M	SC:		FR:	02/08/99	LA:	02/09/99	H - Read 2nd Time

First Reader Summary

A BILL to amend Part 2 of Article 3 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to tax collectors, so as to change certain provisions regarding accountability of tax collectors and tax commissioners; to change circumstances under which tax collectors and tax commissioners may be suspended from office; and for other purposes.

Code Sections - 48-5-140

HB 504                                             LC 18 9333 
 
 
 
 
 
 
                        A BILL TO BE ENTITLED 
                               AN ACT 
 
 
  1- 1  To amend Part 2 of Article 3 of Chapter 5 of Title 48 of the 
  1- 2  Official Code of Georgia Annotated, relating to tax 
  1- 3  collectors, so as to change certain provisions regarding 
  1- 4  accountability of tax collectors and tax commissioners; to 
  1- 5  change circumstances under which tax collectors and tax 
  1- 6  commissioners may be suspended from office; to authorize 
  1- 7  county governing authorities to accept independent annual 
  1- 8  audits of the office of tax commissioner in lieu of final 
  1- 9  accounting forms prescribed by the state revenue 
  1-10  commissioner; to provide for related matters; to provide for 
  1-11  an effective date; to repeal conflicting laws; and for other 
  1-12  purposes. 
 
  1-13       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1-14                           SECTION 1. 
 
  1-15  Part 2 of Article 3 of Chapter 5 of Title 48 of the Official 
  1-16  Code of Georgia Annotated, relating to tax collectors, is 
  1-17  amended by striking Code Section 48-5-140, relating to 
  1-18  accountability of tax collectors and tax commissioners, and 
  1-19  inserting in its place a new Code Section 48-5-140 to read 
  1-20  as follows: 
 
  1-21    "48-5-140. 
 
  1-22    (a) Annually, upon request, it It shall be the duty of the 
  1-23    tax collector or tax commissioner to render annually to 
  1-24    the county governing authority an account of his official 
  1-25    actions respecting the county taxes and funds and to make 
  1-26    his or her books, vouchers, accounts, and all things 
  1-27    pertaining to his or her office available for inspection 
  1-28    by the county governing authority. 
 
  1-29      (b)(1) The failure or refusal of any tax collector or 
  1-30      tax commissioner to render the account required by 
  1-31      comply with subsection (a) of this Code section after 
  1-32      being so notified by the governing authority of the 
  1-33      county shall constitute malpractice in office. 
 
 
 
                                 -1- 
 
 
 
  2- 1      Conviction for such malpractice shall subject the 
  2- 2      offender to removal from office. 
 
  2- 3      (2) Pending the continuance of the failure or refusal of 
  2- 4      the tax collector or tax commissioner to render the 
  2- 5      account comply with subsection (a) of this Code section 
  2- 6      after the notice by the governing authority, the 
  2- 7      governing authority shall may suspend the tax collector 
  2- 8      or tax commissioner from duty and an interim tax 
  2- 9      collector or tax commissioner shall be appointed as 
  2-10      provided in Code Section 48-5-211 to collect the county 
  2-11      taxes during the suspension and until the question of 
  2-12      removal can be passed upon and decided by the proper 
  2-13      tribunal.  Proper bonds as provided by law shall be 
  2-14      taken from the person so appointed. 
 
  2-15      (3) The power given by this Code section to inquire into 
  2-16      the affairs of the tax collector or tax commissioner and 
  2-17      to suspend him or her from office in certain cases shall 
  2-18      in no way affect the tax collector's or tax 
  2-19      commissioner's own liability or that of the sureties of 
  2-20      his or her official bond. 
 
  2-21    (c) Regarding state and county taxes, the commissioner and 
  2-22    county governing authority, respectively, shall be 
  2-23    authorized to accept the report of a properly conducted 
  2-24    independent audit of the office of the tax collector or 
  2-25    tax commissioner to satisfy the provisions of subsection 
  2-26    (a) of this Code section in lieu of the completion of 
  2-27    final accounting forms prescribed and furnished by the 
  2-28    commissioner for such purpose." 
 
  2-29                           SECTION 2. 
 
  2-30  This Act shall become effective upon its approval by the 
  2-31  Governor or upon its becoming law without such approval. 
 
  2-32                           SECTION 3. 
 
  2-33  All laws and parts of laws in conflict with this Act are 
  2-34  repealed. 
 
 
 
 
 
 
 
 
 
 
 
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