O.C.G.A. § 48-8-269.43 — Notice; meeting; intergovernmental agreement

(a) Any two or more neighboring counties qualiﬁed to levy a tax pursuant to paragraph (1) of subsection (b) of Code Section 48-8-269.41 shall deliver or mail a written notice to the mayor or chief elected official in each qualiﬁed municipality located within its respective special district prior to the issuance of the call for the referendum. Such notice shall contain the date, time, place, and purpose of a meeting at which the governing authorities of the counties and of each qualiﬁed municipality therein are to meet to discuss possible transit projects for inclusion in the referendum and the rate of tax. The notice shall be delivered or mailed at least ten days prior to the date of the meeting. 1071 48-8-269.43 REVENUE AND TAXATION 48-8-269.43 The meeting shall be held at least 60 days prior to any issuance of the call for the referendum. (b) At the meeting required by subsection (a) of this Code section, the two or more neighboring counties and all qualiﬁed municipalities therein may select transit projects to be funded by the proceeds of the tax authorized by this article. Each county planning to participate in the selected transit project or projects shall enter into intergovernmental agreements which shall include, at a minimum: (1) A list of the transit projects proposed to be funded from the tax; (2) An agreement identifying the operator of any transit projects proposed if such project or projects are services which require an operator; (3) The estimated or projected dollar amounts allocated for each transit project from proceeds from the tax; (4) The procedures for distributing proceeds from the tax to each county; (5) A schedule for distributing proceeds from the tax to each county, which shall include the priority or order in which transit projects will be fully or partially funded; (6) A provision that all transit projects included in the agreement shall be funded from proceeds from the tax except as otherwise agreed; (7) A provision that proceeds from the tax shall be maintained in separate accounts and utilized exclusively for the speciﬁed purposes; (8) Record-keeping and audit procedures necessary to carry out the purposes of this part; and (9) Such other provisions as the counties choose to address. (c)(1) As soon as practicable after the meeting required in subsection (a) of this Code section and the execution of an intergovernmental agreement, the governing authority of each county calling for a referendum shall, by a majority vote on a resolution offered for such purpose, submit the list of transit projects and the question of whether the tax should be approved to electors of the special district in the next scheduled election and shall notify the county election superintendent within the special district by forwarding to the superintendent a copy of such resolution calling for the imposition of the tax. Such list, or a digest thereof, shall be available during regular business hours in the office of the county clerk. (2) The resolution authorized by paragraph (1) of this subsection shall describe or identify: 1072 48-8-269.43 SALES AND USE TAXES 48-8-269.44 (A) The speciﬁc transit projects to be funded; (B) The approximate cost of such transit projects; (C) The operator selected for any transit project or projects proposed if such project or projects are services which require an operator; and (D) The maximum period of time, to be stated in calendar years, for which the tax may be imposed and the rate thereof. The maximum period of time for the imposition of the tax shall not exceed 30 years. (d) Unless the referendum required in Code Section 48-8-269.44 is approved in each of the participating counties, the tax shall not be imposed. History. Code 1981, § 48-8-269.43, enacted by Ga. L. 2018, p. 377, § 1-3/HB 930. 48-8-269.44. Ballot question; expenses of election; resubmission of question; general obligation debt. (a)(1) The ballot submitting the question of the imposition of a tax for transit projects to the voters within the special district shall have written or printed thereon the following: “( ) YES ( ) NO Shall a special percent sales and use tax be imposed in the special district consisting of County for a period of time not to exceed and for the raising of funds for transit projects?” (2) The ballot shall have written and printed thereon the following: “NOTICE TO ELECTORS: Unless the tax is approved in (list each county that has selected the project)for the transit projects, the tax shall not become effective.” (3) If debt is to be issued, the ballot shall also have written or printed thereon, following the language speciﬁed by paragraph (1) of this subsection, the following: “If imposition of the tax is approved by the voters, such vote shall also constitute approval of the issuance of general obligation debt of in the principal amount of $ for the above purpose.” (b) The election superintendent shall issue the call and conduct the election in the manner authorized by general law. Each such election 1073 48-8-269.44 REVENUE AND TAXATION 48-8-269.44 shall be governed, held, and conducted in accordance with the provisions of law from time to time governing the holding of special elections as provided in Code Section 21-2-540. The superintendent shall canvass the returns, declare the result of the election, and certify the result to the Secretary of State and to the commissioner. The expense of the election shall be paid from county funds. All persons desiring to vote in favor of imposing the tax shall vote “Yes,” and all persons opposed to imposing the tax shall vote “No.” If more than one-half of the votes cast throughout the entire special district are in favor of imposing the tax in each of the special districts that have elected to hold the referendum, then the tax shall be imposed as provided in this article. (c) Where such question is not approved by the voters, the county may resubmit such question from time to time upon compliance with the requirements of this article. (d)(1) If the intergovernmental agreement and proposal include the authority to issue general obligation debt and if more than one-half of the votes cast throughout the entire special district and in each of the special districts that have elected to hold the referendum are in favor of the proposal, then the authority to issue such debt in accordance with Article IX, Section V, Paragraph I of the Constitution is given to the proper officers of the county or qualiﬁed municipality; otherwise, such debt shall not be issued. If the authority to issue such debt is so approved by the voters as required in this subsection, then such debt may be issued without further approval by the voters. (2) If the issuance of general obligation debt is included and approved as provided in this Code section, then the governing authority of the county may incur such debt either through the issuance and validation of general obligation bonds or through the execution of a promissory note or notes or other instrument or instruments. If such debt is incurred through the issuance of general obligation bonds, such bonds and their issuance and validation shall be subject to Articles 1 and 2 of Chapter 82 of Title 36 except as speciﬁcally provided otherwise in this article. If such debt is incurred through the execution of a promissory note or notes or other instrument or instruments, no validation proceedings shall be necessary, and such debt shall be subject to Code Sections 36-80-10 through 36-80-14 except as speciﬁcally provided otherwise in this article. In either event, such general obligation debt shall be payable ﬁrst from the separate account in which are placed the proceeds received by the county from the tax. Such general obligation debt shall, however, constitute a pledge of the full faith, credit, and taxing power of the county; and any liability on such debt which is not satisﬁed from the proceeds of the tax shall be satisﬁed from the general funds of the county. 1074 48-8-269.44 SALES AND USE TAXES 48-8-269.45 History. Code 1981, § 48-8-269.44, enacted by Ga. L. 2018, p. 377, § 1-3/HB 930. PART 3 SPECIAL DISTRICTS WITHIN NONATTAINMENT AREAS 48-8-269.45. Notice; meeting; resolution authorizing referendum.