§ 102-8. Tax on personal property; acceleration where property about to be removed from city; enforcement.  


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  • When any person becomes liable for payment to the city of a tax on a personal property for any year, and such person is moving or about to move the personal property subject to such tax without the limits of the city, the tax for said year on said property shall immediately become due and execution may be issued by city clerk and levied by the marshal instanter, and said property shall be advertised and sold pursuant to provisions regarding said taxes due city. In the event the city shall not have levied a tax for the current year, the city clerk shall use the tax levied for the preceding year in issuing a fi. fa.

(Code 1967, § 25-8; Ord. No. 1-1969, § 8, 1-7-1969)

State law reference

Exemption of personalty from ad valorem tax, O.C.G.A. § 48-5-42.