2021 Georgia Code
Title 36 - Local Government
Chapter 17 - Grants of State Funds to Counties
Article 2 - Grants to Counties for County Roads and Maintenance
- § 36-17-20. Authorization of Grants
- § 36-17-21. Allocation of Funds; Grant of Tax Credit to Homesteads as Prerequisite to Receipt of Funds; Use of Surplus Funds
- § 36-17-22. Allocation of Funds; Grant of Credit on Certain Tangible Property Taxes as Prerequisite to Receipt of Funds
- § 36-17-23. Limits on Granting of Credits; Claim and Certification of Credits by Taxpayer; Recovery of Credits Erroneously or Illegally Granted; Payment of Tax Liability Prerequisite to Credit
- § 36-17-24. Credits and Surplus to Be Shown on Tax Bills; Disbursal of Funds on Certification of State Revenue Commissioner
- § 36-17-25. Administration of Article by State Revenue Commissioner; Promulgation of Rules and Regulations
- Schedule of amounts of money to be appropriated to counties for use exclusively for construction and maintenance of public roads, § 48-14-3.
JUDICIAL DECISIONS
Constitutionality of Ga. L. 1973, p. 475.
- Georgia Laws 1973, p. 475, which authorized the grant of state funds "to aid in the construction of county roads and maintenance thereof," to the counties of the state, upon each county's providing a property tax credit in accordance with formulas prescribed in the Act, was a constitutionally permissible legislative grant, and did not violate the due process or equal protection provisions of the Constitution of Georgia or the United States. Brown v. Wright, 231 Ga. 686, 203 S.E.2d 487 (1974).
Provision in Ga. L. 1973, p. 475 that no county was eligible to receive any funds unless a tax credit was given on homesteads first and then on tangible property (exclusive of motor vehicles and trailers), in accordance with the formulas prescribed in the Act, was not a forbidden gratuity within the meaning of the Georgia Constitution. Brown v. Wright, 231 Ga. 686, 203 S.E.2d 487 (1974).
RESEARCH REFERENCES
C.J.S.
- 81A C.J.S., States, § 404 et seq.
