TITLE 36
LOCAL GOVERNMENT
Chapter 42 information not found
ARTICLE 3
GRANTS FOR PURCHASE AND CONSTRUCTION OF CAPITAL OUTLAY ITEMS
36-42-17. Assessments under Code Section 36-42-16; priority of liens regarding assessments for downtown development authorities.
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An assessment under Code Section 36-42-16 that relates to any project described in subparagraph (B) of paragraph (6) of Code Section 36-42-3 shall be levied and may be collected when:
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A written contract regarding such assessment is executed by the property owner, the authority, and the project administrator;
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Such contract is administratively acknowledged by the relevant local jurisdiction with the taxing authority; and
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A notice of assessment is recorded in the property records of the relevant local jurisdiction.
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A lien for any assessment under Code Section 36-42-16 that relates to any project under subparagraph (B) of paragraph (6) of Code Section 36-42-3 shall have the same priority as municipal liens under paragraph (4) of subsection (b) and subparagraph (g)(2)(B) of Code Section 48-2-56.
(Code 1981, §36-42-17, enacted by Ga. L. 2015, p. 1329, § 1/SB 4; Ga. L. 2017, p. 753, § 1/HB 428.)
Effective date.
- This Code section became effective July 1, 2015.
The 2017 amendment,
effective July 1, 2017, added subsection (a); and designated the previously existing provisions of this Code section as subsection (b).