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

O.C.G.A. § 48-8-86 (2019)

Adoption of resolution imposing tax by governing authorities of county and municipality; effective dates and applicability; notice to commissioner

✓ 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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If the imposition of the tax provided in Code Section 48-8-82 is approved in a referendum election as provided by Code Section 48-8-85, the governing authority of the county whose geographical boundary is conterminous with that of the special district and the governing authority of each qualified municipality located wholly or partially within the district shall each adopt a resolution during the first 30 days following the certification of the result of the election imposing the tax authorized by Code Section 48-8-82 on behalf of the county and each qualified municipality located wholly or partially within the special district. The resolution shall be effective on the first day of the next succeeding calendar quarter which begins more than 80 days after the adoption of the resolution. With respect to services which are regularly billed on a monthly basis, however, the resolution shall become effective with the first regular billing period coinciding with or following the otherwise effective date of the resolution. A certified copy of the resolution shall be forwarded to the commissioner so that it will be received within five days after its adoption.

History

Ga. L. 1975, p. 984, § 2; Ga. L. 1976, p. 1019, § 1; Code 1933, § 91A-4604, en-

acted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 446, § 1; Code 1933, § 91A-4606, enacted by Ga. L. 1979, p. 446, § 2.

Annotations

OPINIONS OF THE ATTORNEY GENERAL Approval date referred to in Ga. L. 1975, p. 984 is the date the resolution

approving the tax is adopted. 1977 Op. Att’y Gen. No. U77-59.

RESEARCH REFERENCES C.J.S. 64A C.J.S., Municipal Corporations, §§ 2281 et seq., 2398 et seq.

Notes of Decisions
Cited in 1 case, 2002–2002 · leading case: Wells v. City of Baldwin, 565 S.E.2d 439 (Ga. 2002).
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Wells v. City of Baldwin, 565 S.E.2d 439 (Ga. 2002). · cites it 2× “See OCGA § 48-8-86. The City of Baldwin uniformly assessed the property values and tax liability of its Banks and Habersham County residents; computed the millage rate for ad valorem taxation of tangible property within the City limits; and then, after ascertaining the revenues…”
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.