§ 170-32. Adjustments; automobile tag sales and automobile ad valorem tax.

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All municipalities authorize and empower the Tax Commissioner of Fulton County to make adjustments, if any error arises, in the sale of automobile license tags and the collection of ad valorem taxes on automobiles when such errors arise in the calculation or in the ownership or assessment of automobiles, and to refund to the applicant and taxpayer such sums, if any, as they may be due.

(Code 1983, § 26-2-3)

                    
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