---
title: O.C.G.A. § 48-8-81. Creation of special districts.
collection: code
id: 48-8-81
cite_as: O.C.G.A. § 48-8-81 (2025)
canonical_url: https://georgiacommons.org/code/48-8-81
md_url: https://georgiacommons.org/code/48-8-81.md
text_url: https://georgiacommons.org/code/48-8-81/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=897
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 / JOINT COUNTY AND MUNICIPAL SALES AND USE TAX (LOST)
---

# O.C.G.A. § 48-8-81. Creation of special districts.

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

## History

Ga. L. 1975, p. 984, § 2; Ga. L. 1976, p. 1019, § 9; Code 1933, § 91A-4610, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1978, p. 1429, § 1; Ga. L. 1979, p. 5, § 98; Ga. L. 1979, p. 446, § 1; Code 1933, § 91A-4601, enacted by Ga. L. 1979, p. 446, § 2; Ga. L. 1983, p. 3, § 64.