---
title: O.C.G.A. § 48-5-401. Annual recommendation by county boards of education to county governing authorities of school tax rate.
collection: code
id: 48-5-401
cite_as: O.C.G.A. § 48-5-401 (2025)
canonical_url: https://georgiacommons.org/code/48-5-401
md_url: https://georgiacommons.org/code/48-5-401.md
text_url: https://georgiacommons.org/code/48-5-401/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=810
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/48-5-400.md
next: https://georgiacommons.org/code/48-5-402.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. § 48-5-401. Annual recommendation by county boards of education to county governing authorities of school tax rate.

Each county board of education shall annually recommend to the county governing authority the rate of levy to be made for taxes for the support and maintenance of education in the county, exclusive of property located in independent school districts, and likewise shall notify the commissioner of the rate of the levy to be made on such property in the county for the support and maintenance of education.

## History

Ga. L. 1919, p. 288, § 134; Code 1933, § 32-1118; Ga. L. 1946, p. 206, § 17; Code 1933, § 91A-1702, enacted by Ga. L. 1978, p. 309, § 2.