Official Code of Georgia Annotated
Title 36. LOCAL GOVERNMENT · Chapter 89. HOMEOWNER TAX RELIEF GRANTS
36-89-2. Appropriation; purpose.
Current through: Including Acts of the 2025 Session of the General Assembly of Georgia.
In each year, the General Assembly shall appropriate funds for homeowner tax relief grants to counties, municipalities, and county or independent school districts in order to provide for more effective regulation and management of the finance and fiscal administration of the state and pursuant to and in furtherance of the provisions of Article III, Section IX, Paragraph II(c) of the Constitution; Article VII, Section III, Paragraph III of the Constitution; Article VIII, Section I, Paragraph I of the Constitution; and other provisions of the Constitution.
History
Code 1981, § 36-89-2, enacted by Ga. L. 1999, p. 273, § 1; Ga. L. 2002, p. 1031, § 5; Ga. L. 2003, p. 665, § 45; Ga. L. 2012, p. 775, § 36/HB 942.
Editor's notes
Ga. L. 2002, p. 1031, § 9, not codified by the General Assembly, provides that the Act shall be applicable to all taxable years beginning on or after January 1, 2002. Ga. L. 2003, p. 665, § 1, not codified by the General Assembly, provides: “This Act shall be known and may be cited as the ‘State and Local Tax Revision Act of 2003.’”
Law reviews
For note on the 2003 amendment to this Code section, see 20 Georgia. St. U.L. Rev. 233 (2003).
Read the official page (the state's PDF, opened at the page this text was read from).
Current through: Including Acts of the 2025 Session of the General Assembly of Georgia.
Text read from t36-ch60-92-(v27a)-2025-pdf.pdf, Volume V27A, 2025 edition, pages 611 to 612; merge action: bound only; file SHA-256 5150ee8c60f7.