---
title: O.C.G.A. § 48-8-82.1. One-year increase in tax rate.
collection: code
id: 48-8-82.1
cite_as: O.C.G.A. § 48-8-82.1 (2025)
canonical_url: https://georgiacommons.org/code/48-8-82.1
md_url: https://georgiacommons.org/code/48-8-82.1.md
text_url: https://georgiacommons.org/code/48-8-82.1/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=899
date: 2025
status: repealed
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/48-8-82.md
next: https://georgiacommons.org/code/48-8-83.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: false
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. § 48-8-82.1. One-year increase in tax rate.

No text is printed for this repealed section.

## History

Ga. L. 1988, p. 543, § 1; repealed by Ga. L. 1989, p. 504, § 1, effective April 3, 1989.

## Editor's Notes

Ga. L. 1989, p. 504, § 2, not codified by the General Assembly, provides that: “This Act shall become effective upon its approval by the Governor or upon its becoming law without such approval. If on such effective date the rate of taxation under Article 2 of Chapter 8 of Title 48 has been increased from 1 percent to 2 percent under the authority of former Code Section 48-8-82.1, or if on such date all proceedings have been completed so as to authorize such an increase in the rate of taxation in any special district, then in such special district such increased rate of taxation shall be effective for the period of time specified by former Code Section 48-8-82.1.”