O.C.G.A.

O.C.G.A. § 48-13-50.1 (2019)

Creation of special districts

✓ 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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Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution of this state, there are created within this state 159 special districts. One such district shall exist within the geographical boundaries of each county, and the territory of each such district shall include all of the territory within the county except territory located within the boundaries of any municipality which

imposes an excise tax on charges to the public for rooms, lodgings, and accommodations under this article.

History

Code 1981, § 48-13-50.1, enacted by Ga. L. 1989, p. 1, § 1; Ga. L. 1990, p. 1134, § 1.

Annotations

Law reviews. For annual survey of local government law, see 58 Mercer L. Rev. 267 (2006).

JUDICIAL DECISIONS Constitutionality. - O.C.G.A. § 48-13-50.1 does not violate the special district provisions contained in Ga. Const.

1983, Art. IX, Sec. II, Para. VI. Youngblood v. State, 259 Ga. 864, 388 S.E.2d 671, 1990 Ga. LEXIS 53 (1990).

Notes of Decisions

Cited in 2 cases, 1990–2006 · leading case: Youngblood v. State of Ga., 388 S.E.2d 671 (Ga. 1990).

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Youngblood v. State of Ga., 388 S.E.2d 671 (Ga. 1990). · cites it 2× “OCGA § 48-13-50.1. Within such special district, the county was permitted to levy a tax on public accommodations.”

Greene Cnty. Bd. of Commissioners v. Higdon, 626 S.E.2d 541 (Ga. Ct. App. 2006). · cites it 2× “5 See OCGA §48-13-50.1. 6 Ga. Const. of 1983, Art.”

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