Title 48 — Title 48
0 chapters · 904 sections in this title.
O.C.G.A. § 48-5A-1 Definitions
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As used in this chapter, the term: (1) “Applicable rollback” means a: (A) Rollback of an ad valorem tax millage rate pursuant to subsection (a) of Code Section 48-8-91 in a county or municipality that levies a local option sales tax; (B) Rollback of an ad valorem tax millage rate…
O.C.G.A. § 48-5A-2 Funds for forest land conservation
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In each year the General Assembly shall appropriate to the department funds for forest land conservation use assistance grants to counties, municipalities, and county or independent school districts pursuant to Article VII, Section I, Paragraph III(f) of the Constitution. The Gen…
O.C.G.A. § 48-5A-3 Local assistance grants
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(a) Pursuant to the appropriation of funds as provided in Code Section 48-5A-2, such grants shall be allotted to each county, municipality, and county or independent school district in the state as provided in this Code section. (b) The revenue reduction to each county, municipal…
O.C.G.A. § 48-5A-4 Administration
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The commissioner shall administer this chapter and shall adopt rules and regulations for the administration of this chapter, including specific instructions to local governments procedures. History. Code 1981, § 48-5A-4, enacted by Ga. L. 2008, p. 297, § 4/HB 1211.
O.C.G.A. § 48-5A-5 Retention of funds for administrative costs
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Pursuant to Article VII, Section I, Paragraph III(f) of the Constitution, the commissioner shall deduct and retain an amount equal to 3 percent of an assistance grant upon distribution of such assistance grant to a county, municipality, or county or independent school district as…
O.C.G.A. § 48-5A-6 Value of local assistance grants
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(a) For 2019, the value of the local assistance grant to any county shall be increased by an amount equal to 80 percent of the difference between the value of the local assistance grant such county received for 2018 and the amount for which such county is eligible to receive in 2…