§ 48-5-21 - Return and collection of taxes on property unlawfully exempted - Georgia Statutes

O.C.G.A. 48-5-21 (2010)
48-5-21. Return and collection of taxes on property unlawfully exempted

Each tax receiver and tax commissioner shall have all property which is required by law to be returned for taxes, whether or not exempted by the county authorities, returned for taxation. The tax collector or tax commissioner shall collect the taxes due upon the property.