The county board of education of each county shall succeed to and be vested with all of the rights, powers, and duties formerly vested in the local or consolidated school district trustees with respect to the building and equipping of schoolhouses in the county, preparing tax digests, and furnishing them to the tax collector of the county.
(Ga. L. 1919, p. 288, § 143; Ga. L. 1921, p. 221, § 1; Code 1933, § 32-1401; Ga. L. 1946, p. 206, § 20.)
OPINIONS OF THE ATTORNEY GENERAL
Title to school property of abolished local district.
- Title to school property located within the county and recorded as being owned by the trustees of an abolished local school district passes by operation of law to the county board of education upon the abolition and merger of the local school district into the county system and the same rule would follow for property held by an independent city system. 1954-56 Op. Att'y Gen. p. 266.
School tax may be collected without deduction for preparing school digest.- It is proper to levy and collect the county school tax without any deduction therefrom as payment for the preparation of a separate school digest. 1965-66 Op. Att'y Gen. No. 65-62.
County boards not authorized to make payments for digests.- Absent valid local law to the contrary, county boards of education are not authorized to make to county tax collectors, and county tax collectors are not authorized to receive from county boards of education, payments for the preparation of county school tax digests. 1968 Op. Att'y Gen. No. 68-348.
RESEARCH REFERENCES
Am. Jur. 2d.
- 68 Am. Jur. 2d, Schools, §§ 45, 48, 86 et seq.
C.J.S.- 78 C.J.S., Schools and School Districts, § 90.