The governing body of any municipality or county or school district adopting the provisions of this chapter at an election shall thereafter annually levy and collect a tax sufficient to provide for an adequate recreation program for the area specified, of not less than the minimum nor more than the maximum amount set out in the petition for the election, which tax shall be designated as the "recreation tax" and shall be levied and collected in the same manner as the general tax of the municipality, county, or school district.
(Ga. L. 1923, p. 106, § 10; Code 1933, § 69-610; Ga. L. 1946, p. 152, § 10.)
RESEARCH REFERENCES
Am. Jur. 2d.
- 56 Am. Jur. 2d, Municipal Corporations, Counties, and Other Political Subdivisions, § 514. 59 Am. Jur. 2d, Parks, Squares, and Playgrounds, §§ 5, 6. 70C Am. Jur. 2d, Special or Local Assessments, §§ 25, 34. 71 Am. Jur. 2d, State and Local Taxation, §§ 47, 53.
C.J.S.- 64A C.J.S., Municipal Corporations, §§ 2233 et seq., 2276, 2277, 2495.