---
title: O.C.G.A. § 36-88-10. Time limitations.
collection: code
id: 36-88-10
cite_as: O.C.G.A. § 36-88-10 (2025)
canonical_url: https://georgiacommons.org/code/36-88-10
md_url: https://georgiacommons.org/code/36-88-10.md
text_url: https://georgiacommons.org/code/36-88-10/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=609
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 / ENTERPRISE ZONES
---

# O.C.G.A. § 36-88-10. Time limitations.

An area designated as an enterprise zone shall remain in existence for ten years from the first day of the calendar year immediately following its designation as an enterprise zone; provided, however, that an area designated as an enterprise zone under subsection (g) of Code Section 36-88-6 shall remain in existence for 30 years from the first issuance of any revenue bonds issued under paragraph (4) of subsection (g) of Code Section 36-88-6 with a principal amount in excess of $100,000.00. Municipal and county governments may enter into agreements with qualifying business or service enterprises in designated enterprise zones to provide for modification or termination of the tax and fee exemptions and abatements. Property tax incentives available to a qualified business or service enterprise in an enterprise zone shall remain in effect for the full ten-year period established by Code Section 36-88-8, regardless of the termination of the designation of the enterprise zone.

## History

Code 1981, § 36-88-10, enacted by Ga. L. 1997, p. 1481, § 1; Ga. L. 2017, p. 52, § 5/HB 342; Ga. L. 2025, p. 660, § 2/HB 416, effective July 1, 2025.

## Amendments

The 2025 amendment, effective July 1, 2025, substituted “30 years from the first issuance of any revenue bonds issued under paragraph (4) of subsection (g) of Code Section 36-88-6 with a principal amount in excess of $100,000.00” for “30 years from such day or until the redevelopment project required in subparagraph (g)(1)(B) of Code Section 36-88-6 is complete and any revenue bonds issued under paragraph (4) of subsection (g) of Code Section 36-88-6 are retired, whichever first occurs” at the end of the first sentence.