08 LC
36 0962
Senate
Bill 494
By:
Senator Grant of the 25th
AS
PASSED
AN
ACT
To
amend an Act consolidating the office of Tax Receiver and Tax Collector of
Jasper County into the office of Tax Commissioner of Jasper County, approved
March 26, 1935 (Ga. L. 1935, p. 703), as amended, so as to change certain
provisions relating to the compensation of the tax commissioner; to provide for
related matters; to provide an effective date; to repeal conflicting laws; and
for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
An
Act consolidating the office of Tax Receiver and Tax Collector of Jasper County
into the office of Tax Commissioner of Jasper County, approved March 26, 1935
(Ga. L. 1935, p. 703), as amended, is amended by revising Section 6 as
follows:
"SECTION
6.
(a)
The Tax Commissioner of Jasper County shall be compensated as provided pursuant
to the applicable salary provisions of general law.
(b)
The tax commissioner shall diligently and faithfully undertake to collect all
fees, forfeitures, commissions, costs, allowances, penalties, funds, moneys, and
all other emoluments and perquisites formerly allowed him or her as compensation
for services in any capacity, and shall receive and hold the same in trust for
said county as public moneys and shall pay the same into the county treasury on
or before the 15th day of each month next following the month in which they were
collected or received. At the time of each such monthly payment into the county
treasury, the tax commissioner shall furnish the governing authority of the
county a detailed, itemized statement, under oath, of all such funds received
during the preceding month by such officer and paid into the county treasury.
The statement shall show the respective amounts of money collected and the
source thereof.
(c)
The tax commissioner shall be authorized to employ such assistants and other
personnel as may be approved by the governing authority of Jasper County to
assist in the performance of the duties of the tax commissioner´s office.
The compensation of such assistants and personnel shall be fixed by the
governing authority of the county. It shall be within the sole power of the tax
commissioner to name the persons to be employed as such assistants and
personnel, to prescribe their duties and powers, and to remove or replace them
with within his or her sole discretion and authority.
(d)
All expenses of the tax commissioner´s office, expressly including the
compensation of personnel, shall be paid from any funds of the county available
for such purpose. All supplies, materials, furnishings, furniture, utilities,
and equipment, and the repair, replacement, and maintenance thereof, as may be
reasonably required in discharging the official duties of said office, shall be
furnished by the county and shall be paid from any funds of the county available
for such purpose. The determination of such requirements shall be at the sole
discretion of the governing authority of Jasper County."
SECTION
2.
This
Act shall become effective on January 1, 2009.
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.