O.C.G.A.
O.C.G.A.

O.C.G.A. § 48-8-101 (2019)

Definitions

✓ 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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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.

History

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.

Annotations

RESEARCH REFERENCES Am. Jur. 2d. 71 Am. Jur. 2d, State and Local Taxation, § 123.

Notes of Decisions
Cited in 3 cases, 2007–2011 · leading case: City of Decatur v. DeKalb Cnty., 713 S.E.2d 846 (Ga. 2011).
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City of Decatur v. DeKalb Cnty., 713 S.E.2d 846 (Ga. 2011). · cites it 2× “” OCGA § 48-8-101 (4). In DeKalb *614 County v.”
DeKalb Cnty. v. City of Decatur, 651 S.E.2d 774 (Ga. Ct. App. 2007). · cites it 4× “” OCGA§ 48-8-101 (4). Significantly, however, the amended statute further provides: In the event an existing municipality that has entered into an intergovernmental agreement with a county at any time before January 1, 2007, to receive capital outlay proceeds of the homestead…”
DeKalb Cnty. v. Perdue, 692 S.E.2d 331 (Ga. 2010). · cites it 2× “” OCGA § 48-8-101 (4). 2 Nothing in OCGA § 48-8-102 (a), creating special tax districts pursuant to Art.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.