O.C.G.A.

O.C.G.A. § 36-36-38 (2019)

Filing of identification of annexed property with county and Department of Community Affairs; applicability of municipal ad valorem taxes to annexed territory; effect of annexation

✓ 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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(a) When an application pursuant to Code Section 36-36-32 is acted upon by the municipal authorities and the land, by ordinance, is annexed to the municipal corporation, an identification of the annexed property shall be filed with the Department of Community Affairs and with the county in which the property is located in accordance with Code Section 36-36-3.

(b) Municipal ad valorem taxes shall not apply to property within the annexed territory until January 1 of the following year.

(c) When so annexed, such lands shall constitute a part of the lands within the corporate limits of the municipal corporation as completely and fully as if the limits had been marked and defined by local Act of the General Assembly.

History

Ga. L. 1966, p. 409, § 7; Code 1981, § 36-36-28; Code 1981, § 36-36-38, as redesignated by Ga. L.

1992, p. 2592, § 3; Ga. L. 2000, p. 164, § 9.

Annotations

JUDICIAL DECISIONS Cited in City Council v. Richmond County, 259 Ga. 161, 377 S.E.2d 851 (1989). RESEARCH REFERENCES C.J.S. - 62 C.J.S., Municipal Corporations, §§ 85 et seq., 104 et seq.