Georgia Code
Article 8 - School Taxation
§ 48-5-401. Annual Recommendation by County Boards of Education to County Governing Authorities of School Tax Rate

Each county board of education shall annually recommend to the county governing authority the rate of levy to be made for taxes for the support and maintenance of education in the county, exclusive of property located in independent school districts, and likewise shall notify the commissioner of the rate of the levy to be made on such property in the county for the support and maintenance of education.
History. Ga. L. 1919, p. 288, § 134; Code 1933, § 32-1118; Ga. L. 1946, p. 206, § 17; Code 1933, § 91A-1702, enacted by Ga. L. 1978, p. 309, § 2.

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Structure Georgia Code

Georgia Code

Title 48 - Revenue and Taxation

Chapter 5 - Ad Valorem Taxation of Property

Article 8 - School Taxation

§ 48-5-400. Power of County Governing Authorities to Levy and Collect Taxes for Educational Purposes

§ 48-5-401. Annual Recommendation by County Boards of Education to County Governing Authorities of School Tax Rate

§ 48-5-402. Public Utility Property in School Districts Subject to School Tax; Returns to Show Fair Market Value of Property; Assessment and Collection of School Tax by Commissioner; Contesting Taxability

§ 48-5-404. Collection of County School Taxes by Tax Commissioners or Tax Collectors; Collection of School Taxes and Commissions in Certain Counties

§ 48-5-405. Levy and Collection of Tax by Municipalities for Independent School Systems; Authorized Purposes for Expenditures