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2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 5 - Ad Valorem Taxation of Property (Arts. 1 — 13)
Article 8 - School Taxation (§§ 48-5-400 — 48-5-405)
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Cross references.Local taxation for education, Ga. Const. 1983, Art. VIII, Sec. VI, Para. I et seq.
Hierarchy Notes:O. C. G. A. Title 48
O. C. G. A. Title 48, Ch. 5
Universal Citation:
O.C.G.A. Title 48, Ch. 5, Art. 8
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- § 48-5-400. Power of county governing authorities to levy and collect taxes for educational purposes
- § 48-5-401. Annual recommendation by county boards of education to county governing authorities of school tax rate
- § 48-5-402. Public utility property in school districts subject to school tax; returns to show fair market value of property; assessment and collection of school tax by commissioner; contesting taxability
- § 48-5-403. [Reserved] Assessment of property subject to school taxes by tax commissioners or tax receivers; adoption and use of assessment by county boards of education; contesting taxability
- § 48-5-404. Collection of county school taxes by tax commissioners or tax collectors; collection of school taxes and commissions in certain counties
- § 48-5-405. Levy and collection of tax by municipalities for independent school systems; authorized purposes for expenditures
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