---
title: O.C.G.A. § 36-89-2. Appropriation; purpose.
collection: code
id: 36-89-2
cite_as: O.C.G.A. § 36-89-2 (2025)
canonical_url: https://georgiacommons.org/code/36-89-2
md_url: https://georgiacommons.org/code/36-89-2.md
text_url: https://georgiacommons.org/code/36-89-2/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=611
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
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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 / HOMEOWNER TAX RELIEF GRANTS
---

# O.C.G.A. § 36-89-2. Appropriation; purpose.

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).