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O.C.G.A. § 48-5-351 — Power to levy and collect taxes to pay benefits under teacher retirement systems | Georgia Code

O.C.G.A. § 48-5-351 (2018) Copy Cite Official Site Syfertize CourtListener Scholar Amendments

TITLE 48 REVENUE AND TAXATION

Section 5. Ad Valorem Taxation of Property, 48-5-1 through 48-5-607.

ARTICLE 6 MUNICIPAL TAXATION

48-5-351. Power to levy and collect taxes to pay benefits under teacher retirement systems.

Each municipality may levy and collect taxes for the purpose of paying pensions and other benefits and costs under a teacher retirement system or systems.

(Ga. L. 1946, p. 24, § 1; Code 1933, § 91A-1506, enacted by Ga. L. 1978, p. 309, § 2.)

Cross references.

- Teachers Retirement System of Georgia, T. 47, C. 3.

RESEARCH REFERENCES

Am. Jur. 2d.

- 71 Am. Jur. 2d, State and Local Taxation, §§ 35, 43.

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This Georgia Code resource is curated by Georgia Bar member Graham W. Syfert, a personal injury and workers' compensation attorney admitted in Georgia (State Bar of Georgia No. 881027, since 2006) and Florida. For legal consultation, call 904-383-7448.