---
title: O.C.G.A. § 20-2-490. Municipalities authorized to levy school taxes.
collection: code
id: 20-2-490
cite_as: O.C.G.A. § 20-2-490 (2025)
canonical_url: https://georgiacommons.org/code/20-2-490
md_url: https://georgiacommons.org/code/20-2-490.md
text_url: https://georgiacommons.org/code/20-2-490/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t20-ch1-2a-(v17)-2022-pdf.pdf?sfvrsn=9db936c6_0#page=578
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/20-2.md
previous: https://georgiacommons.org/code/20-2-480.md
next: https://georgiacommons.org/code/20-2-491.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: EDUCATION / ELEMENTARY AND SECONDARY EDUCATION / LOCAL PUBLIC SCHOOL FINANCES / TAXATION
---

# O.C.G.A. § 20-2-490. Municipalities authorized to levy school taxes.

Authority is given by the Constitution of Georgia to municipalities now authorized by law to operate independent school systems to maintain public schools in their respective limits by local taxation.

## History

Ga. L. 1919, p. 288, § 127; Code 1933, § 32-1111; Ga. L. 1946, p. 206, § 14.

## Cross References

Authority of municipal corporations to maintain existing independent school systems, Ga. Const. 1983, Art. VIII, Sec. V, Para. I.

Municipal tax for independent school systems, § 48-5-405.