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2018 Georgia Code 36-80-16 | Car Wreck Lawyer

TITLE 36 LOCAL GOVERNMENT

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ARTICLE 3 ENFORCEMENT BOARDS CREATED PRIOR TO JANUARY 1, 2003

36-80-16. Local Government Authorities Registration.

  1. This Code section shall be known and may be cited as the "Local Government Authorities Registration Act."
  2. The General Assembly finds that there is a need for the state to create and maintain a record of all local government authorities. Such a record can best be maintained through annual registration of all local government authorities.
  3. The purpose of this Code section is to prescribe a registration process for all local government authorities authorized to operate in the State of Georgia by general statute, local law, or local constitutional amendment.
  4. As used in this Code section, the term:
    1. "Debt" includes all long-term or short-term credit obligations including, but not limited to, mortgages, bonds, loans, notes, interest-bearing warrants, and advances. For the purposes of this Code section, debt shall also include lease-purchase obligations.
    2. "Local government authority" includes without limitation instrumentalities of one or more local governments created to fulfill a specialized public purpose or any other legally created organization that has authority to issue debt for a public purpose independent of a county or municipality, not to include state authorities. Local government authorities include joint authorities, regional authorities, hospital authorities, housing authorities, residential care facilities for the elderly authorities, resource recovery development authorities, solid waste management authorities, downtown development authorities, airport authorities, industrial, payroll and other development authorities, transit authorities, water and sewer authorities, parking authorities, recreation authorities, stadium and coliseum authorities, building authorities, public service authorities, or any other local government authority regardless of name. Such local government authorities may have been created by local constitutional amendment, general statute, or local law.
  5. All local government authorities authorized to operate in the State of Georgia must register annually with the Department of Community Affairs.
  6. Any local government authority which fails to register with the Department of Community Affairs shall not incur any debt or credit obligations, nor shall it be eligible for receipt of any state funds, until such time as it meets the registration requirement. Failure to register shall not have any adverse affect on any outstanding debt or credit obligation.
  7. The Department of Community Affairs shall establish registration and reporting procedures for local government authorities. Such procedures shall include, but are not limited to, information on the authority's legal name, members, function, date and means of creation, contact person, address, and telephone number.
  8. The Department of Community Affairs shall establish reasonable fees for the work related to administration and enforcement of this Code section; provided, however, no fee shall be charged or allowed for the annual registration as required in this Code section.
  9. The Department of Community Affairs shall maintain a certified list of registered local government authorities, available on request. The department shall forward annually to the judge of the probate court in any affected county the registration information for all authorities operating in that county.
  10. Local government authorities shall initially register on or before January 1, 1996, and shall register each year thereafter by the date corresponding with the due date of that authority's report as provided for in subsection (b) of Code Section 36-81-8.

(Code 1981, §36-80-16, enacted by Ga. L. 1995, p. 560, § 1; Ga. L. 1996, p. 6, § 36; Ga. L. 1998, p. 128, § 36; Ga. L. 1998, p. 596, § 1; Ga. L. 2018, p. 158, § 1/HB 257.)

The 2018 amendment, effective July 1, 2018, inserted ", nor shall it be eligible for receipt of any state funds," in the first sentence of subsection (f); and, in subsection (j), deleted "on or before January 1 of" following "shall register" and added "by the date corresponding with the due date of that authority's report as provided for in subsection (b) of Code Section 36-81-8".

Administrative Rules and Regulations.

- Local government efficiency grant program, Official Compilation of the Rules and Regulations of the State of Georgia, Georgia Department of Community Affairs, Chapter 110-5.

Law reviews.

- For annual survey of local government law, see 58 Mercer L. Rev. 267 (2006).

Cases Citing O.C.G.A. § 36-80-16

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Sherman v. Fulton Cnty. Bd. of Assessors, 701 S.E.2d 472 (Ga. 2010).

Cited 38 times | Published | Supreme Court of Georgia | Nov 1, 2010 | 288 Ga. 88, 2010 Fulton County D. Rep. 3479

...ar. By the eleventh year, the leasehold estate is valued at 100 percent of the fair market value of the fee simple estate. Sherman seeks the following relief: a declaration that this valuation method, used by Appellees and allegedly codified in OCGA § 36-80-16.1(e), violates the Georgia and United States Constitutions; an injunction prohibiting Appellees from using this valuation method for purposes of determining the fair market value of leasehold estates created by a revenue bond transaction;...
...A challenge to the leasehold valuation method applied to the real property was not before the court and thus was not ruled upon by the court. The footnote's purpose was informational only and therefore is not authority for the valuation method at issue in this case. Appellees also contend that OCGA § 36-80-16.1(e) provides statutory authorization for the use of their valuation method....
...y using a valuation method "based on assessments of the increasing interest of the [lessee] in the real or personal property, or both, over the term of the lease, or to use a simplified method or methods employing a specified percentage. . . ." OCGA § 36-80-16.1(e). Although OCGA § 36-80-16.1(e) gives county boards of tax assessors authority to use certain simplified methods for determining the value of a bond transaction leasehold estate, the statute does not purport to relieve Appellees from their duty to value the leasehold estate at its fair market value....
...257, 267(4), 197 S.E.2d 116 (1973) ("`[T]he requirement in the Constitution that the rule of taxation shall be uniform, means that all kinds of property of the same class . . . must be taxed alike, by the same standard of valuation. . . .' [Cits.]"). Thus, OCGA § 36-80-16.1(e) does not bear upon the overriding issue in this case of whether the valuation method used by Appellees fairly and justly approximates the fair market value of a bond transaction leasehold estate....
...rest has the potential to increase annually as the developer buys back the leased property from the local development authority. See DeKalb County Bd. of Tax Assessors v. W.C. Harris & Co., 248 Ga. 277, 282 S.E.2d 880 (1981). Acknowledging that OCGA § 36-80-16.1(e) authorizes the use of the valuation method employed by the Board, Mr....