---
title: O.C.G.A. § 36-17-24. Credits and surplus to be shown on tax bills; disbursal of funds on certification of state revenue commissioner.
collection: code
id: 36-17-24
cite_as: O.C.G.A. § 36-17-24 (2025)
canonical_url: https://georgiacommons.org/code/36-17-24
md_url: https://georgiacommons.org/code/36-17-24.md
text_url: https://georgiacommons.org/code/36-17-24/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t35-t36-ch1-59-(v27)-2025-pdf.pdf?sfvrsn=66569db4_0#page=517
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/36-17.md
previous: https://georgiacommons.org/code/36-17-23.md
next: https://georgiacommons.org/code/36-17-25.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Session of the General Assembly of Georgia
heading_path: LOCAL GOVERNMENT / Provisions Applicable to Counties Only / GRANTS OF STATE FUNDS TO COUNTIES / GRANTS TO COUNTIES FOR COUNTY ROADS AND MAINTENANCE
---

# O.C.G.A. § 36-17-24. Credits and surplus to be shown on tax bills; disbursal of funds on certification of state revenue commissioner.

The taxing authority of each county receiving funds pursuant to this article shall show in a prominent manner on the tax bill of each ad valorem taxpayer the dollar amount of credit against ad valorem property taxes which the taxpayer is receiving as a result of the funds allocated and shall show that such credit is a result of the passage of such Code sections by the General Assembly. Each such tax bill shall also show in a prominent manner the amount of any surplus, from the funds allotted to the county by such Code sections, after compliance by the county with subsection (b) of Code Section 36-17-21 and subsection (b) of Code Section 36-17-22, retained by the governing authority of the county. The form of the notice shall be as prescribed by the state revenue commissioner, who shall determine and certify to the appropriate state fiscal officer the amount of funds to which each county is entitled pursuant to this article. The determination of the state revenue commissioner shall be final and the appropriate state fiscal officer shall disburse the funds pursuant to the certification.

## History

Ga. L. 1973, p. 475, § 4; Ga. L. 1975, p. 1079, § 5.