O.C.G.A.

O.C.G.A. § 36-64-10 (2019)

Levy and collection of recreation tax

✓ 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 governing body of any municipality or county or school district adopting the provisions of this chapter at an election shall thereafter annually levy and collect a tax sufficient to provide for an adequate recreation program for the area specified, of not less than the minimum nor more than the maximum amount set out in the petition for the election, which tax shall be designated as the ‘‘recreation tax’’ and shall be levied and collected in the same manner as the general tax of the municipality, county, or school district.

History

Ga. L. 1923, p. 106, § 10; Code 1933, § 69-610; Ga. L. 1946, p. 152, § 10.

Annotations

RESEARCH REFERENCES Am. Jur. 2d. - 56 Am. Jur. 2d, Municipal Corporations, Counties, and Other Political Subdivisions, § 514. 59 Am. Jur. 2d, Parks, Squares, and Playgrounds, §§ 5, 6. 70C Am. Jur. 2d, Special or Local

Assessments, §§ 25, 34. 71 Am. Jur. 2d, State and Local Taxation, §§ 47, 53. C.J.S. - 64A C.J.S., Municipal Corporations, §§ 2233 et seq., 2276, 2277, 2495.