08 LC 18
7371S
The
House Committee on Ways and Means offers the following substitute to HB
339:
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Code Section 48-5-161 of the Official Code of Georgia Annotated, relating
to issuance of tax executions, so as to change certain provisions regarding
collection of costs, commissions, interest, and penalties; to provide for
execution administration fees; to provide for an effective date and
applicability; to repeal conflicting laws; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Code
Section 48-5-161 of the Official Code of Georgia Annotated, relating to issuance
of tax executions, is amended by revising subsection (c) as
follows:
"(c)(1)
The officer in whose hands the execution is placed shall proceed at once to
collect the execution and, when the execution is paid by the defendant
voluntarily or by levy and sale, the officer shall enter the amount collected
including all costs, commissions, interest, and penalties as provided by law on
the execution. The officer shall return the execution to the tax collector or
tax commissioner with the amount of tax collected. The tax collector or tax
commissioner shall at once copy the entry of the officer on his execution docket
and file the execution in his office.
(2)(A)
Once a levy
is made or posted on the property of
an execution
is issued against a delinquent or
defaulting taxpayer, the
collecting
officer,
sheriff,
or ex officio sheriff shall collect, in addition to any other costs,
commissions, interest, and penalties, the actual expenses incurred by the
county
collecting
officer, sheriff, or ex officio sheriff in
issuing the execution and administering the
collection
thereof or levy
thereof
by imposing
a
levy
an
execution administration fee which shall
be 5
percent of the delinquent tax or $250.00, whichever is the
lesser
not exceed
$250.00 except as provided in subparagraph (B) of this
paragraph.
(B)
Regardless
of any other provision of this paragraph, however, no such
levy
No such
execution administration fee shall
be less
than $50.00
exceed $75.00
if the levy has not been made and posted on the property of a delinquent or
defaulting taxpayer.
(3)
The
levy
execution
administration fee provided by paragraph (2) of this subsection shall likewise
be charged and collected when the execution is enforced through garnishment as
provided for in Code Section 48-3-12."
SECTION
2.
This
Act shall become effective on July 1, 2008, and shall apply to executions issued
on or after that date.
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.