O.C.G.A. § 48-5-273 (2019)
Counties to submit tax rate to commissioner
The governing authority of each county shall submit to the commissioner, at the time the county tax digest for the current year is submitted for his approval, the total county millage levy established pursuant to law for the county for the current year. The commissioner shall not consider the approval of any county tax digest unless the tax rate is submitted to him as provided in this Code section.
History
Ga. L. 1972, p. 174, § 3; Code 1933,
§ 91A-1415, enacted by Ga. L. 1978, p. 309, § 2.
Annotations
JUDICIAL DECISIONS Property classification scheme is not unconstitutional. - No language in this statute expressly establishes separate classes of tangible property for the purposes of taxation, in violation of
Ga. Const. 1945, Art. VII, Sec. I, Para. III (see now Ga. Const. 1983, Art. VII, Sec. I, Para. III), and no language reasonably authorizes the construction that such was the legislative intent. Griggs v. Greene,
230 Ga. 257, 197 S.E.2d 116, 1973 Ga. LEXIS 880 (1973), overruled in part as stated in Rice v. Fulton County, 358 Ga. App. 1, 852 S.E.2d 860, 2020 Ga. App. LEXIS 681 (2020). Subclassification of tangible personal property. - Ga. L. 1972, p. 174, § 3 and former Code 1933,
§§ 92-7001 and 92-7002 do not either expressly or impliedly require or authorize the subclassification of tangible property for tax purposes. Herring v. Ferrell, 130 Ga. App. 431, 203 S.E.2d 617, 1973 Ga. App. LEXIS 1341 (1973), aff’d in part and rev’d in part, 233 Ga. 1, 209 S.E.2d 599, 1974 Ga. LEXIS 654 (1974).