19 chapters · 1,201 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.