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2018 Georgia Code 36-80-2 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 36-80-2 Case Law from Google Scholar Amendments to OCGA 36-80-2

TITLE 36 LOCAL GOVERNMENT

Chapter 80 information not found

ARTICLE 3 ENFORCEMENT BOARDS CREATED PRIOR TO JANUARY 1, 2003

36-80-2. Power to issue notes, certificates, and other evidence of indebtedness in anticipation of taxes.

Counties, municipalities, county boards of education, and other political subdivisions of the state which are authorized to levy taxes shall have the power and authority, within the limitations prescribed by Article IX, Section V, Paragraph V of the Constitution of Georgia, to issue notes, certificates, or other evidence of indebtedness in anticipation of the collection of taxes levied or to be levied during the calendar year.

(Ga. L. 1963, p. 450, § 1; Ga. L. 1983, p. 3, § 57.)

JUDICIAL DECISIONS

Cited in Colonial Oil Co. v. United States Guarantee Co., 56 F. Supp. 545 (S.D. Ga. 1944); Robinson Explosives, Inc. v. Dalon Contracting Co., 132 Ga. App. 849, 209 S.E.2d 264 (1974); Dougherty County v. White, 439 U.S. 32, 99 S. Ct. 368, 58 L. Ed. 2d 269 (1978); City of Bremen v. Regions Bank, 274 Ga. 733, 559 S.E.2d 440 (2002).

OPINIONS OF THE ATTORNEY GENERAL

Borrowing for construction projects.

- When allotted funds from the State Board of Education for school construction result in construction projects of less than $200,000.00, the Georgia Education Authority (Schools) does not directly supervise construction but requires the local school system to construct the project itself and then be reimbursed by the authority. This procedure often makes it necessary for the local school system to borrow a substantial part of the construction costs for a period of nine months to a year, and such borrowing is within the legal power of local school systems. 1968 Op. Att'y Gen. No. 68-18.

RESEARCH REFERENCES

ALR.

- Power of legislature to add to or make more onerous the conditions or limitations prescribed by Constitution upon incurring public debts, 106 A.L.R. 231.

Cases Citing O.C.G.A. § 36-80-2

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City of Bremen v. Regions Bank, 559 S.E.2d 440 (Ga. 2002).

Cited 6 times | Published | Supreme Court of Georgia | Feb 4, 2002 | 274 Ga. 733, 2002 Fulton County D. Rep. 343

...[18] From this ruling, the City argues that the tax anticipation note at issue in this appeal is not binding because the funds issued thereunder were not used for a legal purpose. The Haney ruling, however, does not address whether the City was authorized under the Georgia Constitution's Temporary Lending Clause and OCGA § 36-80-2 to borrow money for expenses and to execute a tax anticipation note as security for that loan....
...nt of anticipated tax revenues for 1999 exceeded $1 million; and (3) that the City had no temporary loans from previous years that remained unpaid. By its own terms, the note required that the loan be repaid no later than December 31, 1999. [7] OCGA § 36-80-2....