O.C.G.A.

O.C.G.A. § 48-8-81 (2019)

Creation of special districts

✓ 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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Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution of this state, there are created within this state 159 special districts. The geographical boundary of each county shall correspond with and shall be conterminous with the geographical boundary of one of the 159 special districts.

History

Ga. L. 1975, p. 984, § 2; Ga. L. 1976, p. 1019, § 9; Code 1933, § 91A-4610, enacted by Ga. L. 1978, p. 309, § 2; Ga. L.

1978, p. 1429, § 1; Ga. L. 1979, p. 5, § 98; Ga. L. 1979, p. 446, § 1; Code 1933, § 91A-4601, enacted by Ga. L. 1979, p. 446, § 2; Ga. L. 1983, p. 3, § 64.

Annotations

JUDICIAL DECISIONS Special district created by the Local Option Sales Tax Act, O.C.G.A. § 48-8-80 et seq., is the entire county.

Nielubowicz v. Chatham County, 252 Ga. 330, 312 S.E.2d 802, 1984 Ga. LEXIS 677 (1984).

Notes of Decisions

Cited in 2 cases, 1984–2002 · leading case: Nielubowicz v. Chatham Cnty., 312 S.E.2d 802 (Ga. 1984).

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Nielubowicz v. Chatham Cnty., 312 S.E.2d 802 (Ga. 1984). · cites it 4× “§ 91A-4609)) and to the governing authorities of the county whose geographic boundary is coterminous with the special district (see OCGA § 48-8-81 (Code Ann. § 91A-4601)) “for the purpose of assisting such political subdivisions in funding all or any portion of those services .”

Wells v. City of Baldwin, 565 S.E.2d 439 (Ga. 2002). · cites it 4× “Const, of 1983; see also OCGA § 48-8-81. Both Banks County and the City of Baldwin, as a qualified municipality located partially within the special district, passed resolutions providing for the tax.”

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