History. Code 1981, § 36-88-6 , enacted by Ga. L. 1997, p. 1481, § 1; Ga. L. 1999, p. 81, § 36; Ga. L. 2004, p. 939, § 4; Ga. L. 2009, p. 132, § 1/HB 427; Ga. L. 2012, p. 775, § 36/HB 942; Ga. L. 2017, p. 52, § 3/HB 342.
The 2017 amendment, effective July 1, 2017, inserted “, or the criteria specified in subsection (g)” near the end of the first sentence of subsection (a); and added subsection (g).
Editor’s notes.
Ga. L. 2004, p. 939, § 6, not codified by the General Assembly, provides that the amendment by that Act shall be applicable to all taxable years beginning on or after January 1, 2004.
Structure Georgia Code
§ 36-88-2. Legislative Findings and Intent; Construction
§ 36-88-4. Available Incentives; Qualifying Business; Exemptions
§ 36-88-5. Designation of Enterprise Zones
§ 36-88-6. Criteria for Enterprise Zone
§ 36-88-7. Local Ordinances’ Effect on Enterprise Zone