---
title: O.C.G.A. § 48-8-269.22. Creation of special districts; applicability to metropolitan municipality special district.
collection: code
id: 48-8-269.22
cite_as: O.C.G.A. § 48-8-269.22 (2025)
canonical_url: https://georgiacommons.org/code/48-8-269.22
md_url: https://georgiacommons.org/code/48-8-269.22.md
text_url: https://georgiacommons.org/code/48-8-269.22/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=1072
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
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 / SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX / METROPOLITAN MUNICIPALITY SPECIAL DISTRICTS
---

# O.C.G.A. § 48-8-269.22. Creation of special districts; applicability to metropolitan municipality special district.

(a) Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution of this state, 159 special districts are created within this state. The geographical boundary of each county shall correspond with and shall be conterminous with the geographical boundary of the 159 special districts created.

(b) The provisions of this part shall only be applicable to special districts in which:

(1) A tax is currently being levied and collected by a municipality that is specifically authorized to levy such tax pursuant to a local constitutional amendment for purposes of a metropolitan area system of public transportation set out at Ga. L. 1964, p. 1008, and the laws enacted pursuant to such local constitutional amendment; and

(2) Such municipality contains within its boundaries 15 percent or more of the geographic area of a metropolitan county special district.

(c) The territory of any municipality in this state meeting the qualifications contained in subsection (b) of this Code section shall be a metropolitan municipality special district, the geographic boundary of which shall be conterminous with the geographic boundary of such municipality.

## History

Code 1981, § 48-8-269.22, enacted by Ga. L. 2016, p. 105, § 2-1/SB 369; Ga. L. 2017, p. 774, § 48/HB 323.

## Code Commission Notes

Pursuant to Code Section 28-9-5, in 2016, this Code section, enacted as Code Section 48-8-269.994, was redesignated as Code Section 48-8-269.22.