Nobles v. Long County

Jordan, Justice.

We granted certiorari to review the holding of the Court of Appeals that the Tax Collector of Long County was not entitled to commissions on 1976 taxes collected by him in 1977. Long County v. Nobles, 147 Ga. App. 768 (250 SE2d 512) (1978).

The petitioner was the tax collector for Long County for several years. During this time, his compensation was based on a percentage of the taxes collected for each year. Ga. L. 1975, p. 4025, effective January 1, 1977, abolished the system by which the tax collector of Long County was compensated by commissions on the taxes collected and…