---
title: Ga. Const. Art. IX, Sec. IV, Para. III. Purposes of taxation; allocation of taxes.
collection: code
id: ga-const:art-ix-sec-iv-para-iii
cite_as: Ga. Const. Art. IX, Sec. IV, Para. III
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date: 2016
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heading_path: CONSTITUTION OF THE / COUNTIES AND MUNICIPAL CORPORATIONS / TAXATION POWER OF COUNTY AND MUNICIPAL GOVERNMENTS
---

# Ga. Const. Art. IX, Sec. IV, Para. III. Purposes of taxation; allocation of taxes.

A constitution provision shown as in force is in force as printed in the volume. A court decision can make a printed provision unenforceable without changing the volume, and the volume does not record that.

No levy need state the particular purposes for which the same was made nor shall any taxes collected be allocated for any particular purpose, unless otherwise provided by this Constitution or by law.

## 1976 Constitution.

Art. IX, Sec. V, Paras. I, II.

## General Assembly Must Have ex-Allocation of County Revenue for ex-Additional Charge for Building Permits Prohibited.

This provision does not give a county authority to impose a tax or charge in addition to all charges currently imposed for building permits where those funds are allocated directly to the board of education. DeKalb County v. Brown Bldrs. Co., 227 Ga. 777, 183 S.E.2d 367 (1971) (see Ga. Const. 1983, Art. IX, Sec. IV, Para. III).

Using tax funds to improve private

## Corporate Property Prohibited.

Expenditure of tax funds to build or improve facilities upon the property of a private corporation is not among the enumerated powers of this paragraph. Nelson v. Wainwright, 224 Ga. 693, 164 S.E.2d 147 (1968) (see Ga. Const. 1983, Art. IX, Sec. IV, Para. III).