(c) The administrative body of each community improvement district may be
authorized to levy taxes, fees, and assessments within the community improvement district
only on real property used nonresidentially, specifically excluding all property used for
residential, agricultural, or forestry purposes and specifically excluding tangible personal
property and intangible property. Any tax, fee, or assessment so levied shall not exceed
2 1/2 percent of the assessed value of the real property or such lower limit as may be
established by law. The law creating or providing for the creation of a community
improvement district shall provide that taxes, fees, and assessments levied by the
administrative body of the community improvement district shall be equitably apportioned
among the properties subject to such taxes, fees, and assessments according to the need for
governmental services and facilities created by the degree of density of development of each
such property. The law creating or providing for the creation of a community improvement
district shall provide that the proceeds of taxes, fees, and assessments levied by the
administrative body of the community improvement district shall be used only for the
purpose of providing governmental services and facilities which are specially required by the
degree of density of development within the community improvement district and not for the
purpose of providing those governmental services and facilities provided to the county or
municipality as a whole. Any tax, fee, or assessment so levied shall be collected by the
county or municipality for which the community improvement district is created in the same
manner as taxes, fees, and assessments levied by such county or municipality. The proceeds
of taxes, fees, and assessments so levied, less such fee to cover the costs of collection as may
be specified by law, shall be transmitted by the collecting county or municipality to the
administrative body of the community improvement district and shall be expended by the
administrative body of the community improvement district only for the purposes authorized
by this Section.
Structure Georgia constitution