---
title: O.C.G.A. § 36-62-4.1. Massively municipalized county; acceptance of title in connection with certain property tax incentive project.
collection: code
id: 36-62-4.1
cite_as: O.C.G.A. § 36-62-4.1 (2025)
canonical_url: https://georgiacommons.org/code/36-62-4.1
md_url: https://georgiacommons.org/code/36-62-4.1.md
text_url: https://georgiacommons.org/code/36-62-4.1/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t36-ch60-92-(v27a)-2025-pdf.pdf?sfvrsn=1fad51cc_0#page=119
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/36-62.md
previous: https://georgiacommons.org/code/36-62-4.md
next: https://georgiacommons.org/code/36-62-5.md
index: https://georgiacommons.org/code/index.md
version: Effective January 1, 2026.
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 and Municipal Corporations / DEVELOPMENT AUTHORITIES / GENERAL PROVISIONS
---

# O.C.G.A. § 36-62-4.1. Massively municipalized county; acceptance of title in connection with certain property tax incentive project.

(a) As used in this Code section, the term “massively municipalized county” means any county without a consolidated or unified government in which the corporate limits of two or more municipalities cover 95 percent or more of the land area of the county.

(b) No county development authority for a massively municipalized county shall purchase or accept title to any real or personal property in connection with a property tax incentive project within the parts of such county that are within the corporate limits of any municipality that is located north of the northernmost corporate limit of the municipality in which the county site of such county is located if the governing authority of the municipality in which such property is located has adopted a resolution to limit such development authority from operating within such municipality.

(c) The provisions of this Code section shall not apply to any project approved by a development authority prior to January 1, 2026, nor shall any amendments, refinancing, renewals, or the transfer of any property related to such prior projects be affected by this Code section.

## History

Code 1981, § 36-62-4.1, enacted by Ga. L. 2025, p. 476, § 1-3/HB 155, effective January 1, 2026.

## Effective Date

This Code section becomes effective January 1, 2026.