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2018 Georgia Code 36-88-6 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 36-88-6 Case Law from Google Scholar Amendments to OCGA 36-88-6

TITLE 36 LOCAL GOVERNMENT

Chapter 88 information not found

ARTICLE 11 INTEREST RATE MANAGEMENT AGREEMENTS

36-88-6. Criteria for enterprise zone.

  1. In order to be designated as an enterprise zone, a nominated area shall meet at least three of the five criteria specified in subsections (b), (c), (d), (e), and (f), or the criteria specified in subsection (g) of this Code section. In determining whether an area suffers from poverty, unemployment, or general distress, the governing body shall use data from the most current United States decennial census and from other information published by the United States Bureau of the Census, the Federal Bureau of Labor Statistics, and the Georgia Department of Labor. In determining whether an area suffers from underdevelopment, the governing body shall use the data specified in subsection (e) of this Code section. The data shall be comparable in point or period of time and methodology employed.
  2. Pervasive poverty shall be evidenced by showing that poverty is widespread throughout the nominated area and shall be established by using the following criteria:
    1. The poverty rate shall be determined from the data in the most current United States decennial census prepared by the United States Bureau of the Census;
    2. For parcels within the nominated area, the parcels must be within or adjacent to a census block group where the ratio of income to poverty level for at least 15 percent of the residents shall be less than 1.0;
    3. Census geographic block groups with no population shall be treated as having a poverty rate which meets the standards of paragraph (2) of this subsection; and
    4. All parcels of a nominated area must abut and may not contain a noncontiguous parcel, unless such nonabutting parcel qualifies separately under the criteria set forth under paragraph (2) of this subsection.
  3. Unemployment shall be evidenced by the use of data published by the Office of Labor Information Systems of the Georgia Department of Labor indicating that the average rate of unemployment for the nominated area for the preceding calendar year is at least 10 percent higher than the state average rate of unemployment or by evidence of adverse economic conditions brought about by significant job dislocation within the nominated area such as the closing of a manufacturing plant or federal facility.
  4. General distress shall be evidenced by adverse conditions within the nominated area other than those of pervasive poverty and unemployment. Examples of such adverse conditions include, but are not limited to, a high incidence of crime, abandoned or dilapidated structures, deteriorated infrastructure, and substantial population decline.
  5. Underdevelopment shall be evidenced by data indicating development activities, or lack thereof, through land disturbance permits, business license fees, building permits, development fees, or other similar data indicating that the level of development in the nominated area is lower than development activity within the local governing body's jurisdiction.
  6. General blight within the nominated area shall be evidenced by the inclusion of any portion of the nominated area in an urban redevelopment area as defined by paragraph (20) of Code Section 36-61-2 for which an urban redevelopment plan has been adopted by the affected governing bodies according to the requirements of Chapter 61 of this title.
    1. A nominated area under this subsection shall:
      1. Be included in an urban redevelopment area as defined by paragraph (23) of Code Section 36-61-2; and
      2. Contain within its borders the site for a redevelopment project having a minimum of $400 million in capital investment for the redevelopment of an area certified by the commissioner to have been chronically underdeveloped for a period of 20 years or more.
    2. Any nominated area meeting the criteria in paragraph (1) of this subsection may be designated as an enterprise zone. Any redevelopment project used to qualify an area for designation as an enterprise zone under this subsection shall, upon approval of such designation, qualify for an exemption of any sales and use tax levied within the boundaries of such project.
    3. Any variation in the sales price of goods and services within any redevelopment project used to qualify an area for designation as an enterprise zone under this subsection attributable to lease arrangements between a retailer and the owner of the project shall be a permitted practice under Parts 1 and 2 of Article 15 of Chapter 1 of Title 10.
    4. By resolution or ordinance, the local governing body designating and creating an enterprise zone under this subsection may assess and collect annual enterprise zone infrastructure fees from each retailer operating within the boundaries of the project in an amount not to exceed, in aggregate, the amount of sales and use tax on transactions of such retailer exempted under paragraph (2) of this subsection, which fees may be pledged by such local governing body, directly or indirectly, as security for revenue bonds issued for development or infrastructure within the enterprise zone.
    5. This subsection shall not apply to projects involving or related to casino gambling.

(Code 1981, §36-88-6, enacted by Ga. L. 1997, p. 1481, § 1; Ga. L. 1999, p. 81, § 36; Ga. L. 2004, p. 939, § 4; Ga. L. 2009, p. 132, § 1/HB 427; Ga. L. 2012, p. 775, § 36/HB 942; Ga. L. 2017, p. 52, § 3/HB 342.)

The 2012 amendment, effective May 1, 2012, part of an Act to revise, modernize, and correct the Code, substituted "United States Bureau of the Census" for "Federal Bureau of the Census" in subsection (a), and revised language in paragraph (b)(1).

