The House Committee on Governmental Affairs offers the following substitute to HB 1447:
A BILL TO BE ENTITLED
AN ACT
To amend Chapter 86 of Title 36 of the Official Code of Georgia Annotated, relating to local
government efficiency, so as to provide for a comprehensive efficiency review of local taxing
bodies; to provide for a report; to provide for a penalty; to permit use of certain grant funds;
to provide for rules and regulations; to provide for a definition; to provide for related matters;
to repeal conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Chapter 86 of Title 36 of the Official Code of Georgia Annotated, relating to local
government efficiency, is amended by adding a new Code section to read as follows:
<ins>"36-86-5.
(a) As used in this Code section, the term 'local taxing body' means any local government
unit, local school system, or special district authorized to levy ad valorem property taxes.
(b) Beginning January 1, 2027, a local taxing body shall conduct a comprehensive review
of the efficiency of its operations, administrative structures, and delivery systems every ten
years. Such comprehensive review shall include, but not be limited to:
</ins>
<ins>(1) An assessment of the current administrative costs, employee headcount, and
technology usage compared to similar sized jurisdictions in this state;
(2) An evaluation of a utilities bond structure;
(3) An evaluation on whether consolidating any specific operations with a neighboring
or overlapping local taxing body would result in a reduction of at least 5 percent of
administrative costs; and
(4) A determination on whether to initiate a formal consolidation feasibility study.
(c) After the review conducted pursuant to subsection (b) of this Code section, the local
taxing body shall make available to the public and submit to the Department of Community
Affairs a written report describing the results of such review.
(d) The report required by subsection (c) of this Code section shall be completed and
adopted by the local taxing body creating the report no later than December 31 of the
reporting year.
(e) A local taxing body that fails to submit a report required by this Code section shall be
ineligible for state grants or funding until such report is submitted to the Department of
Community Affairs.
(f) The Department of Community Affairs shall promulgate rules and regulations for the
form of the report and may utilize the local government efficiency grant program
established by Code Section 36-86-4 to provide assistance to local taxing bodies
conducting reviews required by this Code section."
</ins> SECTION 2.
All laws and parts of laws in conflict with this Act are repealed.