- § 36-88-1 - Short Title
This chapter shall be known and may be cited as the "Enterprise Zone Employment Act of 1997."
- § 36-88-2 - Legislative Findings and Intent; Construction
The General Assembly finds and determines that there is a need for revitalization in many areas of Georgia. Revitalization will improve geographic areas within...
- § 36-88-3 - Definitions
As used in this chapter, the term: (1) "Ad valorem tax" means property taxes levied for state, county, or municipal operating purposes but does...
- § 36-88-4 - Available Incentives; Qualifying Business; Exemptions
(a) The following incentives are available to qualifying business and service enterprises to encourage revitalization within enterprise zones: (1) The enterprise zone property tax...
- § 36-88-5 - Designation of Enterprise Zones
A local governing body or bodies may designate one or more geographic areas as enterprise zones. In such enterprise zone, local ad valorem taxes,...
- § 36-88-6 - Criteria for Enterprise Zone
(a) In order to be designated as an enterprise zone, a nominated area shall meet at least three of the five criteria specified in...
- § 36-88-7 - Local Ordinances' Effect on Enterprise Zone
(a) (1) Each ordinance adopted by a local government possessing an approved enterprise zone, when applicable, shall provide encouragement and incentives to increase rehabilitation,...
- § 36-88-8 - Tax Exemption
(a)(1) The governing body of a local government or governments creating an enterprise zone shall include in the creating ordinance a provision to exempt...
- § 36-88-9 - Other Tax Incentives; Reporting
(a) In addition to other incentives, the local governing body or bodies creating an enterprise zone may include in the creating ordinance an exemption...
- § 36-88-10 - Time Limitations
An area designated as an enterprise zone shall remain in existence for ten years from the first day of the calendar year immediately following...
Last modified: October 14, 2016