Georgia · Snapshot Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17

O.C.G.A. § 48-8-81: Creation of special districts.

Where this section sits in the code

TITLE 48 Revenue and Taxation
CHAPTER 8 Sales and Use Taxes
Article 2 Joint County and Municipal Sales and Use Tax (LOST)

Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution of this state, there are created within this state 159 special districts. The geographical boundary of each county shall correspond with and shall be conterminous with the geographical boundary of one of the 159 special districts.

Collected 2026-09-17T19:34:57Z. Source file · JSON

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