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

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

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.