---
title: O.C.G.A. § 36-71-7. Credit for present value of construction accepted by municipality or county from developer.
collection: code
id: 36-71-7
cite_as: O.C.G.A. § 36-71-7 (2025)
canonical_url: https://georgiacommons.org/code/36-71-7
md_url: https://georgiacommons.org/code/36-71-7.md
text_url: https://georgiacommons.org/code/36-71-7/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=313
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/36-71.md
previous: https://georgiacommons.org/code/36-71-6.md
next: https://georgiacommons.org/code/36-71-8.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 and Municipal Corporations / DEVELOPMENT IMPACT FEES
---

# O.C.G.A. § 36-71-7. Credit for present value of construction accepted by municipality or county from developer.

(a) In the calculation of development impact fees for a particular project, credit shall be given for the present value of any construction of improvements or contribution or dedication of land or money required or accepted by a municipality or county from a developer or his predecessor in title or interest for system improvements of the category for which the development impact fee is being collected. Credits shall not be given for project improvements.

(b) In the event that a developer enters into an agreement with a county or municipality to construct, fund, or contribute system improvements such that the amount of the credit created by such construction, funding, or contribution is in excess of the development impact fees which would otherwise have been paid for the development project, the developer shall be reimbursed for such excess construction, funding, or contribution from development impact fees paid by other development located in the service area which is benefited by such improvements.

## History

Code 1981, § 36-71-7, enacted by Ga. L. 1990, p. 692, § 1.

## Law Reviews

For annual survey of local government law, see 58 Mercer L. Rev. 267 (2006).