Georgia § 48-8-101-1 Equal distribution of homestead option sales and use tax among counties and municipalities

Georgia Statutes

§ 48-8-101-1 — Equal distribution of homestead option sales and use tax among counties and municipalities

Georgia § 48-8-101-1

Title48

This text of Georgia § 48-8-101-1 (Equal distribution of homestead option sales and use tax among counties and municipalities) is published on Counsel Stack Legal Research, covering Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

O.C.G.A. § 48-8-101-1 (2026).

Text

It is the intent of the General Assembly that the proceeds of the homestead option sales and use tax be distributed equitably to the counties and qualified municipalities such that the residents of a new incorporated municipality will continue to receive a benefit from that tax substantially equal to the benefit they would have received if the area covered by the municipality had not incorporated. The provisions of this part shall be liberally construed to effectuate such intent.

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It is the intent of the General Assembly that the proceeds of the homestead option sales and use tax be distributed equitably to the counties and qualified municipalities such that the residents of a new incorporated municipality will continue to receive a benefit from that tax substantially equal to the benefit they would have received if the area covered by the municipality had not incorporated. The provisions of this part shall be liberally construed to effectuate such intent.