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2006 Georgia Code - 48-5-331
48-5-331. All funds appropriated to the department for the
purpose of making loans to counties to aid in defraying the cost of
property valuation and equalization programs for ad valorem tax
purposes, when such funds were or are included in an allotment
approved by the Governor, shall be deemed to create a capital fund
to be administered by the commissioner for the purpose of making
loans for property valuation and equalization purposes authorized
by law. Any funds which are repaid to the commissioner in
accordance with the terms of the loans shall become a part of the
capital fund and may be reloaned by the commissioner in the manner
and under the terms authorized by law.
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