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

O.C.G.A. § 36-88-10 (2019)

Time limitations

✓ O.C.G.A. (archive.org 2024 item): print volumes of 2004-2024, per-volume vintage; older volumes partly replaced by 2019 Release 73 text; no 2025 or 2026 Acts
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.
Find cases: SyfertCases citing this section GA-LEGlegis.ga.gov (official) JustiaJustia CornellLII Search CasesGoogle Scholar

An area designated as an enterprise zone shall remain in existence for ten years from the first day of the calendar year immediately following its designation as an enterprise zone; provided, however, that an area designated as an enterprise zone under subsection (g) of Code Section 36-88-6 shall remain in existence for 30 years from such day or until the redevelopment project required in subparagraph (g)(1)(B) of Code Section 36-88-6 is complete and any revenue bonds issued under paragraph (4) of subsection (g) of Code Section 36-88-6 are retired, whichever first occurs. Municipal and county governments may enter into agreements with qualifying business or service enterprises in designated enterprise zones to provide for modification or termination of the tax and fee exemptions and abatements. Property tax incentives available to a qualified business or service enterprise in an enterprise zone shall remain in effect for the full ten-year period established by Code Section 36-88-8, regardless of the termination of the designation of the enterprise zone.

History

Code 1981, § 36-88-10, enacted by Ga. L. 1997, p. 1481, § 1; Ga. L. 2017, p. 52, § 5/HB 342.

The 2017 amendment, effective July 1, 2017, added the proviso at the end of the first sentence.

CHAPTER 89 HOMEOWNER TAX RELIEF GRANTS Sec.

Definitions. Appropriation; purpose. Appropriation to specify amount and eligible assessed value; procedures. Procedure for allotment; conditions of grant; taxpayer notice.

Annotations

The 2017 amendment, effective July 1, 2017, added the proviso at the end of the first sentence.

- - - - - - - - - -

CHAPTER 89 HOMEOWNER TAX RELIEF GRANTS

Sec.

36-89-1. Definitions.

36-89-2. Appropriation; purpose.

36-89-3. Appropriation to specify amount and eligible assessed value; procedures.

36-89-4. Procedure for allotment; conditions of grant; taxpayer notice.

36-89-5. Administration; rules and regulations; excess funds.

36-89-6. Recovery of erroneous or illegal credit.

Code Commission notes. - Ga. L. 2000, p. 486, § 1 enacted a Chapter 89 of Title 36, consisting of Code Section 36-89-1. Pursuant to Code Section 28-9-5, in 2000, that Code section was redesignated as Code Section 36-80-20.

Editor's notes. - Ga. L. 1999, p. 273, § 1 enacted this chapter; however, Ga. L. 1999, p. 1267, § 1 also enacted a chapter originally designated as this chapter which was redesignated as Chapter 90 of Title 36.

Law reviews. - For note on 1999 enactment of this chapter, see 16 Ga. St. U. L. Rev. 177 (1999).