{"data":{"id":"us-ga/o.c.g.a.-48-8-144","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-8-144","heading":"Local charter schools and state chartered special schools as capital outlay project.","body":"(a) As used in this Code section, the term:\n(1) “Local charter school” means a local charter school as defined in paragraph (7) of Code Section 20-2-2062.\n(2) “State chartered special school” means a state chartered special school as defined in paragraph (16) of Code Section 20-2-2062 and with respect to which the referendum required under Article VIII, Section V, Paragraph VII of the Constitution has been conducted and approved.\n(b) A county or independent board of education shall be authorized to include local charter schools, state chartered special schools, or both as capital outlay projects in projects specified in the ballot language for a proposed tax under Article VIII, Section VI, Paragraph IV of the Constitution and this part.","path":["TITLE 48 Revenue and Taxation","CHAPTER 8 Sales and Use Taxes","Article 3 County Sales and Use Taxes","PART 2 Sales Tax for Educational Purposes (ESPLOST)"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.48.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"2b88e7b8cbdb78cd971a8a2ab56c55024d6141991d5a9b2bc60ab8012ab9cbd5","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-8-143","next":"us-ga/o.c.g.a.-48-8-160"},"notice":"GroundRules: Original legal text. Not legal advice."}