The Tax Commissioner is one of the four elected positions created by the original Georgia Constitution.
The tax commissioner is elected every four years and serves as agent of the State Revenue Commissioner for the registration of motor vehicles; and performing all functions related to billing, collecting, disbursing and accounting for ad valorem taxes collected in the county on behalf of the State of Georgia, the Macon County Commission and the Macon County Board of Education.
The Tax Commissioner is also responsible for the collection and disbursement of mobile home taxes, public utility taxes, timber taxes and tax penalties and interest.
Property taxes include those assessed on real estate, personal property, public utilities, timber and ad valorem taxes on motor vehicles and mobile homes. These collections are disbursed to state, county, school and city governing authorities. As a tag agent for the State of Georgia, the Tax Commissioner is also responsible for the collection of all taxes, and tag fees for motor vehicles applicable under the Georgia Code. The Tax Commissioner enforces all regulations mandated by the state.
A large percentage of the revenue realized by the Macon County Board of Commissioners and Board of Education is generated from taxes and fees collected by the Tax Commissioner. The financial stability of these institutions largely depends upon the efficient operation of the Tax Commissioner's office. Cities also benefit from taxes collected on motor vehicles and mobile homes.