Georgia Code
Part 4 - Financing
§ 20-2-164. Local Five Mill Share Funds

History. Code 1981, § 20-2-164 , enacted by Ga. L. 1985, p. 1657, § 1; Ga. L. 1987, p. 1169, § 1; Ga. L. 1991, p. 1531, § 3; Ga. L. 1991, p. 1903, § 13; Ga. L. 1992, p. 6, § 20; Ga. L. 1994, p. 668, § 2; Ga. L. 1996, p. 6, § 20; Ga. L. 2000, p. 618, § 23; Ga. L. 2000, p. 1683, § 10; Ga. L. 2002, p. 415, § 20.
Editor’s notes.
Ga. L. 1991, p. 1903, § 14, effective April 24, 1991, not codified by the General Assembly, provides: “To assist counties and boards of education in planning, volumes of standing timber harvested in each county through the last business day of the second and third quarters of 1991 shall be reported by the purchaser, or by the harvester if there is no purchaser, to the tax assessors of the county or counties in which the timber was harvested by November 15, 1991. Such reports shall show the number of pounds, if available, or measured volume of softwood and hardwood pulpwood, chip and saw logs, saw timber, poles, posts, and fuel wood so harvested. The commissioner, after consultation with the Georgia Forestry Commission, shall provide the tax assessor of each county with the weighted average unit price in pounds and measured volume paid through the last business day of such period for each such product class, no later than November 15, 1991.”
Ga. L. 1991, p. 1903, § 15, provides that the 1991 amendment to this Code section was applicable beginning January 1, 1992, with respect to ad valorem taxation of timber and was applicable beginning January 1, 1992, for all other purposes. Taxation for prior periods shall continue to be governed by prior law.
Ga. L. 2000, p. 618, § 1, not codified by the General Assembly, provides: “This Act shall be known and may be cited as the ‘A Plus Education Reform Act of 2000.’”
Ga. L. 2000, p. 1683, § 11(c), not codified by the General Assembly, provides in pertinent part that Section 10 of the Act shall be applicable to the 2000 tax digests and any subsequent tax digests.
Law reviews.
For note on the 1991 amendment of this Code section, see 8 Ga. St. U.L. Rev. 182 (1992).

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