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2018 Georgia Code 48-8-91 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-8-91 Case Law from Google Scholar Amendments to OCGA 48-8-91

TITLE 48 REVENUE AND TAXATION

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

ARTICLE 2 JOINT COUNTY AND MUNICIPAL SALES AND USE TAX (LOST)

48-8-91. Condition precedent to authority to impose tax following first year of imposition; annual adjustment of millage rate for ad valorem taxation of tangible personal property; formula; information required on tax bills; effect on tax bills when millage rate is zero.

  1. As a condition precedent for authority to levy the tax or to collect any proceeds from the tax authorized by this article for the year following the initial year in which it is levied and for all subsequent years, the county whose geographical boundary is conterminous with that of the special district and each qualified municipality therein receiving any proceeds of the tax shall adjust annually the millage rate for ad valorem taxation of tangible property within such political subdivisions as provided in this subsection. The governing authority of each such political subdivision shall compute the millage rate necessary to produce revenue from taxation of tangible property in its respective political subdivision which, when combined with other revenues reasonably expected to be received by the political subdivision during the year other than revenues derived from the tax imposed pursuant to this article, would provide revenues sufficient to defray the expenses of the political subdivision for the year. The millage rate so ascertained shall then be reduced by a millage rate which, if levied against the tangible property within the political subdivision, would produce an amount equal to the distribution of the proceeds of the tax imposed by this article which were received by the political subdivision during the preceding year. The tax bill of each ad valorem taxpayer in the political subdivision shall show in a prominent manner the millage rate first ascertained as provided in this subsection and shall show such millage rate reduced by the millage rate required to raise an amount of revenue equal to the distribution of the proceeds of the tax imposed by this article during the previous year. The remainder shall be the millage rate upon which each taxpayer's bill shall be based. The tax authority of each such political subdivision shall cause to be shown in a prominent manner on the tax bill of each ad valorem taxpayer the dollar amount of reduction of ad valorem property taxes which the taxpayer has received as a result of the political subdivision's sharing in the proceeds of the tax authorized to be imposed by this article; provided, however, that the dollar amount of reduction of ad valorem property taxes shall not be calculated or shown on those forms used for the registration and taxation of motor vehicles or trailers.
  2. This Code section shall not be construed to require a county or municipality to prepare and mail ad valorem property tax bills when the ad valorem property tax millage rate in the county or municipality has been reduced to zero as a result of the receipt of proceeds from the tax levied pursuant to this article.

(Ga. L. 1975, p. 984, § 2; Ga. L. 1976, p. 1019, §§ 10, 11; Ga. L. 1977, p. 1008, § 1; Code 1933, §§ 91A-4611, 91A-4612, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1978, p. 1429, §§ 2, 3; Ga. L. 1978, p. 1460, §§ 2, 3; Ga. L. 1978, p. 1695, § 1; Ga. L. 1979, p. 5, §§ 99, 100; Ga. L. 1979, p. 446, § 1; Code 1933, § 91A-4610, enacted by Ga. L. 1979, p. 446, § 2.)

JUDICIAL DECISIONS

Ad valorem tax reduction created by the local option sales tax is applicable to "tangible property within the political subdivision" (i.e., the county), not just to property within a special service tax district, consisting of the unincorporated area of the county in which a special service district tax is levied on property therein. Nielubowicz v. Chatham County, 252 Ga. 330, 312 S.E.2d 802 (1984).

Roll back of millage rate for county residents unauthorized.

- City ordinance violated the Joint County and Municipal Sales and Use Tax Act, O.C.G.A. § 48-8-66 et seq., by authorizing the city to use the city's pro rata share of revenue generated by another county's local option sales tax (LOST) to roll back the millage rate for county residents. Wells v. City of Baldwin, 275 Ga. 228, 565 S.E.2d 439 (2002).

OPINIONS OF THE ATTORNEY GENERAL

Distribution of intangible tax receipts should not account for millage rate adjustments.

