Georgia Code, Title 48, Chapter 5, Article 8 - School Taxation

• § 48-5-400 - Power of County Governing Authorities to Levy and Collect Taxes for Educational Purposes
  The governing authority of each county may levy and collect taxes for educational purposes in such amounts as the county governing authority shall determine....
• § 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...
• § 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
  (a) All real and personal property including, but not limited to, franchises belonging to a public utility which is required to make its returns...
• § 48-5-403 - Assessment of Property Subject to School Taxes by Tax Commissioners or Tax Receivers; Adoption and Use of Assessment by County Boards of Education; Contesting Taxability
  Reserved. Repealed by Ga. L. 2005, p. 529, § 1/HB 556, effective July 1, 2005.
• § 48-5-404 - Collection of County School Taxes by Tax Commissioners or Tax Collectors; Collection of School Taxes and Commissions in Certain Counties
  (a) The tax commissioner or tax collector shall continue to collect unpaid county school taxes and all county school taxes levied pursuant to Article...
• § 48-5-405 - (for Effective Date, See Note.) Levy and Collection of Tax by Municipalities for Independent School Systems; Authorized Purposes for Expenditures
  (a) (For effective date, see note.) Each municipality authorized by law to maintain an independent school system may support and maintain the public common...

Last modified: October 14, 2016