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Call Now: 904-383-7448State funds may be granted to counties and municipalities within the state. The grants authorized by this Paragraph shall be made in such manner and form and subject to the procedures and conditions specified by law. The law providing for any such grant may limit the purposes for which the grant funds may be expended.
- Art. VII, Sec. II, Para. IV.
- Grants of state funds to municipal corporations, Ch. 40, T. 36.
- For article, "The County Spending Power: An Abbreviated Audit of the Account," see 16 Ga. L. Rev. 599 (1982). For note discussing Georgia's local options sales tax, Art. 2, Ch. 8, T. 48, see 31 Mercer L. Rev. 313 (1979).
Purposes for which the state may tax are listed in Ga. Const. 1976, Art. VII, Sec. II, Para. I (see Ga. Const. 1983, Art. VII, Sec. III, Para. I) and Ga. Const, 1976, Art. VII, Sec. II, Para. IV (see Ga. Const. 1983, Art. VII, Sec. III, Para III). City Council v. Mangelly, 243 Ga. 358, 254 S.E.2d 315 (1979).
It can never be a valid county purpose to provide revenue to a municipality, because municipalities are not citizens of nor creatures of counties - they are an entirely different form of government. City Council v. Mangelly, 243 Ga. 358, 254 S.E.2d 315 (1979).
Express constitutional authorization is required to validate a tax levy by a creature of the state. City Council v. Mangelly, 243 Ga. 358, 254 S.E.2d 315 (1979).
- The list of purposes for which the state may tax listed in Ga. Const. 1976, Art. VII, Sec. II, Para. I (see Ga. Const. 1983, Art. VII, Sec. III, Para. I), and Ga. Const, 1976, Art. VII, Sec. II, Para. IV (see Ga. Const. 1983, Art. VII, Sec. III, Para III) is the only source of purposes of taxation for which the state may validly delegate to its creatures the power to tax. City Council v. Mangelly, 243 Ga. 358, 254 S.E.2d 315 (1979).
- Though the purposes listed in Ga. Const. 1976, Art. VII, Sec. II, Para. I (see Ga. Const. 1983, Art. VII, Sec. III, Para. I) are capable of delegation, the right of the state to tax in order to grant funds to municipalities pursuant to this paragraph is not capable of delegation to counties or to any other subdivision of the state. City Council v. Mangelly, 243 Ga. 358, 254 S.E.2d 315 (1979).
Cited in City of Valdosta v. Blum, 182 Ga. 174, 184 S.E. 700 (1936).
Legislature has a great deal of latitude in providing the manner, form and procedure for granting of funds to municipalities, including the authority to amend the present law so as to include municipalities incorporated later than 1960. 1967 Op. Att'y Gen. No. 67-409.
- The General Assembly may make grants of state funds to insolvent counties upon such reasonable conditions as are not otherwise constitutionally prohibited. 1986 Op. Att'y. Gen. No. U86-3.
- Home rule charter as affecting power of Legislature in respect of municipal taxation, 106 A.L.R. 1202.
What constitutes moral obligation justifying appropriation of public moneys for benefit of an individual, 172 A.L.R. 1407.