---
title: O.C.G.A. § 33-8-8.4. Inactive municipalities.
collection: code
id: 33-8-8.4
cite_as: O.C.G.A. § 33-8-8.4 (2025)
canonical_url: https://georgiacommons.org/code/33-8-8.4
md_url: https://georgiacommons.org/code/33-8-8.4.md
text_url: https://georgiacommons.org/code/33-8-8.4/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t33-ch1-22-(v24)-2020-pdf.pdf?sfvrsn=a873240d_0#page=414
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.
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version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: INSURANCE / FEES AND TAXES
---

# O.C.G.A. § 33-8-8.4. Inactive municipalities.

For purposes of levying, collecting, distributing, and applying the proceeds of local insurance taxes and for all other purposes of Code Sections 33-8-8.1, 33-8-8.2, and 33-8-8.3, the population of an inactive municipality shall be considered to be population of the unincorporated area of the county or counties within which the municipality is located. Any municipality whose governing authority has neither met nor taken any official action during a calendar year shall be considered to be an inactive municipality during the next calendar year.

## History

Code 1981, § 33-8-8.4, enacted by Ga. L. 1984, p. 1284, § 3; Ga. L. 1984, p. 1294, § 1.

## Editor's Notes

Both Ga. L. 1984, p. 1284, § 3, effective April 4, 1984, and Ga. L. 1984, p. 1294, § 1, effective April 4, 1984, enacted a § 33-8-8.4, the language of which is the same in both provisions. Section 33-8-8.4 is set out above as enacted by Ga. L. 1984, p. 1284, § 3, and as reenacted without change by Ga. L. 1984, p. 1294, § 1.

Ga. L. 1984, p. 1294, § 4, not codified by the General Assembly, provided that § 1 of that Act, which reenacted this Code section, would apply to taxes collected during 1984 and all future years.