Georgia Code
Chapter 8 - Fees and Taxes
§ 33-8-8.3. Funding of Services, or Reduction of Ad Valorem Taxes, in Unincorporated Areas of Counties; Powers and Duties of Governing Authority

History. Code 1981, § 33-8-8.3 , enacted by Ga. L. 1983, p. 1595, § 4; Ga. L. 1984, p. 22, § 33; Ga. L. 1988, p. 1581, § 1; Ga. L. 1989, p. 1151, § 1; Ga. L. 1997, p. 561, § 1; Ga. L. 2015, p. 5, § 33/HB 90; Ga. L. 2019, p. 337, § 1-45/SB 132; Ga. L. 2021, p. 84, § 1/HB 244.
The 2019 amendment, effective July 1, 2019, deleted “1984 and any year thereafter” following “rate for the year” near the beginning of the second sentence of paragraph (a)(2).
The 2021 amendment, effective April 21, 2021, deleted “and” at the end of subparagraph (a)(1)(D); added subparagraph (a)(1)(E); and redesignated former subparagraph (a)(1)(E) as present subparagraph (a)(1)(F).
Editor’s notes.
Ga. L. 1983, p. 1595, § 5, not codified by the General Assembly, provided that that Act would apply to all tax years beginning on or after January 1, 1984.
Law reviews.
For annual survey on local government law, see 69 Mercer L. Rev. 205 (2017).

Structure Georgia Code

Georgia Code

Title 33 - Insurance

Chapter 8 - Fees and Taxes

§ 33-8-1. Fees and Charges Generally

§ 33-8-2. Fees and Taxes Imposed Upon Representatives of Insurers of Other States

§ 33-8-3. License Fees of Insurance Companies Generally

§ 33-8-4. Amount and Method of Computing Tax on Insurance Premiums Generally; Exclusion of Annuity Considerations

§ 33-8-4.1. State Insurance Premiums Tax Credits for Insurance Companies Located in Certain Counties Designated as Less Developed Areas; Authority of Commissioner of Community Affairs and Commissioner

§ 33-8-4.2. Assignment, Carryover, and Liability Regarding Tax Credits

§ 33-8-5. Abatement or Reduction of Tax on Insurance Premiums

§ 33-8-6. Time of Payment of Tax on Insurance Premiums; Filing of Returns; Penalties

§ 33-8-7. Deduction From Taxes of Retaliatory Taxes Paid Other States

§ 33-8-8. Preemption of Taxation of Insurance Companies by State; Exceptions; Collection of License Fees by Municipal Corporations

§ 33-8-8.1. County and Municipal Corporation Taxes on Life Insurance Companies

§ 33-8-8.2. County and Municipal Corporation Taxes on Other Than Life Insurance Companies

§ 33-8-8.3. Funding of Services, or Reduction of Ad Valorem Taxes, in Unincorporated Areas of Counties; Powers and Duties of Governing Authority

§ 33-8-8.4. Inactive Municipalities

§ 33-8-8.5. Distribution of Reimbursement of Illegally Assessed Tax by Insurance Companies

§ 33-8-8.6. Nonprotested Premium Taxes

§ 33-8-9. Granting of Refunds and Credits by Commissioner

§ 33-8-10. Confidential Treatment of Tax Information; Information to Be Disclosed by Local Officials Engaged in Collection of Taxes; Violations

§ 33-8-11. Issuance of Execution Against Persons Delinquent in Payment of Fees or Taxes

§ 33-8-12. Waiver of Penalties and Interest

§ 33-8-13. Exemption of Certain Insurance Companies From Taxes