CopyCited 17 times | Published | Supreme Court of Georgia | Jun 5, 2017 | 801 S.E.2d 1
...ss there is a constitutional or general statutory provision governing the matter. See City of Atlanta v. East Point Amusement Co.,
222 Ga. 774, 776 (152 SE2d 374) (1966). In this case, there is a pertinent statutory provision altering the rule. OCGA §
36-36-2 (a) sets the effective date of annexations done “other than by local Act.”10 The statute provides special effective dates for purposes of ad valorem taxes and independent school systems, but it *373says that “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 [which provide the three methods for municipal annexations], whichever is applicable, have been met.” 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.” Instead, Atlanta argues that we should look at when the annexations “occurred,” and contends that the annexations “occurred” as soon as the Mayor signed each ordinance in June. In support of this argument, Atlanta asserts that OCGA §
36-36-2 (a) indicates that an annexation “occurs” before it becomes “effective” because the statute says that for ad valorem tax purposes, the act “shall become effective ......
...on December 31 of the year during which such annexation occurred.” We need not decide what “occurred” means regarding the effective date of the tax aspects of the annexation ordinances, however, because it is clear that no portion of the ordinances had any legal import before July 1. See OCGA §
36-36-2 (a)....
...f South Fulton were invalid, we similarly, and fortunately, need not grapple with the legal and practical consequences of “uncreating” a city that has already elected and installed officials and begun to provide services to its residents.
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 annexation occur...
...ting to municipalities the authority to annex adjoining land under three alternative methods: (1) the “100% method,” by which a municipality may annex adjoining land upon application by all the owners of the land, with certain exceptions, OCGA §§
36-36-20 to
36-36-23; (2) the “60% method,” by which a municipality may annex adjoining land upon application by a minimum of 60% of adjoining landowners, OCGA §§
36-36-30 to
36-36-40; and (3) the “Resolution and Referendum method,” by which a municipa...
CopyCited 9 times | Published | Supreme Court of Georgia | Sep 4, 1986 | 256 Ga. 281
...Teal also joined with others as petitioners to have Mount Zion annex the subject property into its city limits. 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....
