O.C.G.A.

O.C.G.A. § 48-8-89.2 (2019)

Distribution of tax proceeds upon qualified municipality ceasing to be qualified

✓ 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 commissioner determines that a qualified municipality entitled to receive tax proceeds under this article has ceased to be a qualified municipality, he shall thereafter distribute the percentage of the proceeds of the tax to which that qualified municipality was entitled to the county which is conterminous with the special district and to each other qualified municipality within the special district pro rata according to the percentages of the tax to which each other such political subdivision is otherwise entitled; and such distribution formula shall remain in effect until a new certificate is filed and becomes effective as provided in Code Section 48-8-89.

History

Code 1981, § 48-8-89.2, enacted by Ga. L. 1983, p. 1461, § 1.

Notes of Decisions

Cited in 2 cases, 1991–1998 · leading case: City of Roswell v. City of Atlanta, 410 S.E.2d 28 (Ga. 1991).

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City of Roswell v. City of Atlanta, 410 S.E.2d 28 (Ga. 1991). · cites it 2× “1 This rule does not alter the effective dates of distribution formulas under OCGA §§ 48-8-89.2 and 48-8-89.3.”

Jackson v. City of Coll. Park, 496 S.E.2d 777 (Ga. Ct. App. 1998). · cites it 2× “Compare OCGA §§ 48-8-89.2 and 48-8-89.3, which provide that the Commissioner may make specific revisions to an existing certificate when municipalities in the district cease to exist or municipalities omitted from the original certificate seek part of the tax proceeds.”

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.