07 LC 33
1751
House
Bill 558
By:
Representatives Dickson of the
6th,
Forster of the
3rd,
Williams of the
4th,
Jamieson of the
28th,
and Ralston of the
7th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Code Section 36-36-2 of the Official Code of Georgia Annotated, relating
to the effective date of annexations, so as to provide for a phased-in
allocation of ad valorem taxes levied for educational purposes between counties
and municipalities containing an independent school system for annexation of
certain property; to provide for related matters; to provide for an effective
date and applicability; to repeal conflicting laws; and for other
purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Code
Section 36-36-2 of the Official Code of Georgia Annotated, relating to the
effective date of annexations, is amended by revising subsection (c) as
follows:
"(c)(1)
Where an independent school system exists within the boundaries of a
municipality, other effective dates may be established by the municipality
solely for the purpose of determining school enrollment.
(2)
Unless otherwise agreed in writing by a county governing authority and the
municipal governing authority, where property zoned and used for commercial
purposes is annexed into a municipality with an independent school system, the
effective date for the purposes of ad valorem taxes levied for educational
purposes shall be December 31 of the
tenth
year after the year in which the requirements of Article 2, 3, or 4 of this
chapter, whichever is applicable, have been met.
Prior to the
tenth year, ad valorem taxes levied for educational purposes shall be allocated
between the county governing authority and the municipal governing authority
with the county governing authority retaining 100 percent of such taxes during
the first year for use by the county school system, reduced by 10 percent each
subsequent year, and the portion of such taxes not retained by the county
governing authority being disbursed to the municipal governing authority for use
by the independent school
system."
SECTION
2.
This
Act shall become effective upon July 1, 2007, and shall apply with respect to
annexation ordinances adopted on or after that date.
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.