Webb v. Board of Commissioners

Undercofler, Justice.

The Tax Commissioner of Colquitt County appeals an order requiring him to turn over to the Board of County Commissioners a portion of delinquent taxes collected during 1972 and retained by him as commissions under Ga. L. 1965, p. 626 (Code Ann. § 92-5304). That statute provides that, "On all taxes collected in excess of 90% of the total of taxes due, according to the tax net digest, the tax collector’s or tax commissioner’s commission shall be for such taxes 10% of all such collections. ... In those counties where the tax collector or tax commissioner is paid on a salary…