Inactive municipalities

For purposes of levying, collecting, distributing, and applying the proceeds of local insurance taxes and for all other purposes of Code Sections 33-8-8.1, 33-8-8.2, and 33-8-8.3, the population of an inactive municipality shall be considered to be population of the unincorporated area of the county or counties within which the municipality is located. Any municipality whose governing authority has neither met nor taken any official action during a calendar year shall be considered to be an inactive municipality during the next calendar year. History. — Code 1981, § 33-8-8.4, enacted by Ga. L. 1984, p. 1284, § 3; Ga. L. 1984, p. 1294, § 1. Editor’s notes. — Both Ga. L. 1984, p. 1284, § 3, effective April 4, 1984, and Ga. L. 1984, p. 1294, § 1, effective April 4, 1984, enacted a § 33-8-8.4, the language of which is the same in both provisions. Section 33-8-8.4 is set out above as en- acted by Ga. L. 1984, p. 1284, § 3, and as reenacted without change by Ga. L. 1984, p. 1294, § 1. Ga. L. 1984, p. 1294, § 4, not codified by the General Assembly, provided that § 1 of that Act, which reenacted this Code section, would apply to taxes collected during 1984 and all future years. 33-8-8.5. Distribution of reimbursement of illegally assessed tax by insurance companies. Any insurance company, other than a life insurance company, which receives reimbursement for the payment of an insurance premium tax levied by a county or municipality which was illegally assessed and collected shall distribute on a pro rata basis the proceeds of such reimbursement to its policyholders of record for the year the tax was levied. The distribution of the reimbursement shall be made as soon as practicable and in no event later than 90 days after such reimbursement is received by the insurance company. History. — Code 1981, § 33-8-8.5, enacted by Ga. L. 1984, p. 1294, § 2. Editor’s notes. — Ga. L. 1984, p. 1294, § 4, not codified by the General Assembly, provided that § 2 of that Act, which en- acted this Code section, would apply to taxes collected prior to January 1, 1984.