Stewart County Tax Commissioner

The tax commissioner exercises the duties of the combined offices [of tax receiver and tax collector], including receiving all tax returns, maintaining county tax digests, receiving property tax exemption applications, collecting and paying over tax funds to state and local units of government, and issuing executions against delinquent taxpayers.

(quoted from: Hudson, Betty and Hardy, Paul, Handbook for Georgia County Commissioners. Athens: Carl Vinson Institute of Government, University of Georgia, 2002, p. 69.)