07 LC 18
6075
House
Bill 187
By:
Representatives Scott of the
2nd,
Royal of the
171st,
Greene of the
149th,
Martin of the
47th,
Parsons of the
42nd,
and others
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Part 2 of Article 3 of Chapter 8 of Title 48 of the Official Code of
Georgia Annotated, relating to sales tax for educational purposes, so as
authorize certain expenditures; to provide for the payment of expenses related
to elections; to provide for an effective date; to repeal conflicting laws; and
for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Part
2 of Article 3 of Chapter 8 of Title 48 of the Official Code of Georgia
Annotated, relating to sales tax for educational purposes, is amended by adding
new Code sections to read as follows:
"48-8-144.
For
the purposes of a sales tax for educational purposes levied pursuant to Article
VIII, Section VI, Paragraph IV of the Constitution of Georgia, the term 'capital
outlay for educational purposes' shall include expenditures for capital projects
consisting of road, street, bridge, utility, and other improvements which are
considered project improvements as defined in paragraph (14) of Code Section
36-71-2 and shall not include system improvements as defined in paragraph (19)
of Code Section 36-71-2.
48-8-145.
The
expense of the election required as a condition of levying a sales tax for
educational purposes shall be paid from funds of the county school district
proposing the levy. Where the levy is proposed by a county school district and
one or more independent school districts, the expense shall be paid by each
school district pro rata according to the distribution of net proceeds specified
in subparagraph (g) of Article VIII, Section VI, Paragraph IV of the
Constitution of Georgia."
SECTION
2.
This
Act shall become effective upon its approval by the Governor or upon its
becoming law without such approval.
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.