---
title: O.C.G.A. § 36-82-10. Reporting requirements.
collection: code
id: 36-82-10
cite_as: O.C.G.A. § 36-82-10 (2025)
canonical_url: https://georgiacommons.org/code/36-82-10
md_url: https://georgiacommons.org/code/36-82-10.md
text_url: https://georgiacommons.org/code/36-82-10/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=469
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 Counties, Municipal Corporations, and Other Governmental Entities / BONDS / GENERAL PROVISIONS
---

# O.C.G.A. § 36-82-10. Reporting requirements.

(a) As used in this Code section, the term “political subdivision” means any municipality, county, local government authority, board, or commission empowered to enter into debt. Such term shall not include any state agency or state authority.

(b) A political subdivision which issues general obligation bonds, revenue bonds, or any other bonds, notes, certificates of participation, or other such obligations of that political subdivision in an amount exceeding $1 million shall file a report with the Department of Community Affairs which contains the following:

(1) Name of issuer;

(2) Whether the issue is a new issue or a refinancing or refunding;

(3) Total amount issued;

(4) Term of issue;

(5) Detailed description of purpose or purposes;

(5.1) Whether the issue is a general obligation bond, revenue bond, or other bond, note, certificate of participation, or other obligation;

(6) Name of underwriter;

(7) Proceeds used for bond issuance costs, including underwriters’ discount as reported on Line 24 of the United States Department of Treasury’s Internal Revenue Service Form 8038-G;

(8) Name of bond counsel;

(9) Interest rate; and

(10) True or net interest costs.

Such information shall be reported to the Department of Community Affairs in accordance with Code Section 36-81-8.

## History

Code 1981, § 36-82-10, enacted by Ga. L. 2001, p. 1033, § 1; Ga. L. 2006, p. 1021, § 1/HB 1012; Ga. L. 2012, p. 775, § 36/HB 942.

## Code Commission Notes

Pursuant to Code Section 28-9-5, in 2001, Code Section 36-82-9, as enacted by Ga. L. 2001, p. 1033, § 1, was redesignated as Code Section 36-82-10.