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Ga. Const. art. IX, § IV, ¶ III — Purposes of taxation; allocation of taxes | Georgia Constitution

CONSTITUTION OF THE STATE OF GEORGIA

ARTICLE IX. COUNTIES AND MUNICIPAL CORPORATIONS

Paragraph III. Purposes of taxation; allocation of taxes.

No levy need state the particular purposes for which the same was made nor shall any taxes collected be allocated for any particular purpose, unless otherwise provided by this Constitution or by law.

1976 Constitution.

- Art. IX, Sec. V, Paras. I, II.

JUDICIAL DECISIONS

General Assembly must have express constitutional authorization for allowing a county to impose a tax for a particular purpose. City Council v. Mangelly, 243 Ga. 358, 254 S.E.2d 315 (1979). But see Board of Comm'rs v. Cooper, 245 Ga. 251, 264 S.E.2d 193 (1980) (see Ga. Const. 1983, Art. IX, Sec. IV, Para. III).

Allocation of county revenue for expenditure in a particular area of the county is not allocation for "any particular purpose" within the meaning of this paragraph. Richmond County Bus. Ass'n v. Richmond County, 232 Ga. 462, 207 S.E.2d 450 (1974) (see Ga. Const. 1983, Art. IX, Sec. IV, Para. III).

Additional charge for building permits prohibited.

- This provision does not give a county authority to impose a tax or charge in addition to all charges currently imposed for building permits where those funds are allocated directly to the board of education. DeKalb County v. Brown Bldrs. Co., 227 Ga. 777, 183 S.E.2d 367 (1971) (see Ga. Const. 1983, Art. IX, Sec. IV, Para. III).

Using tax funds to improve private corporate property prohibited.

- Expenditure of tax funds to build or improve facilities upon the property of a private corporation is not among the enumerated powers of this paragraph. Nelson v. Wainwright, 224 Ga. 693, 164 S.E.2d 147 (1968) (see Ga. Const. 1983, Art. IX, Sec. IV, Para. III).