TITLE 48
REVENUE AND TAXATION
Section 14. Grants and Special Revenue Disbursements, 48-14-1 through 48-14-4.
ARTICLE 7
TAXATION OF CONSUMER FIREWORKS
48-14-4. Annual grant to counties with 20,000 or more acres of unimproved real estate owned by Department of Natural Resources.
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As used in this Code section, the term "department" means the Department of Natural Resources.
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Each county in which is located 20,000 acres or more of unimproved real property belonging to the state and under the custody or control of the department, in which such state owned property exceeds 10 percent of the taxable real property in the county, and in which such property represents 10 percent or more of the assessed tax digest of the county may receive from the department an annual grant as provided in this Code section.
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For each county eligible to receive a grant pursuant to subsection (b) of this Code section, the department shall calculate the approximate value of public services which the county provides the department each year; provided, however, that such sum shall not exceed the amount the county would charge any other landowner for such services.The department shall request funds in its annual operating budget each year to reimburse all eligible counties for the provision of such services.In the event the amount appropriated in any year is less than the amount requested, each eligible county shall receive a pro rata share based on the estimated value of services provided.
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The department is directed to make an annual calculation of the amount of unimproved state owned real property under its custody or control and determine which counties are eligible for a grant pursuant to subsection (b) of this Code section. The first such determination shall be completed not later than December 31, 1993, and each subsequent determination shall be made not later than December 31 of each year.The department is further directed to calculate the approximate value of public services provided by each eligible county as provided in subsection (c) of this Code section.
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No county shall be authorized to receive a grant of funds pursuant to both this Code section and Code Section 48-14-1.
(Code 1981, §48-14-4, enacted by Ga. L. 1993, p. 1071, § 1.)