Be it further enacted by the authority aforesaid, that the office of tax commissioner
of DeKalb County, Georgia, is hereby created in lieu of said offices, and that the
rights, duties, and liabilities of said office of tax commissioner of DeKalb County
shall be the same as the rights, duties, and liabilities of the tax receiver and tax
collector of said county and that all laws applicable to said offices shall be applicable
to the tax commissioner of said county, so far as the same can apply.
(Acts 1927, p. 558, § 2)
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