- Intangible tax receipts should be distributed among the various local taxing jurisdictions and the state in proportion to their tangible property millage rates, without taking into account adjustments made pursuant to Ga. L. 1975, p. 984. 1977 Op. Att'y Gen. No. 77-80.

Legislative intent as to adjustment of millage rates on tangible property.

- Requirement that tangible property millage rates be adjusted makes clear the intent of the General Assembly that imposition of a local sales and use tax result initially in property tax relief, rather than in an automatic expansion of funds for local governmental services. This requirement also makes it clear that the General Assembly intended that a local taxing jurisdiction receive the same total revenue, irrespective of whether or not part of the total is generated by a local sales and use tax. 1977 Op. Att'y Gen. No. 77-80.

RESEARCH REFERENCES

C.J.S.

- 64A C.J.S., Municipal Corporations, § 2283 et seq.

Cases Citing O.C.G.A. § 48-8-91

Total Results: 3  |  Sort by: Relevance  |  Newest First

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City of Roswell v. City of Atlanta, 410 S.E.2d 28 (Ga. 1991).

Cited 38 times | Published | Supreme Court of Georgia | Nov 1, 1991 | 261 Ga. 657

...185, 317 S.E.2d 816, cert. denied, 469 U.S. 1018, 105 S.Ct. 433, 83 L.Ed.2d 360 (1984). All words, except words of art, shall be given their ordinary significance. OCGA § 1-3-1(b). The Joint County and Municipal Sales and Use Tax Act, OCGA §§ 48-8-80 to 48-8-91, specifies the date that the commissioner shall implement a certificate on the distribution of tax proceeds....
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Nielubowicz v. Chatham Cnty., 312 S.E.2d 802 (Ga. 1984).

Cited 3 times | Published | Supreme Court of Georgia | Mar 7, 1984 | 252 Ga. 330

...2, Par. 3 (Code Ann. § 2-4903), supra) by provisions other than the constitutional provision cited, we find that the General Assembly has expressly provided how the local option sales tax shall be applied to taxes (as opposed to expenditures). OCGA § 48-8-91 (a) (Code Ann....
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Wells v. City of Baldwin, 275 Ga. 228 (Ga. 2002).

Published | Supreme Court of Georgia | May 13, 2002 | 565 S.E.2d 439, 2002 Fulton County D. Rep. 1400

...of their county of residence. Harriett Wells and other Baldwin in Banks homeowners, confronted with an ad valorem property tax liability for the first time in nearly two decades, filed suit challenging the ordinance. The trial court, construing OCGA § 48-8-91, upheld the constitutionality of the City’s ordinance and the Baldwin in Banks homeowners appeal. We reverse the trial court because the plain language of the Joint County and Municipal Sales and Use Tax Act (the Act), OCGA § 48-8-66 et seq., limits the application of the rollback provision in OCGA § 48-8-91 to those residents of the special district where the tax is imposed and this construction of the Act, which is consistent with the special district clause, Art....
...l subdivision which . . . would provide revenues sufficient to defray the expenses of the political subdivision for the year. The millage rate so ascertained shall then be reduced by a millage rate [according to the calculation in the statute]. OCGA § 48-8-91 (a). Language throughout the Act reflects the Legislature’s understanding that there are municipalities which are located only “partially” within special districts in the State....
...Art. VII, Sec. I, Par. Ill (a). While the uniformity clause may be violated by improper discrimination in the imposition of taxes, Decatur Tax Payers League v. Adams, 236 Ga. 871, 874 (226 SE2d 69) (1976), that is not the situation here. Under OCGA § 48-8-91 (a), the City must uniformly compute the millage rate applicable to all residents necessary to produce revenue sufficient to defray its annual expenses....
...unincorporated areas of the special district and found that it was applicable to all tangible property within the special district. In Martin, this Court held unconstitutional a “differential rollback” provision in a predecessor statute to OCGA § 48-8-91 because it authorized a county to distinguish between residents based upon whether they resided in incorporated or unincorporated areas of the same county....