{"data":{"id":"us-ga/o.c.g.a.-48-8-81","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-8-81","heading":"Creation of special districts.","body":"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.","path":["TITLE 48 Revenue and Taxation","CHAPTER 8 Sales and Use Taxes","Article 2 Joint County and Municipal Sales and Use Tax (LOST)"],"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":"c0edc63091e74a4e5c2de2e4fe69d9089f021c700dbca067d368ca4f88f4959c","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-8-80","next":"us-ga/o.c.g.a.-48-8-82"},"notice":"GroundRules: Original legal text. Not legal advice."}