2020 Georgia Code
Title 20 - Education
Chapter 2 - Elementary and Secondary Education
Article 8 - Consolidation of Independent and County School Systems
§ 20-2-372. Effect of Repeal and Consolidation

Universal Citation: GA Code § 20-2-372 (2020)

Where any local or independent system is repealed by and in the manner provided in Code Sections 20-2-370 and 20-2-371, the territory formerly included in such independent system shall become and constitute a school district of the county in which it is located and shall enjoy the same privileges and shall be governed by the same laws as other school districts in the county, including the authority to levy local taxes for school purposes; provided, however, that the rate for such taxation shall not exceed the rate allowed by law to other similar school districts.

(Ga. L. 1926, Ex. Sess., p. 40, § 3; Code 1933, § 32-1203.)


Systems cannot merge except by constitutional amendment or statutory procedure.

- No existing county school system can legally merge with an independent school system except by constitutional amendment or by following the present statutory procedure. 1952-53 Op. Att'y Gen. p. 335.

No existing county board of education and independent school system can merge except either by following the present statutory procedure or through the adoption of a constitutional amendment changing the existing systems. 1960-61 Op. Att'y Gen. p. 143.

When merged, former homestead exemptions not subject to county tax.

- When an independent school system of a city was merged with the county school system, the homestead exemptions granted under Ga. L. 1946, p. 12 to the residents of the city were not subject to the tax levied by the county for school purposes. 1958-59 Op. Att'y Gen. p. 348.


Am. Jur. 2d.

- 68 Am. Jur. 2d, Schools, §§ 36, 40, 48.


- 78 C.J.S., Schools and School Districts, §§ 87, 89, 90.

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