The General Duties and Responsibilities of the Tax Commissioners Office as defined in the Official Code of Georgia and the Constitution of the State of Georgia are:
Agent of the Department of Revenue for Title/Tax/Registration of motor vehicles
Enforcement of Federal Emissions laws where applicable through registration process
Enforcement of Internal Revenue Service Heavy Road Use Tax through registration process
Enforcement of DUI convictions as Tag Agent
Enforcement of non-payment of child support through the court as Tag Agent
Enforcement of State Motor Vehicle insurance laws through insurance lapse fee collection and disbursement
Enforcement of Federal and State immigration and auto theft laws through identification verification as Tag Agent
Billing/collection/disbursement of current and delinquent ad valorem taxes on real and personal property due to the County Governing Authority/Board of Education/Municipalities/Special Service Districts/Transit Authority
Billing/collection/disbursement of ad valorem taxes due at the time of tag/decal sale or renewal to the County Governing Authority/Board of Education/Municipalities/Special Service Districts/Transit Authority
Title examination and collection/disbursement of Title Ad Valorem Tax to State/County/Board of Education/Municipalities/Special Service Districts
Disbursement of handicap permits
Mobile Home title cancellations to real property in partnership with Superior Court and Tax Assessors
County Tax Digest compilation and submission to Department of Revenue to comply with regulations. Coordinate levy/digest submission process and legal requirements of public notice and meeting times with County Governing Authority, Board of Education and Municipalities.
Disbursements of all collections to the proper taxing authority pursuant to the regulations set by Georgia law.
Assist homeowners in filing for Property Tax Homestead Exemption
Collect and disburse Recording Intangible Tax
Calculate, collect and disburse penalties for breach of covenant for Conservation Use, Preferential Use, and Forest Land Protection Act property
Responsible for the billing, collection and disbursement of Mobile Home taxes
Responsible for the billing, collection and disbursement Public Utility taxes
Responsible for the billing, collection and disbursement Timber Taxes
Responsible for the billing, collection and disbursement street lighting fees
Responsible for the billing, collection and disbursement of Heavy Equipment taxes
Filing of liens on delinquent property and providing statutory notice
Complete statutory requirements of levy, publish announcements regarding sale of foreclosed property, posting property and conducting public auctions of foreclosed property as per authority as Ex-Officio Sheriff.
Maintain listing and accounting for excess funds from sales of property to recover delinquent taxes.
Coordinate with Superior Court regarding payment of excess funds as requested
Complete responsibility for accounting in all income and disbursement from every source to County and State accounting audits
Maintain all duties of office to include personnel, retirement and budget
In addition to the above services, some Tax Commissioners will also service in other capacities:
Serve as ex-officio Sheriff in Tax Matters (O.C.G.A. 48-5-137): enabling the Tax Commissioner to collect taxes due the levying authority by sale under tax execution
Serve as Deputy Registrar for Voter Registration/Board of Elections office per O.C.G.A. 21-2-213(c).
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