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2018 Georgia Code 48-5-405 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-5-405 Case Law from Google Scholar Amendments to OCGA 48-5-405

TITLE 48 REVENUE AND TAXATION

Section 5. Ad Valorem Taxation of Property, 48-5-1 through 48-5-607.

ARTICLE 8 SCHOOL TAXATION

48-5-405. Levy and collection of tax by municipalities for independent school systems; authorized purposes for expenditures.

  1. Each municipality authorized by law to maintain an independent school system may support and maintain the public common schools within the independent school system by levy of ad valorem taxes at the rate fixed by law upon all taxable property within the limits of the independent school system. The board of education of the municipality or other authority charged with the duty of operating the independent school system shall annually recommend to the governing authority of the municipality the rate of the tax levy, within the limitations fixed by law, to be made upon all taxable property within the limits of the independent school system. Taxes levied and collected for support and maintenance of the independent school system by the municipal governing authority shall be appropriated, when collected, by the governing authority to the board of education or other authority charged with the duty of operating the independent school system. Funds appropriated to an independent school system shall be expended by the board of education or other authority charged with the duty of operating the independent school system only for educational purposes including, but not limited to, school lunch purposes. The term "school lunch purposes" shall include payment of costs and expenses incurred in the purchase of school lunchroom supplies; the purchase, replacement, or maintenance of school lunchroom equipment; the transportation, storage, and preparation of foods; and all current operating expenses incurred in the management and operation of school lunch programs in the public common schools of the independent school system. "School lunch purposes" shall not include the purchase of foods.
  2. This Code section shall be cumulative of all general and local laws authorizing municipalities to levy taxes for the support of independent school systems permitted to be maintained by law.

(Ga. L. 1962, p. 628, §§ 1, 2; Code 1933, § 91A-1706, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1982, p. 996, §§ 3, 6; Ga. L. 1983, p. 414, § 1; Ga. L. 2015, p. 1219, § 19/HB 202.)

The 2015 amendment, effective January 1, 2016, in subsection (a), substituted "independent school system" for "municipality" at the end of the first and second sentences.

Cross references.

- Procedure for consolidation of independent and county school systems, § 20-2-370 et seq.

Editor's notes.

- Ga. L. 1982, p. 996, § 6, which had been codified as subsection (c) of this Code section, stated that it amended this Code section but appears to have been intended as an amendment to Code Section 48-5-404. Ga. L. 1983, p. 414, § 1, effective July 1, 1983, repealed subsection (c) of this Code section as added by Ga. L. 1982, p. 996, § 6.

JUDICIAL DECISIONS

Refund of improper assessment.

- When city received more tax revenue from taxpayers than the taxpayers lawfully owed, which error resulted in the city remitting more tax funds to the school board than the board was entitled to receive, the school board was required to refund the board's pro-rata share of the taxes, penalties, and interest due the taxpayers because of the improper assessment. The city was effectively acting as an agent for the school board. Atlanta Bd. of Educ. v. City of Atlanta, 262 Ga. 15, 413 S.E.2d 716 (1992).

Use of local school taxes for redevelopment.

- School system, development authority, and others were properly granted summary judgment in a suit challenging the allocation of school taxes because the 2008 amendments to Ga. Const. 1983, Art. IX, Sec. II, Para. VII(b) and O.C.G.A. § 36-44-9(g), governing tax allocation districts, changed the law and retroactively allowed use of local school taxes for general redevelopment purposes. Sherman v. Atlanta Indep. Sch. Sys., 293 Ga. 268, 744 S.E.2d 26 (2013).

RESEARCH REFERENCES

C.J.S.

- 78A C.J.S., Schools and School Districts, § 790 et seq.

Cases Citing O.C.G.A. § 48-5-405

Total Results: 2  |  Sort by: Relevance  |  Newest First

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Sherman v. Atlanta Indep. Sch. Sys., 293 Ga. 268 (Ga. 2013).

Cited 5 times | Published | Supreme Court of Georgia | Jun 3, 2013 | 744 S.E.2d 26, 2013 Fulton County D. Rep. 1686

...provision has not been amended since Woodham. However, as Appellees correctly respond, the City’s authority to assess, levy, and collect taxes for the Atlanta Independent School System is based not on its local charter but on a general law, OCGA § 48-5-405 (a), which is expressly “cumulative of... local laws authorizing municipalities to levy taxes for the support of independent school systems permitted to be maintained by law.” OCGA § 48-5-405 (b)....
...XVI (allowing Congress to impose income taxes without apportionment among the states, which had been held unconstitutional in the Income Tax Cases, 157 U. S. 429 (15 SCt 673, 39 LE 759) (1895), and 158 U. S. 601 (15 SCt 912, 39 LE 1108) (1895)). Although Sherman does not mention it, we note that OCGA § 48-5-405 (a) also limits the use of school taxes to “educational purposes.” However, the 2009 Redevelopment Powers Law says: If the board of education of the independent school system is empowered to set the ad valorem tax millage rate for ed...
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Atlanta Bd. of Educ. v. City of Atlanta, 262 Ga. 15 (Ga. 1992).

Cited 3 times | Published | Supreme Court of Georgia | Feb 27, 1992 | 413 S.E.2d 716, 51 Fulton County D. Rep. 21

...the board’s budget. Provided the millage rate does not exceed any limitations fixed by law, the city has no discretion in setting the millage rate levied on the school board’s behalf. Id.; see Ga. Const., Art. VIII, Sec. VI, Par. I (1983); OCGA § 48-5-405....
...OCGA § 48-5-241 (giving county tax collector authority to refund proportionately the state and county school tax represented in a person’s overpayment of county taxes). 2. The school board argues that it may spend funds only “for educational purposes,” see OCGA § 48-5-405, and a tax refund is not an educational purpose....
...hool board must refund its pro rata share of the taxes, penalties, and interest due the two utilities because of the improper assessment in 1982 and 1983. Judgment affirmed. Clarke, C. J., Weltner, P. J., Bell, Hunt and Benham, JJ., concur. OCGA § 48-5-405 also gives each municipality with an independent school system power to levy and collect property taxes to support the school system....