Revenue Certificate Law and Constitution part of every municipality's charter.

- When the Revenue Certificate Law of 1937, the Revenue Bond Law, Ga. L. 1937, p. 761 (see now O.C.G.A. Art. 3, Ch. 82, T. 36), and the Constitution of 1945 were adopted, provisions of each as to revenue certificates became a part of the charter of every municipality of this state. Lipscomb v. Cumming, 211 Ga. 55, 84 S.E.2d 3 (1954); Carter v. State, 93 Ga. App. 12, 90 S.E.2d 672 (1955).

Art. 3, Ch. 82, T. 36. - Any Acts of General Assembly tending to restrict power of a municipality to exercise rights granted under the Revenue Bond Law, Ga. L. 1937, p. 761 (see now O.C.G.A. Art. 3, Ch. 82, T. 36), are inoperative. Carter v. State, 93 Ga. App. 12, 90 S.E.2d 672 (1955).

This paragraph authorizes grant of broad powers to municipalities as are contained in the Revenue Bond Law, Ga. L. 1937, p. 761 (see now O.C.G.A. Art. 3, Ch. 82, T. 36), and by that courts are bound and have nothing to do with the reasonableness, wisdom, policy, or expediency of the law. Lipscomb v. Cumming, 211 Ga. 55, 84 S.E.2d 3 (1954) (see Ga. Const. 1983, Art. IX, Sec. VI, Para. I).

Electric utilities can be regulated.

- But neither alone, nor construed in conjunction with Ga. Const. 1976, Art. III, Sec. VIII, Para. IX (see Ga. Const. 1983, Art. III, Sec. VI, Para. V), does this provision prohibit General Assembly from regulating municipally owned or operated electric utilities. City of Calhoun v. North Ga. Elec. Membership Corp., 233 Ga. 759, 213 S.E.2d 596 (1975) (see Ga. Const. 1983, Art. IX, Sec. VI, Para. I).

Local amendments.

- A local amendment to Art. VII, Sec. IV, Para. II of the 1945 Georgia Constitution, authorizing a county to levy a tax for water and sewerage purposes, was valid despite any conflict with the general bond provision. Copeland v. State, 268 Ga. 375, 490 S.E.2d 68 (1997).

Local legislation no hindrance to municipality proceeding under Art. 3, Ch. 82, T. 36, and Constitution.

- The General Assembly intended that every municipality in the state should have exactly the same power to do all of the acts authorized by the Revenue Bond Law, Ga. L. 1937, p. 761 (see now O.C.G.A. Art. 3, Ch. 82, T. 36), as adopted by this paragraph, and the constitutional provisions being a part of the charter of a municipality it necessarily follows that it has authority to proceed thereunder regardless of other and alternate, or even contradictory, plans which might have been contained in local legislation. Carter v. State, 93 Ga. App. 12, 90 S.E.2d 672 (1955) (see Ga. Const. 1983, Art. IX, Sec. VI, Para. I).

Municipality not liable for indebtedness.

- Liability against a municipality arising out of and by virtue of any contract made by such municipality with an engineering company, entered into pursuant to Ga. Const. 1976, Art. IX, Sec. VIII, Para. I (see Ga. Const. 1983, Art. IX, Sec. VI, Para. I) and the Revenue Bond Law, Ga. L. 1937, p. 761 (see now O.C.G.A. Art. 3, Ch. 82, T. 36), is not an indebtedness of the municipality which can be paid and satisfied out of the general tax fund or other general funds of said municipality. City of Royston v. Littrell Eng'g Co., 87 Ga. App. 903, 75 S.E.2d 678 (1953).

This paragraph enumerates projects or facilities which may be financed with funds derived from issuance and sale of revenue bonds. Smith v. Hayes, 217 Ga. 94, 121 S.E.2d 113 (1961) (see Ga. Const. 1983, Art. IX, Sec. VI, Para. I).

Combining sewer and water systems.

- This paragraph confers upon municipalities express constitutional authority to combine sewer and waterworks systems for purpose of operating the two as one. Reed v. City of Smyrna, 201 Ga. 228, 39 S.E.2d 668 (1946) (see Ga. Const. 1983, Art. IX, Sec. VI, Para. I).

