§ 58-37. Appointment by tax commissioner of deputies; powers with respect to levy and collection.
Latest version.
The Tax Commissioner of Fulton County shall have the power to appoint one or more
deputies, who shall be vested with the same powers as the tax commissioner with respect
to levy and collection as is vested by law in tax collectors and the said tax commissioner
shall be responsible for the acts of said deputies.
The Tax Commissioner of Fulton County shall be ex-officio sheriff, insofar as to enable
him to collect the taxes due the state and county, by levy and sale under tax execution,
and said tax commissioner shall not be allowed to turn over any tax executions to
the sheriffs, or to any other levying officials of the state, except when it may become
necessary for the purpose of enforcing the same, to send said executions to any other
county or counties than that in which issued. Said tax commissioner, by virtue of
his office, shall have full power and authority to levy all tax executions heretofore
or hereafter issued by him or the Tax Collector of Fulton County. Said tax commissioner
shall have full power to bring property to sale for the purpose of collecting taxes
due the state and county, and sales made by the Tax Commissioner of Fulton County
shall be valid and shall carry the title to property thus sold as fully and completely
as if made by the tax collector prior to the effective date of this article.
The Tax Commissioner of Fulton County, as ex-officio sheriff, insofar as to enable
him to collect the taxes due the City of Atlanta on property in the City of Atlanta
lying and being situated in Fulton County and DeKalb County, shall have full powers
to bring such property to sale for the purpose of collecting taxes due the City of
Atlanta, and sales made by the Tax Commissioner of Fulton County shall be valid and
shall carry the title to the property thus sold as fully and completely as if made
by the municipal revenue collector and ex-officio marshal of the City of Atlanta prior
to the effective date of this article.
