O.C.G.A.
O.C.G.A.

O.C.G.A. § 36-80-2 (2019)

Power to issue notes, certificates, and other evidence of indebtedness in anticipation of taxes

✓ 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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Counties, municipalities, county boards of education, and other political subdivisions of the state which are authorized to levy taxes shall have the power and authority, within the limitations prescribed by Article IX, Section V, Paragraph V of the Constitution of Georgia, to issue notes, certificates, or other evidence of indebtedness in anticipation of the collection of taxes levied or to be levied during the calendar year.

History

Ga. L. 1963, p. 450, § 1; Ga. L. 1983, p. 3, § 57.

Annotations

JUDICIAL DECISIONS Cited in Colonial Oil Co. v. United States Guarantee Co., 56 F. Supp. 545 (S.D. Ga. 1944); Robinson Explosives, Inc. v. Dalon Contracting Co., 132 Ga. App. 849, 209 S.E.2d 264 (1974); Dougherty

County v. White, 439 U.S. 32, 99 S. Ct. 368, 58 L. Ed. 2d 269 (1978); City of Bremen v. Regions Bank, 274 Ga. 733, 559 S.E.2d 440 (2002).

OPINIONS OF THE ATTORNEY GENERAL Borrowing for construction projects. - When allotted funds from the State Board of Education for school construction result in construction projects of less than $200,000.00, the Georgia Education Authority (Schools) does not directly supervise construction but requires the local school system to construct the proj-

ect itself and then be reimbursed by the authority. This procedure often makes it necessary for the local school system to borrow a substantial part of the construction costs for a period of nine months to a year, and such borrowing is within the legal power of local school systems. 1968 Op. Att’y Gen. No. 68-18.

RESEARCH REFERENCES ALR. - Power of legislature to add to or make more onerous the conditions or limitations prescribed by Constitution

upon incurring public debts, 106 A.L.R. 231.

Notes of Decisions
Cited in 2 cases, 2002–2014 · leading case: City of Bremen v. Regions Bank, 559 S.E.2d 440 (Ga. 2002).
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City of Bremen v. Regions Bank, 559 S.E.2d 440 (Ga. 2002). · cites it 4× “The Haney ruling, however, does not address whether the City was authorized under the Georgia Constitution’s Temporary Lending Clause and OCGA § 36-80-2 to borrow money for expenses and to execute a tax anticipation note as security for that loan.”
Zaneta (Joi) Rainey Lightfoot v. Henry Cnty. Sch. Dist., 771 F.3d 764 (11th Cir. 2014). “Similarly, the Code’s title on “Local Government” provides that “[e]ounties, municipalities, county boards of education, and other political subdivisions of the state .”
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.