Official Code of Georgia Annotated

Title 36. LOCAL GOVERNMENT · Chapter 36. ANNEXATION OF TERRITORY · Article 3. ANNEXATION PURSUANT TO APPLICATION BY OWNERS OF 60 PERCENT OF LAND AND 60 PERCENT OF ELECTORS

36-36-38. Filing of identification of annexed property with county and Department of Community Affairs; applicability of municipal ad valorem taxes to annexed territory; effect of annexation.

Active

Current through: Including Acts of the 2025 Session of the General Assembly of Georgia.

(a)
When an application pursuant to Code Section 36-36-32 is acted upon by the municipal authorities and the land, by ordinance, is annexed to the municipal corporation, an identification of the annexed property shall be filed with the Department of Community Affairs and with the county in which the property is located in accordance with Code Section 36-36-3.#
(b)
Municipal ad valorem taxes shall not apply to property within the annexed territory until January 1 of the following year.#
(c)
When so annexed, such lands shall constitute a part of the lands within the corporate limits of the municipal corporation as completely and fully as if the limits had been marked and defined by local Act of the General Assembly.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Ga. L. 1966, p. 409, § 7; Code 1981, § 36-36-28; Code 1981, § 36-36-38, as redesignated by Ga. L. 1992, p. 2592, § 3; Ga. L. 2000, p. 164, § 9.

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Current through: Including Acts of the 2025 Session of the General Assembly of Georgia.

Text read from t35-t36-ch1-59-(v27)-2025-pdf.pdf, Volume V27, 2025 edition, page 759; merge action: bound only; file SHA-256 6c7b6bcea397.