Creation of special districts

Pursuant to Article IX, Section II, Paragraph VI of the Constitution of the State of Georgia, municipalities may create one or more special districts within the area of operation of a downtown development authority for the purpose of levying and collecting taxes, fees, or assessments to pay the cost of any project or to support the exercise of any other powers which the authority may possess. History. — Code 1981, § 36-42-16, enacted by Ga. L. 1992, p. 2533, § 5. 36-42-17. Assessments under Code Section 36-42-16; priority of liens regarding assessments for downtown development authorities. (a) An assessment under Code Section 36-42-16 that relates to any project described in subparagraph (B) of paragraph (6) of Code Section 36-42-3 shall be levied and may be collected when: (1) A written contract regarding such assessment is executed by the property owner, the authority, and the project administrator; (2) Such contract is administratively acknowledged by the relevant local jurisdiction with the taxing authority; and (3) A notice of assessment is recorded in the property records of the relevant local jurisdiction. 810 36-42-17 (b) A lien for any assessment under Code Section 36-42-16 that relates to any project under subparagraph (B) of paragraph (6) of Code Section 36-42-3 shall have the same priority as municipal liens under paragraph (4) of subsection (b) and subparagraph (g)(2)(B) of Code Section 48-2-56. History. — Code 1981, § 36-42-17, enacted by Ga. L. 2015, p. 1329, § 1/SB 4; Ga. L. 2017, p. 753, § 1/HB 428. The 2017 amendment, effective July 1, 2017, added subsection (a); and designated the previously existing provisions of this Code section as subsection (b). 811 T.36, C.43 LOCAL GOVERNMENT 36-43-3 CHAPTER 43 CITY BUSINESS IMPROVEMENT DISTRICTS Sec. 36-43-1. 36-43-2. 36-43-3. 36-43-4. 36-43-5. Short title.