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2018 Georgia Code 48-8-101 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-8-101 Case Law from Google Scholar Amendments to OCGA 48-8-101

TITLE 48 REVENUE AND TAXATION

Section 8. Sales and Use Taxes, 48-8-1 through 48-8-278.

ARTICLE 2A HOMESTEAD OPTION SALES AND USE TAX (HOST)

48-8-101. Definitions.

As used in this part, the term:

  1. "Ad valorem taxes for county purposes" means any and all ad valorem taxes for county maintenance and operation purposes levied by, for, or on behalf of the county, excluding taxes to retire general obligation bonded indebtedness of the county.
  2. "Existing municipality" means a municipality created prior to January 1, 2007, lying wholly within or partially within a county.
  3. "Homestead" means homestead as defined and qualified in Code Section 48-5-40, with the additional qualification that it shall include only the primary residence and not more than five contiguous acres of land immediately surrounding such residence.
  4. "Qualified municipality" means a municipality created on or after January 1, 2007, lying wholly within or partially within a county.

(Code 1981, §48-8-101, enacted by Ga. L. 1995, p. 655, § 1; Ga. L. 1997, p. 1, § 1; Ga. L. 2007, p. 598, § 1/HB 264; Ga. L. 2015, p. 217, § 2/HB 215.)

The 2015 amendment, effective May 4, 2015, substituted "part" for "article" in the introductory paragraph of this Code section.

RESEARCH REFERENCES

Am. Jur. 2d.

- 71 Am. Jur. 2d, State and Local Taxation, § 18.

Cases Citing O.C.G.A. § 48-8-101

Total Results: 2  |  Sort by: Relevance  |  Newest First

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City of Decatur v. DeKalb Cnty., 713 S.E.2d 846 (Ga. 2011).

Cited 10 times | Published | Supreme Court of Georgia | Jul 5, 2011 | 289 Ga. 612, 2011 Fulton County D. Rep. 2057

...48-8-104, has been amended several times, including an amendment allowing distribution of HOST revenue to a "qualified municipality," i.e., "a municipality created on or after January 1, 2007, lying wholly within or partially within a county." OCGA § 48-8-101(4)....
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DeKalb Cnty. v. Perdue, 692 S.E.2d 331 (Ga. 2010).

Cited 4 times | Published | Supreme Court of Georgia | Mar 22, 2010 | 286 Ga. 793, 2010 Fulton County D. Rep. 870

...municipalities such that the residents of a new incorporated municipality will continue to receive a benefit from that tax substantially equal to the benefit they would have received if the area covered by the municipality had not incorporated. OCGA § 48-8-101.1/H.B....
...264 is not unconstitutional or illegal for any of the reasons set forth by appellant. Judgment affirmed. All the Justices concur. NOTES [1] A "qualified municipality" is a municipality "created on or after January 1, 2007, lying wholly within or partially within a county." OCGA § 48-8-101(4)....