---
title: O.C.G.A. § 48-8-144. Local charter schools and state chartered special schools as capital outlay project.
collection: code
id: 48-8-144
cite_as: O.C.G.A. § 48-8-144 (2025)
canonical_url: https://georgiacommons.org/code/48-8-144
md_url: https://georgiacommons.org/code/48-8-144.md
text_url: https://georgiacommons.org/code/48-8-144/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch7-8-(v37)-2024-pdf.pdf?sfvrsn=1ff964a3_0#page=996
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/48-8.md
previous: https://georgiacommons.org/code/48-8-143.md
next: https://georgiacommons.org/code/48-8-145.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 / SALES AND USE TAXES / COUNTY SALES AND USE TAXES / SALES TAX FOR EDUCATIONAL PURPOSES (ESPLOST)
---

# O.C.G.A. § 48-8-144. Local charter schools and state chartered special schools as capital outlay project.

(a) As used in this Code section, the term:

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

(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.

(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.

## 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).