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Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 8. SALES AND USE TAXES · Article 3. COUNTY SALES AND USE TAXES · Part 2. SALES TAX FOR EDUCATIONAL PURPOSES (ESPLOST)

48-8-144. Local charter schools and state chartered special schools as capital outlay project.

Active

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

  1. (a)

    As used in this Code section, the term:#

    1. (1)

      “Local charter school” means a local charter school as defined in paragraph (7) of Code Section 20-2-2062.#

    2. (2)

      “State chartered special school” means a state chartered special school as defined in paragraph (16) of Code Section 20-2-2062 and with respect to which the referendum required under Article VIII, Section V, Paragraph VII of the Constitution has been conducted and approved.#

  2. (b)

    A county or independent board of education shall be authorized to include local charter schools, state chartered special schools, or both as capital outlay projects in projects specified in the ballot language for a proposed tax under Article VIII, Section VI, Paragraph IV of the Constitution and this part.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Code 1981, § 48-8-144, enacted by Ga. L. 2008, p. 167, § 1/HB 1065.

Code Commission notes

Pursuant to Code Section 28-9-5, in 2008, “of the Constitution” was inserted in paragraph (a)(2).

Read the official page (the state's PDF, opened at the page this text was read from).

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t48-ch7-8-(v37)-2024-pdf.pdf, Volume V37, 2024 edition, page 996; merge action: carried; file SHA-256 94ae5e1b204a.