History. Code 1981, § 48-5-359.1 , enacted by Ga. L. 1988, p. 368, § 1; Ga. L. 1999, p. 557, § 1; Ga. L. 2007, p. 365, § 1/HB 486; Ga. L. 2021, p. 642, § 2/SB 201.
The 2021 amendment, effective May 10, 2021, added paragraph (a)(3).
Editor’s notes.
Ga. L. 1999, p. 557, § 3, not codified by the General Assembly, provides that the amendment to this Code section is applicable to all tax years beginning on or after January 1, 2000.
Law reviews.
For survey article on local government law, see 59 Mercer L. Rev. 285 (2007).
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 5 - Ad Valorem Taxation of Property
Article 6 - Municipal Taxation
§ 48-5-350. Power to Levy and Collect Tax to Provide Funds for Municipal Development Authorities
§ 48-5-351. Power to Levy and Collect Taxes to Pay Benefits Under Teacher Retirement Systems
§ 48-5-356. Exemption From Municipal Taxation of Agricultural Products and Livestock Raised in State