Computation of Effect of Grants to Be Shown on Tax Bill

  1. Law
  2. Georgia Code
  3. Education
  4. Elementary and Secondary Education
  5. Additional State Aid
  6. Computation of Effect of Grants to Be Shown on Tax Bill

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  1. A computation shall be shown on each tax bill for school ad valorem taxes which represents the local school system's share of funds in the "General Appropriations Act" for ad valorem tax relief. The provisions of this Code section shall not apply to tax bills for motor vehicles and trailers.
  2. The computation provided for in subsection (a) of this Code section shall show the following:
    1. The mill rate which the local school system would have been required to levy to fund a budget equal in amount to the actual budget of the system, including the system's share of funds identified for this purpose in the "General Appropriations Act," if no funds were actually received by the system pursuant to such appropriation for that year. This mill rate shall be labeled "Annual Equivalent Mill Rate";
    2. As a subtraction from the mill rate determined pursuant to paragraph (1) of this subsection, a mill rate which, if applied against the tangible property in the local school system, would produce tax revenue equal to the amount of the funds received in that year by the school system pursuant to the appropriation for that year. This mill rate shall be labeled "State School Tax Credit"; and
    3. As the remainder of the subtraction provided for in paragraph (2) of this subsection, the mill rate which is actually being levied against the taxpayer's property. This mill rate shall be labeled "Actual School Tax Mill Rate."
  3. It is the purpose of this Code section to provide in a demonstrable fashion to each ad valorem taxpayer of that tangible property provided for in subsection (a) of this Code section information which will enable the taxpayer to ascertain readily the amount of additional state funds which are being made available to that local school system in which the taxpayer's property is being taxed. Additionally, each such taxpayer by this Code section will be in the position to be informed as to what purposes the officials in charge of the local school system and its finances have devoted the use of such funds. If a local school system has received funds which have been made available by the General Assembly pursuant to the "General Appropriations Act" but has not reduced local property taxes levied in behalf of the school system, each taxpayer will be so informed. However, if the receipt of additional state funds has enabled the local school system to reduce local property taxes by a corresponding sum to that received pursuant to the "General Appropriations Act," or any fraction thereof, the taxpayer will be so advised.

(Ga. L. 1979, p. 1001, § 4; Ga. L. 1989, p. 808, § 2; Ga. L. 2000, p. 618, § 59.)

Editor's notes.

- Ga. L. 2000, p. 618, § 1, not codified by the General Assembly, provides: "This Act shall be known and may be cited as the 'A Plus Education Reform Act of 2000.'"

JUDICIAL DECISIONS

Use of tax rebate funds unrestricted.

- Although the Tax Rebate Act, O.C.G.A. § 20-2-330 et seq., seeks to encourage tax relief, the Act does not require that any tax relief be afforded and the Act does not restrict the manner in which a local school system may apply the tax rebate funds in furtherance of educational purposes. Cowen v. Snellgrove, 169 Ga. App. 271, 312 S.E.2d 623 (1983).

OPINIONS OF THE ATTORNEY GENERAL

Computation requirement inapplicable without appropriation "for ad valorem relief."

- The requirement for a computation does not apply unless there is an appropriation "for ad valorem tax relief . . . identified for this purpose in the 'General Appropriations Act' ". Since there was no appropriation identified for ad valorem tax relief in the General Appropriations Act for Fiscal Year 1991-1992, the provisions of O.C.G.A. § 20-2-334 did not apply to it. 1991 Op. Att'y Gen. U91-13.

RESEARCH REFERENCES

Am. Jur. 2d.

- 68 Am. Jur. 2d, Schools, § 56 et seq.

C.J.S.

- 78A C.J.S., Schools and School Districts, § 799 et seq.


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