TITLE 48 REVENUE AND TAXATION

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

ARTICLE 3 COUNTY SALES AND USE TAXES

48-8-144. Local charter schools and state chartered special schools as capital outlay project.

1. As used in this Code section, the term:
   1. "Local charter school" means a local charter school as defined in paragraph (7) of Code Section 20-2-2062.
   2. "State chartered special school" means a state chartered special school as defined in paragraph (16) of Code Section 20-2-2062 and with respect to which the referendum required under Article VIII, Section V, Paragraph VII of the Constitution has been conducted and approved.
2. A county or independent board of education shall be authorized to include local charter schools, state chartered special schools, or both as capital outlay projects in projects specified in the ballot language for a proposed tax under Article VIII, Section VI, Paragraph IV of the Constitution and this part.

(Code 1981, §48-8-144, enacted by Ga. L. 2008, p. 167, § 1/HB 1065.)