The 2017 amendment, effective July 1, 2017, inserted ", or the criteria specified in subsection (g)" near the end of the first sentence of subsection (a); and added subsection (g).

Editor's notes.

- Ga. L. 2004, p. 939, § 6, not codified by the General Assembly, provides that the amendment by that Act shall be applicable to all taxable years beginning on or after January 1, 2004.

Cases Citing O.C.G.A. § 36-88-6

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Frazen v. Downtown Dev. Auth. of Atlanta, 309 Ga. 411 (Ga. 2020).

Cited 7 times | Published | Supreme Court of Georgia | Jun 29, 2020

...The General Assembly recognizes that increased employment opportunities for the citizens of Georgia will assist in the implementation of welfare reform. It is the intent of the General Assembly that this chapter be liberally construed to accomplish these purposes. 3 OCGA § 36-88-6 provides: (a) In order to be designated as an enterprise zone, a nominated area shall meet at least three of the five criteria specified in subsections (b), (c), (d), (e), and (f), or the criteria specified in subsection (g) of this Code section....
...he enterprise zone. (5) This subsection shall not apply to projects involving or related to casino gambling. area — can obtain exemptions from property, occupational, and, in the case of enterprise zones created under OCGA § 36-88-6 (g), sales and use taxes that would otherwise be imposed....
...and use tax on the exempted transactions. The Enterprise Zone Employment Act expressly authorizes a local governing body to pledge the infrastructure fees as security for revenue bonds issued for development or infrastructure within the enterprise zone. See OCGA § 36-88-6 (g) (4)....
...24 These services are detailed in Sections 3.1 and 3.2 of the IGA. 25 The Intervenors do not claim that the City is not providing services, only that the City lacks authority to provide those services. done here. In addition, pursuant to OCGA § 36-88-6 (g) (1) of the Enterprise Zone Employment Act, the City may nominate such an area as an enterprise zone for these redevelopment purposes....
...Under the Enterprise Zone Employment Act, in turn, the City is then empowered to assess and collect enterprise zone infrastructure fees and to pledge such funds for revenue bonds issued for development and infrastructure within the designated enterprise zone. OCGA § 36-88-6 (g) (4) explicitly provides: By resolution or ordinance, the local governing body designating and creating an enterprise zone under this subsection may assess and collect annual enterprise zone infrastructure fees fro...
...Such an area must: (1) be included in an urban redevelopment area as defined by OCGA § 36-61-2 (23) and (2) contain a redevelopment site having a minimum $400 million capital investment project for redevelopment of an area certified as “chronically underdeveloped for a period of 20 years or more.” OCGA § 36-88-6 (g) (1) (A)-(B)....
...The 2017 Amendment allowed an area meeting these two criteria to be designated an enterprise zone, and the redevelopment project used to qualify the area for designation as an enterprise zone shall “qualify for an exemption of any sales and use tax levied within the boundaries” of the project. OCGA § 36-88-6 (g) (2). Enterprise Zone Act is improperly contradictory to other sections of the same Act, and (2) that infrastructure fees cannot, under any circumstances, be utilized to fund private development.27 With regard to the first contention, the Intervenors contend that it is improper for the Enterprise Zone Employment Act to allow qualifying businesses an exemption from certain taxes in paragraph (g) (2) of OCGA § 36-88-6 but then impose an infrastructure fee under paragraph (g) (4) of the statute....
...that, because The Gulch is going to be a privately owned project constructed by the Developer, infrastructure fees cannot be used to fund bonds that contribute to such private development. In making this argument, the Intervenors appear to be rewriting the authority given in OCGA § 36-88-6 (g) (4), interpreting the statute as mandating that infrastructure fees may be used as security for revenue bonds issued for only purely public development or infrastructure within the enterprise zone....
...be required to overcome the presumption that there was a proper exercise of plenary legislative power. See Dev. Auth. of DeKalb County v. State of Ga., 286 Ga. 36, 38 (1) (684 SE2d 856) (2009). The Intervenors nonetheless contend that OCGA § 36-88-6 (g) (4) exceeds the authority vested in the General Assembly by the 32 The provision states in full: The General Assembly shall have the power to make all laws not inconsistent with this Constitution, and not repugnant t...
...titutional provision dealing with the general creation of enterprise zones never mentions the imposition of “fees.” As shown above, Article III, Section VI, Paragraph I provides all the needed authority for the General Assembly to enact OCGA § 36-88-6 (g) (4), and the statute does not contravene the Community Redevelopment Provision. (f) The Intervenors next contend that the 2017 Enterprise Zone Amendment is unconstitutional because it allows an “area-wide tax exemption” that exceeds the authority granted in the Community Redevelopment Provision....