Petition which sought to enjoin city from constructing a water line and furnishing water to customers because they were located outside the corporate limits of the city failed to state a cause of action. Lipscomb v. Cumming, 211 Ga. 55, 84 S.E.2d 3 (1954).

Disproportionate rates between resident and nonresident users not violative of federal and state Constitutions equal protection clause.

- Where the city has the right under its charter to furnish water to resident and nonresident users, and to classify rates for such service, an ordinance, increasing rates and fixing rates for nonresident users higher than for resident users, is not violative of the due process and equal protection clauses of the federal and state Constitutions. Messenheimer v. Windt, 211 Ga. 575, 87 S.E.2d 402 (1955).

Nonresident users of city supplied water without standing.

- Nonresident users of water supplied by a city are not in a position to challenge the validity of amendments to the charter of the city and an amendment to the Constitution of Georgia, authorizing the city to appropriate its surplus water funds to the support of its municipal hospital. Messenheimer v. Windt, 211 Ga. 575, 87 S.E.2d 402 (1955).

Procedure to extend existing system of municipal improvements.

- Under the Revenue Bond Law, Ga. L. 1937, p. 761 (see now O.C.G.A. Art. 3, Ch. 82, T. 36), and the constitutional sanction of this paragraph, revenue anticipation certificates may be issued by a municipality to extend an existing system of municipal improvements by pledging the entire revenue of the whole system to the payment thereof, subject to rights of holders of prior issues, without prorating the values of the existing and the new facilities and pledging only the revenue of such new facilities according to their proportion to the total value. Carter v. State, 93 Ga. App. 12, 90 S.E.2d 672 (1955) (see Ga. Const. 1983, Art. IX, Sec. VI, Para. I).

Revenue anticipation certificates validly issued.

- Where it appeared that revenue anticipation certificates were to be issued by the town for improvement of water works under the authority and in accordance with the method prescribed by the Constitution and the laws incorporated therein by reference thereto, the proposed issuance of revenue anticipation certificates, the proceeding for validation, and judgment of validation were not contrary to any of the provisions of the Constitution cited in the intervention. Thigpen v. Town of Davisboro, 81 Ga. App. 610, 59 S.E.2d 522 (1950).

This paragraph applies to counties, municipalities, or other political subdivisions of the state, and not to the state or state authorities. Daughtrey v. State, 226 Ga. 758, 177 S.E.2d 670 (1970) (see Ga. Const. 1983, Art. IX, Sec. VI, Para. I).

State authorities, lawfully created, are not subject to restrictions of Ga. Const. 1976, Art. IX, Sec. VII, Para. I (see Ga. Const. 1983, Art. IX, Sec. V, Para. I), and this paragraph. Thompson v. Municipal Elec. Auth., 238 Ga. 19, 231 S.E.2d 720 (1976) (see Ga. Const. 1983, Art. IX, Sec. VI, Para. I).

Application of paragraph's limitation for purposes for issuance revenue certificates.

- This paragraph limiting the purposes for which revenue certificates may be issued to those specifically authorized by the Revenue Bond Law, Ga. L. 1937, p. 761 (see now O.C.G.A. Art. 3, Ch. 82, T. 36), applies only to counties, municipalities, or other political subdivisions of the state, and not to the state or state authority such as here involved, or the state school building (now Georgia Education Authority (Schools)), bridge building (now Georgia Highway Authority), toll bridge (now State Tollway Authority), rural roads (Georgia Highway Authority), or hospital authorities. Sigman v. Brunswick Port Auth., 214 Ga. 332, 104 S.E.2d 467 (1958) (see Ga. Const. 1983, Art. IX, Sec. VI, Para. I).

Effect of Ga. L. 1939, pp. 362 and 365 on municipalities use of revenue from existing and improved facilities.

- Georgia Laws 1939, pp. 362 and 365 set up a method whereby revenues from existing facilities could be eliminated, but instead of the provisions of Ga. L. 1939 being mandatory, it provided that it shall not be construed to restrict or limit the powers granted in paragraph (a)(5) of Ga. L. 1939, p. 362, § 2 (see now O.C.G.A. § 36-82-62). It is clear from this that if a municipality desires, it may still pledge the entire revenue of existing facilities, along with the revenues from improvements made thereon with funds secured by the issuance of revenue anticipation certificates, to the payment of these certificates and the interest thereon, or it may value the existing facilities, and by following the formula provided in Ga. L. 1939 eliminate from the revenue pledged for payment of the certificates that revenue derived from existing facilities on which improvements, etc., were made; and by express terms of this paragraph, the acts of a municipality under the above provisions of law are authorized and contravene no provisions of the Constitution. Dade County v. State, 77 Ga. App. 139, 48 S.E.2d 144 (1948) (see Ga. Const. 1983, Art. IX, Sec. VI, Para. I).

