The chief financial officer, ex officio marshal, shall collect all taxes, including
sanitary service charges, assessments and fees, and delinquent taxes, due to the city
by public utilities. Utility ad valorem taxes shall be paid within the period fixed
for payment of ad valorem taxes generally or within 20 days following certification
by the state revenue commissioner, whichever is later. The chief financial officer
is further empowered to collect, levy, issue, transfer and assign all fi. fas. for
taxes and fines, to sell property so levied on under rules governing the sheriff and
his or her deputies, to issue and assign executions and instanter executions for taxes
and assessments, and to perform such other services as the governing body shall prescribe
by ordinance; provided, however, property so levied upon may be redeemed by proportionate
payment of taxes, as provided for by law. Provided, however, that nothing contained
in this section shall abrogate the central assessment and return provisions of general
law as applied to public utilities.
(1996 Ga. L. (Act No. 1019), p. 4469; Ord. No. 1996-46, § 1, 7-8-96)
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