O.C.G.A. § 48-8-244.1: Effect of special district levy on state allocation of funds under Code Section 32-5-27.
Where this section sits in the code
- TITLE 48 Revenue and Taxation
- CHAPTER 8 Sales and Use Taxes
- Article 5 Special District Transportation Sales and Use Tax (TSPLOST)
- PART 2 Election, Imposition, and Procedures
The approval of the levy of the special district transportation sales and use tax in a special district shall not in any way diminish the percentage of funds allocated to a special district or any of the local governments within a special district under the provisions of subsection (c) of Code Section 32-5-27. The amount of funds expended in a special district shall not be decreased due to the use of proceeds from the special district transportation sales and use tax to construct transportation projects that have a high priority in the state-wide strategic transportation plan. If a special district constructs a project on the approved investment list using proceeds from the special district tax, then the state funding under subsection (c) of Code Section 32-5-27 shall not be diverted to priority projects in other special districts.
Collected 2026-09-17T19:34:57Z. Source file · JSON