County not authorized to issue revenue certificates for acquisition or construction of general storage warehouses.

- Under the restrictive provisions of this paragraph in the Constitution of 1945, that governmental subdivisions of the state shall issue revenue anticipation certificates only to provide funds for such facilities and undertakings as are "specifically authorized and enumerated" by the Acts of the General Assembly there referred to, a county is not authorized to issue such revenue certificates for the acquisition or construction and equipping of warehouses to be used in the conduct of a general storage warehouse business, which is ordinarily carried on by private enterprise, such an undertaking not being properly included within the definition of the word "terminal" as used in the Revenue Bond Law, Ga. L. 1937, p. 761 (see now O.C.G.A. Art. 3, Ch. 82, T. 36), and not being "specifically authorized and enumerated" therein. Beazley v. De Kalb County, 210 Ga. 41, 77 S.E.2d 740 (1953) (see Ga. Const. 1983, Art. IX, Sec. VI, Para. I).

County Building Authority Act a general law.

- The County Building Authority Act, Ga. L. 1980, p. 4488, being applicable to all counties having a population of 550,000 or more according to the 1970 or any future U.S. census (and thereby being applicable only to Fulton County at the present time), was not a special law or population bill and was not unconstitutional under either the 1976 or 1983 Constitutions (see Ga. Const., 1983, Art. III, Sec. VI, Para. IV); therefore, the Fulton County Building Authority was authorized to issue bonds to finance the acquisition and construction of mental retardation training centers and to finance studies, services, and reports incidental to preparing plans for a county office building, because such projects were within the scope of the Act, which was a "general law," as referred to in Ga. Const. 1983, Art. IX, Sec. VI, Para. I. Building Auth. v. State, 253 Ga. 242, 321 S.E.2d 97 (1984).

Development authority not required to own or operate project to issue bonds.

- Proposed bond transaction did not violate Ga. Const. 1983, Art. IX, Sec. VI, Para. I and O.C.G.A. § 36-82-66 of the Revenue Bond Law merely because the development authority would not own or operate the proposed stadium; the development authority could use bond proceeds for paying all or part of the cost of any project (O.C.G.A. § 36-62-6(a)(13)), not only those projects the authority developed, and the authority could pay the costs of another government entity's project pursuant to O.C.G.A. § 36-62-9. Cottrell v. Atlanta Dev. Auth., 297 Ga. 1, 770 S.E.2d 616 (2015).

Cited in Tippins v. Cobb County Parking Auth., 213 Ga. 685, 100 S.E.2d 893 (1957); South Ga. Natural Gas Co. v. Georgia Pub. Serv. Comm'n, 214 Ga. 174, 104 S.E.2d 97 (1958); Johnson v. State, 107 Ga. App. 16, 128 S.E.2d 651 (1962); Johnston v. Clayton County Water Auth., 222 Ga. 39, 148 S.E.2d 417 (1966); Smith v. State, 222 Ga. 552, 150 S.E.2d 868 (1966); Henderson v. Metropolitan Atlanta Rapid Transit Auth., 236 Ga. 849, 225 S.E.2d 424 (1976); Rich v. State, 237 Ga. 291, 227 S.E.2d 761 (1976); Frazer v. City of Albany, 245 Ga. 399, 265 S.E.2d 581 (1980).

Payment of insurance premiums with state funds.

- Use by a county of public funds for payment of group life and hospitalization insurance premiums of its employees violates Ga. Const. 1976, Art. IX, Sec. VII, Para. I (see Ga. Const. 1983, Art. IX, Sec. V, Para. I) and this paragraph. 1965-66 Op. Att'y Gen. No. 65-25 (see Ga. Const. 1983, Art. IX, Sec. VI, Para. I).

