LC 28 2582
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Article 1 of Chapter 13 of Title 48 of the Official Code of Georgia
Annotated, relating to general provisions concerning specific, business, and
occupation taxes, so as to provide that counties and municipalities shall be
liable for all costs and
attorneýs
fees incurred by any person against whom any local ordinance or resolution is
sought to be enforced that is in conflict with the provisions of such article
and is invalid; to provide for procedures; to provide for related matters; to
repeal conflicting laws; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Article
1 of Chapter 13 of Title 48 of the Official Code of Georgia Annotated, relating
to general provisions concerning specific, business, and occupation taxes, is
amended by adding a new Code Section 48-13-29.1 to read as follows:
"48-13-29.1.
In
the event that a county or municipality attempts to enforce a local ordinance or
resolution that is in conflict with the provisions of this article against any
person, such county or municipality shall be liable for all costs and
attorneýs
fees incurred by such person in defending against the enforcement of such
ordinance or resolution or in seeking to have such ordinance or resolution
declared invalid by a court of competent jurisdiction, provided that such person
gives 30
dayś
notice to the attorney for the county or municipality, as appropriate, of such
conflict by certified mail, return receipt requested, or statutory overnight
delivery and such person is the prevailing party in any litigation concerning
the enforcement or validity of such ordinance or
resolution."
SECTION
2.
All
laws and parts of laws in conflict with this Act are repealed.