O.C.G.A.

O.C.G.A. § 48-13-3 (2019)

Prohibition of capitation tax; exception

✓ 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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No county, municipality, or district shall levy or collect any capitation tax whatever, except street tax.

History

Laws 1842, Cobb’s 1851 Digest, p. 1074.; Code 1863, § 739; Code 1868, § 806; Ga. L. 1869, p. 162, § 1; Ga. L. 1870, p. 432, § 1; Code 1873, § 809; Code 1882, § 809; Civil Code 1895, § 775; Civil Code 1910, § 1015; Code 1933, § 92-109; Code 1933,

§ 91A-6002, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1980, p. 10, § 40; Ga. L. 1995, p. 419, § 1.

Annotations

Cross references. Exemption from street tax for members of organized militia, § 38-2-276.

JUDICIAL DECISIONS Taxes upon professions and occupations of skill are not violative of the

law. Burch v. Mayor of Savannah, 42 Ga. 596, 1871 Ga. LEXIS 108 (1871).

RESEARCH REFERENCES Am. Jur. 2d. 71 Am. Jur. 2d, State and Local Taxation, § 106.

C.J.S. 85 C.J.S., Taxation, § 2129 et seq.