---
title: O.C.G.A. § 36-44-17. Limitation on creation of tax allocation district.
collection: code
id: 36-44-17
cite_as: O.C.G.A. § 36-44-17 (2025)
canonical_url: https://georgiacommons.org/code/36-44-17
md_url: https://georgiacommons.org/code/36-44-17.md
text_url: https://georgiacommons.org/code/36-44-17/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=937
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 Session of the General Assembly of Georgia
heading_path: LOCAL GOVERNMENT / Provisions Applicable to Municipal Corporations Only / REDEVELOPMENT POWERS
---

# O.C.G.A. § 36-44-17. Limitation on creation of tax allocation district.

No political subdivision may create a tax allocation district when the total current taxable value of property subject to ad valorem property taxes within the proposed district plus the total current taxable value of property subject to ad valorem property taxes within all its existing tax allocation districts exceeds 10 percent of the total current taxable value of all taxable property located within the area of operation of the political subdivision.

## History

Code 1981, § 36-44-17, enacted by Ga. L. 2009, p. 158, § 2/HB 63.