2018 Georgia Code
Title 36 - Local Government
Provisions Applicable to Municipal Corporations Only
Chapter 36 - Annexation of Territory
Article 3 - Annexation Pursuant to Application by Owners of 60 Percent of Land and 60 Percent of Electors
§ 36-36-38. Filing of identification of annexed property with county and Department of Community Affairs; applicability of municipal ad valorem taxes to annexed territory; effect of annexation

Universal Citation: GA Code § 36-36-38 (2018)
  • (a) When an application pursuant to Code Section 36-36-32 is acted upon by the municipal authorities and the land, by ordinance, is annexed to the municipal corporation, an identification of the annexed property shall be filed with the Department of Community Affairs and with the county in which the property is located in accordance with Code Section 36-36-3.

  • (b) Municipal ad valorem taxes shall not apply to property within the annexed territory until January 1 of the following year.

  • (c) When so annexed, such lands shall constitute a part of the lands within the corporate limits of the municipal corporation as completely and fully as if the limits had been marked and defined by local Act of the General Assembly.

Disclaimer: These codes may not be the most recent version. Georgia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.