One Click Case Law for § 48-5-331
O.C.G.A. § 48-5-330 <-- --> O.C.G.A. §48-5-340

2010 Georgia Code

TITLE 48 - REVENUE AND TAXATION

CHAPTER 5 - AD VALOREM TAXATION OF PROPERTY
ARTICLE 5 - UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION
PART 3 - STATE LOANS TO COUNTIES
§ 48-5-331 - Capital fund for loans to counties for property valuation and equalization purposes

O.C.G.A. 48-5-331 (2010)
48-5-331. Capital fund for loans to counties for property valuation and equalization purposes


All funds appropriated to the department for the purpose of making loans to counties to aid in defraying the cost of property valuation and equalization programs for ad valorem tax purposes, when such funds were or are included in an allotment approved by the Governor, shall be deemed to create a capital fund to be administered by the commissioner for the purpose of making loans for property valuation and equalization purposes authorized by law. Any funds which are repaid to the commissioner in accordance with the terms of the loans shall become a part of the capital fund and may be reloaned by the commissioner in the manner and under the terms authorized by law.