---
title: Ga. Const. Art. VII, Sec. III, Para. III. Grants to counties and municipalities.
collection: code
id: ga-const:art-vii-sec-iii-para-iii
cite_as: Ga. Const. Art. VII, Sec. III, Para. III
canonical_url: https://georgiacommons.org/constitution/ga/art-vii-sec-iii-para-iii
md_url: https://georgiacommons.org/constitution/ga/art-vii-sec-iii-para-iii.md
text_url: https://georgiacommons.org/constitution/ga/art-vii-sec-iii-para-iii/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/2ga-const-(v2)-2016-pdf.pdf?sfvrsn=f5de823e_0#page=1232
date: 2016
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/constitution/ga/index.md
previous: https://georgiacommons.org/constitution/ga/art-vii-sec-iii-para-ii.md
next: https://georgiacommons.org/constitution/ga/art-vii-sec-iii-para-iv.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: CONSTITUTION OF THE / TAXATION AND FINANCE / PURPOSES AND METHOD OF STATE TAXATION
---

# Ga. Const. Art. VII, Sec. III, Para. III. Grants to counties and municipalities.

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.

State funds may be granted to counties and municipalities within the state. The grants authorized by this Paragraph shall be made in such manner and form and subject to the procedures and conditions specified by law. The law providing for any such grant may limit the purposes for which the grant funds may be expended.

## Cross References

Grants of state funds to municipal corporations, Ch. 40, T. 36.

## Law Reviews

For article, ‘‘The County Spending Power: An Abbreviated Audit of the Account,’’ see 16 Ga. L. Rev. 599 (1982).

For note discussing Georgia’s local options sales tax, Art. 2, Ch. 8, T. 48, see 31 Mercer L. Rev. 313 (1979).

## 1976 Constitution.

Art. VII, Sec. II, Para. IV.

## Express Constitutional Authorizataxes.

The list of purposes for which the state may tax listed in Ga. Const. 1976, Art. VII, Sec. II, Para. I (see Ga. Const. 1983, Art. VII, Sec. III, Para. I), and Ga. Const, 1976, Art. VII, Sec. II, Para. IV (see Ga. Const. 1983, Art. VII, Sec. III, Para III) is the only source of purposes of taxation for which the state may validly delegate to its creatures the power to tax. City Council v. Mangelly, 243 Ga. 358, 254 S.E.2d 315 (1979).

Right of state to tax to grant funds

## To Municipalities Not Delegable.

Though the purposes listed in Ga. Const. 1976, Art. VII, Sec. II, Para. I (see Ga. Const. 1983, Art. VII, Sec. III, Para. I) are capable of delegation, the right of the state to tax in order to grant funds to municipalities pursuant to this paragraph is not capable of delegation to counties or to any other subdivision of the state. City Council v. Mangelly, 243 Ga. 358, 254 S.E.2d 315 (1979).

Cited in City of Valdosta v. Blum, 182 Ga. 174, 184 S.E. 700 (1936).

## Grants to Insolvent Counties.

The General Assembly may make grants of state funds to insolvent counties upon such reasonable conditions as are not otherwise constitutionally prohibited. 1986 Op. Att’y. Gen. No. U86-3.

## Alr.

Home rule charter as affecting power of Legislature in respect of municipal taxation, 106 ALR 1202.

What constitutes moral obligation justifying appropriation of public moneys for benefit of an individual, 172 ALR 1407.