---
title: O.C.G.A. § 48-8-269.42. Prerequisite for authority to impose tax.
collection: code
id: 48-8-269.42
cite_as: O.C.G.A. § 48-8-269.42 (2025)
canonical_url: https://georgiacommons.org/code/48-8-269.42
md_url: https://georgiacommons.org/code/48-8-269.42.md
text_url: https://georgiacommons.org/code/48-8-269.42/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=1085
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/48-8-269.41.md
next: https://georgiacommons.org/code/48-8-269.43.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 / SPECIAL DISTRICTS FOR TRANSIT PURPOSES SALES AND USE TAX (TRANSIT SPLOST) / GENERAL PROVISIONS
---

# O.C.G.A. § 48-8-269.42. Prerequisite for authority to impose tax.

Prior to the issuance of any call for the referendum by any county that desires to levy a tax for transit projects authorized under this article, the county shall determine whether the region has proposed a referendum on a tax under Article 5 of this chapter. This determination shall be based on whether, pursuant to paragraphs (2) and (3) of subsection (c) of Code Section 48-8-245, a majority of the governing authorities of counties within the region containing the county proposing the tax have passed resolutions calling for the levy of a tax under Article 5 of this chapter. If a majority of the governing authorities of the counties in the region have passed such a resolution, the county proposing a tax under this article shall postpone the referendum under this part until the regional referendum has been decided. No ballot shall propose a tax under this article and under Article 5 of this chapter at the same election.

## History

Code 1981, § 48-8-269.42, enacted by Ga. L. 2018, p. 377, § 1-3/HB 930.