---
title: O.C.G.A. § 36-80-2. Power to issue notes, certificates, and other evidence of indebtedness in anticipation of taxes.
collection: code
id: 36-80-2
cite_as: O.C.G.A. § 36-80-2 (2025)
canonical_url: https://georgiacommons.org/code/36-80-2
md_url: https://georgiacommons.org/code/36-80-2.md
text_url: https://georgiacommons.org/code/36-80-2/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=391
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/36-80.md
previous: https://georgiacommons.org/code/36-80-1.md
next: https://georgiacommons.org/code/36-80-3.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, Municipal Corporations, and Other Governmental Entities / GENERAL PROVISIONS
---

# O.C.G.A. § 36-80-2. Power to issue notes, certificates, and other evidence of indebtedness in anticipation of taxes.

Counties, municipalities, county boards of education, and other political subdivisions of the state which are authorized to levy taxes shall have the power and authority, within the limitations prescribed by Article IX, Section V, Paragraph V of the Constitution of Georgia, to issue notes, certificates, or other evidence of indebtedness in anticipation of the collection of taxes levied or to be levied during the calendar year.

## History

Ga. L. 1963, p. 450, § 1; Ga. L. 1983, p. 3, § 57.