O.C.G.A.

O.C.G.A. § 20-2-437 (2019)

Local and consolidated school district trustees’ powers and duties as to buildings and equipment transferred to county boards

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)

Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.

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The county board of education of each county shall succeed to and be vested with all of the rights, powers, and duties formerly vested in the local or consolidated school district trustees with respect to the building and equipping of schoolhouses in the county, preparing tax digests, and furnishing them to the tax collector of the county.

History

Ga. L. 1919, p. 288, § 143; Ga. L. 1921,

p. 221, § 1; Code 1933, § 32-1401; Ga. L. 1946, p. 206, § 20.

Annotations

JUDICIAL DECISIONS Sole purpose and effect of this section was to transfer control and management of school property from one public

agency or statutory board of trustees to another. Veal v. Smith, 221 Ga. 712, 146 S.E.2d 751, 1966 Ga. LEXIS 678 (1966).

OPINIONS OF THE ATTORNEY GENERAL Title to school property of abolished local district. - Title to school property located within the county and recorded as being owned by the trustees of an abolished local school district passes by operation of law to the county board of

education upon the abolition and merger of the local school district into the county system and the same rule would follow for property held by an independent city system. 1954-56 Ga. Op. Att’y Gen. 266. School tax may be collected with-

out deduction for preparing school digest. - It is proper to levy and collect the county school tax without any deduction therefrom as payment for the preparation of a separate school digest. 1965-66 Op. Att’y Gen. No. 65-62. County boards not authorized to make payments for digests. - Absent

valid local law to the contrary, county boards of education are not authorized to make to county tax collectors, and county tax collectors are not authorized to receive from county boards of education, payments for the preparation of county school tax digests. 1968 Op. Att’y Gen. No. 68348.

RESEARCH REFERENCES Am. Jur. 2d. 68 Am. Jur. 2d, Schools, §§ 45, 48, 86 et seq.

C.J.S. 78 C.J.S., Schools and School Districts, § 90.