Principal on revenue anticipation bonds may not be paid out of a county's general revenues or with revenue sharing funds. 1975 Op. Att'y Gen. No. U75-98.

Paying operating expenses for county water system.

- A county water system can, if proper ordinances are in effect, be operated using general revenues of the county and, at least in part, the operating expenses may be paid with federal revenue sharing funds. 1975 Op. Att'y Gen. No. U75-98.

Two distinct and separate conditions must exist before utility property owned by a municipality is taxable: first, the municipality must purchase, construct or operate the gas utility plant from the proceeds of revenue certificates; second, the municipality must extend its services beyond limits of county in which municipality is located; it is immaterial that gas lines outside county may have been constructed from funds other than proceeds of the revenue certificates provided the gas utility plant was constructed with proceeds from such certificates. 1971 Op. Att'y Gen. No. 71-46.

Mandatory use of funds for revenue-producing facility.

- While an "undertaking" is said to include buildings constructed for educational purposes under paragraph (4) of Ga. L. 1953, Jan.-Feb. sess., p. 489 (see now O.C.G.A. § 36-82-61), both this paragraph and Georgia law require that the funds must be for a revenue-producing facility and that the obligations be paid only from revenue produced by this revenue-producing facility. 1954-56 Op. Att'y Gen. p. 222 (see Ga. Const. 1983, Art. IX, Sec. VI, Para. I).

Publicly owned utilities subject to paragraph's regulations as would private utilities.

- The manifest purpose of the language "as are privately owned and operated utilities" in this paragraph is that if private gas and electric utilities are ever subjected to regulation, publicly owned utilities operated under the prescribed conditions, shall likewise be subject to regulation in the same manner. 1954-56 Op. Att'y Gen. p. 500 (decided under former Code 1933, § 2-6005; see Ga. Const. 1983, Art. IX, Sec. VI, Para. I).

Art. 2, Ch. 4, T. 46. - Since Ga. L. 1956, p. 104 (see now O.C.G.A. Art. 2, Ch. 4, T. 46) requires gas utilities to obtain certificates of public convenience and necessity, and since this paragraph classifies publicly owned systems in foreign counties for regulatory purposes as privately owned and operated utilities, it follows that such publicly owned gas systems are subject to Ga. L. 1956, p. 104 with respect to all extensions beyond the limits of their home county and which are financed by revenue certificates. 1954-56 Op. Att'y Gen. p. 500 (see Ga. Const. 1983, Art. IX, Sec. VI, Para. I).

If a city is located within a county, its gas facility located in the county is not subject to ad valorem taxation by the county. 1970 Op. Att'y Gen. No. 70-191.

Legislature not empowered to authorize municipal corporation to engage in ordinarily private enterprise.

- In the absence of special circumstances, it is not within the constitutional power of a legislature to authorize a municipal corporation (county) to engage in a business which can be and ordinarily is carried on by private enterprise for purpose of obtaining an income or deriving a profit therefrom, but it should be allowed to go into business only on theory that thereby the public welfare will be subserved. 1965-66 Op. Att'y Gen. No. 66-176.

County has no right, in the absence of special or local legislation granting such right, to operate an ambulance service. 1965-66 Op. Att'y Gen. No. 66-176.

Paragraph not self-executing.

- This provision authorizing municipalities to issue revenue certificates to buy, construct, extend, operate, and maintain gas and electric generating and distribution systems is not self-executing. 1945-47 Op. Att'y Gen. p. 416 (see Ga. Const. 1983, Art. IX, Sec. VI, Para. I).

Am. Jur. 2d.

- 56 Am. Jur. 2d, Municipal Corporations, Counties, and Other Political Subdivisions, § 574 et seq. 64 Am. Jur. 2d, Public Securities and Obligations, § 72 et seq.

C.J.S.

- 64A C.J.S., Municipal Corporations, § 2130 et seq.

ALR.

- Application to permanent improvements of constitutional or statutory provision against county or municipality exceeding current revenue, 41 A.L.R. 790.

Referendum of general legislative act to people in absence of constitutional requirement in that regard, 76 A.L.R. 1053.

Validity of municipal bond issue for purpose of paying employees, 96 A.L.R. 1204.

Power of legislative body to amend, repeal, or abrogate initiative or referendum measure, or to enact measure defeated on referendum, 33 A.L.R.2d 1118.