O.C.G.A.
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.
(a) Except as provided in subsection (c) of this Code section, all annexation other than by local Act shall become effective for ad valorem tax purposes on December 31 of the year during which such annexation occurred and for all other purposes shall become effective on the first day of the month following the month during which the requirements of Article 2, 3, or 4 of this chapter, whichever is applicable, have been met.
(b) Except as provided in subsection (c) of this Code section, annexation by local Act shall become effective for ad valorem tax purposes on December 31 of the year in which such local Act is approved by the Governor or becomes law without such approval and for all other purposes shall become effective at the time such local Act becomes effective or such later date as provided in such local Act.
(c)(1) Where an independent school system exists within the boundaries of a municipality, other effective dates may be established by the municipality solely for the purpose of determining school enrollment.
(2) Unless otherwise agreed in writing by a county governing authority and the municipal governing authority, where property zoned and used for commercial purposes is annexed into a municipality with an independent school system, the effective date for the purposes of ad valorem taxes levied for educational purposes shall be December 31 of the year after the year in which the requirements of Article 2, 3, or 4 of this chapter, whichever is applicable, have been met.
History
Code 1981, § 36-36-2, enacted by Ga. L. 1992, p. 2592, § 3; Ga. L. 1996, p. 192, § 1; Ga. L. 1998, p. 856, § 1; Ga. L. 2004, p. 69, § 16.
Annotations
Editor’s notes. - Ga. L. 2004, p. 69, § 1, not codified by the General Assembly, provides that: ‘‘This Act shall be known
and may be cited as the ‘State and Local Taxation, Financing, and Service Delivery Revision Act of 2004.’ ’’
Law reviews. - For article on 2004 amendment of this Code section, see 21 Ga. St. U. L. Rev. 226 (2004).
JUDICIAL DECISIONS Annexations properly invalidated. - Judgment invalidating the City of Atlanta’s attempted annexation of five areas was affirmed because the trial court correctly held that the annexations were invalid since at the time the annexations would have become effective, the areas in question were already part of the newly
incorporated City of South Fulton and, thus, ineligible for annexation by Atlanta. City of Atlanta v. Mays, 301 Ga. 367, 801 S.E.2d 1 (2017). Cited in City of Brookhaven v. City of Chamblee, 329 Ga. App. 346, 765 S.E.2d 33 (2014).
OPINIONS OF THE ATTORNEY GENERAL Municipal government may not create rules that make annexations effective prior to the time annexations are
made effective by O.C.G.A. § 36-36-2. 1998 Op. Att’y Gen. No. U98-1.
Notes of Decisions
Cited in
9
cases (
1 in the last 5 years), 1985–2021 · leading case:
City of Atlanta v. Mays, 801 S.E.2d 1 (Ga. 2017).
City of Atlanta v. Mays, 801 S.E.2d 1 (Ga. 2017).
· cites it 9× “” OCGA § 36-36-2 (a). Atlanta claims that determining whether the Communities were part of Atlanta before July 1 is not one of those “other purposes.”
City of Brookhaven Et Al. v. City of Chamblee, 765 S.E.2d 33 (Ga. Ct. App. 2014).
· cites it 6× “OCGA § 36-36-2 (a) and (b). However, in the case of a local act, the act itself may provide that the annexation becomes effective for other purposes on an earlier date, OCGA § 36-36-2 (a), and in the case of annexation by alternative method, the annexation becomes effective for…”
City of Holly Springs v. Cherokee Cnty., 682 S.E.2d 644 (Ga. Ct. App. 2009).
· cites it 4× “3 Former OCGA § 36-36-2 provided: (a) Authority is granted to the governing bodies of the several municipal corporations of this state to annex to the *455 existing corporate limits thereof unincorporated areas contiguous to the existing corporate limits at the time of such…”
Carroll Cnty. v. City of Bremen, 347 S.E.2d 598 (Ga. 1986).
· cites it 2× “On October 18, 1985 the City of Bremen annexed the property as a result of a petition filed by 100% of the landowners, that is, the *282 YMCA, pursuant to OCGA § 36-36-2. On October 21, 1985, the City of Mount Zion adopted a resolution annexing the same property and then learned…”
City of Atlanta v. Mays (Ga. 2017).
· cites it 9× “”10 The statute provides special 10 OCGA § 36-36-2 says, in relevant part: (a) Except as provided in subsection (c) of this Code section, all annexation other than by local Act shall become effective for ad valorem tax purposes on December 31 of the year during which such…”
Jewel Johnson v. City of Atlanta, 820 S.E.2d 257 (Ga. Ct. App. 2018).
· cites it 2× “1 Despite this language, and perhaps relying upon the effective date contained in OCGA § 36-36-2 for municipal annexations, Atlanta contends it started to provide municipal services to Loch Lomond in July 2016.”
City of Jefferson v. Town of Pendergrass, 337 S.E.2d 343 (Ga. Ct. App. 1985).
· cites it 2× “Held: OCGA § 36-36-2 (a) provides, in pertinent part as follows: “Authority is granted to the governing bodies of the several municipal corporations of this state to annex to the existing corporate limits thereof unincorporated areas contiguous to the existing corporate limits…”
Cherokee Cnty., Georgia v. Inline Communities, LLC (Ga. Ct. App. 2020).
· cites it 2× “451, 456-457 (2) ( 682 SE2d 644 ) (2009) (analyzing OCGA § 36-36-2 (a) (1976)). In light of these statutory provisions, and because all three properties are contiguous, the precise length of the boundary between the Porter property and the GNGC property is not relevant for…”
Mary Harris v. City of South Fulton (Ga. Ct. App. 2021).
· cites it 2× “” 5 In particular, the Court noted that while municipal ordinances generally become effective when signed and filed, OCGA § 36-36-2 (a) provides that annexations accomplished through the method used for the five communities in that case (and for Loch Lomond) – that is, the 60%…”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.