---
title: O.C.G.A. § 48-5-400. Power of county governing authorities to levy and collect taxes for educational purposes.
collection: code
id: 48-5-400
cite_as: O.C.G.A. § 48-5-400 (2025)
canonical_url: https://georgiacommons.org/code/48-5-400
md_url: https://georgiacommons.org/code/48-5-400.md
text_url: https://georgiacommons.org/code/48-5-400/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch1-6-(v36)-2024-pdf.pdf?sfvrsn=2edc88a7_0#page=809
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/48-5.md
previous: https://georgiacommons.org/code/48-5-381.md
next: https://georgiacommons.org/code/48-5-401.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / AD VALOREM TAXATION OF PROPERTY / SCHOOL TAXATION
---

# O.C.G.A. § 48-5-400. Power of county governing authorities to levy and collect taxes for educational purposes.

The governing authority of each county may levy and collect taxes for educational purposes in such amounts as the county governing authority shall determine. Amounts collected from such levies shall be appropriated to the use of the county board of education and to the educational work directed by the county board of education.

## History

Ga. L. 1922, p. 81, § 1; Code 1933, § 32-1127; Code 1933, § 91A-1701, enacted by Ga. L. 1978, p. 309, § 2.

## Cross References

Free public education prior to college or postsecondary level and support by taxation, Ga. Const. 1983, Art. VIII, Sec. I, Para. I.