§ 2-100. Tax executions.  


Latest version.
  • The tax commissioner of Cobb County shall be ex officio a deputy sheriff of said county for the purpose of levying, advertising, and collecting executions issued by him for nonpayment of taxes, and to sell property pursuant thereto, all as is now provided by O.C.G.A. tit. 48, ch. 4 (O.C.G.A. § 48-4-1 et seq.). It is the intention and purpose of the within section to confer the same rights and duties in and unto the tax commissioner as is [are] now conferred on the sheriff of Cobb County by and under O.C.G.A. tit. 48, ch. 4 (O.C.G.A. § 48-4-1 et seq.) and other provisions of law empowering the sheriffs of the State of Georgia to levy, advertise and collect executions issued by tax officials of the State of Georgia and the political subdivisions thereof for nonpayment of taxes, and such power is hereby specifically conferred upon and delegated to the tax commissioner of Cobb County.

(1949 Ga. Laws (Act No. 179), page 790, § 10)