Georgia Code
Chapter 8 - Fees and Taxes
§ 33-8-8.4. Inactive Municipalities

For purposes of levying, collecting, distributing, and applying the proceeds of local insurance taxes and for all other purposes of Code Sections 33-8-8.1, 33-8-8.2, and 33-8-8.3, the population of an inactive municipality shall be considered to be population of the unincorporated area of the county or counties within which the municipality is located. Any municipality whose governing authority has neither met nor taken any official action during a calendar year shall be considered to be an inactive municipality during the next calendar year.
History. Code 1981, § 33-8-8.4 , enacted by Ga. L. 1984, p. 1284, § 3; Ga. L. 1984, p. 1294, § 1.
Editor’s notes.
Both Ga. L. 1984, p. 1284, § 3, effective April 4, 1984, and Ga. L. 1984, p. 1294, § 1, effective April 4, 1984, enacted a § 33-8-8.4 , the language of which is the same in both provisions. Section 33-8-8.4 is set out above as enacted by Ga. L. 1984, p. 1284, § 3, and as reenacted without change by Ga. L. 1984, p. 1294, § 1.
Ga. L. 1984, p. 1294, § 4, not codified by the General Assembly, provided that § 1 of that Act, which reenacted this Code section, would apply to taxes collected during 1984 and all future years.

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