§ 58-72. Power of general assembly to prescribe duties and powers of county fiscal authorities.

The General Assembly of Georgia shall have the power, by general, local or special law applicable to Fulton County and the political subdivisions located wholly or in part in Fulton County, and the fiscal authorities thereof, to:

(1)

Prescribe the date or time when the fiscal authorities of such county shall make or fix the levy of ad valorem taxes and the amount of assessments and other charges to be made for any purpose against property or property owners;

(2)

Prescribe the manner in which bills or notices covering taxes or assessments or other charges, including those due to the State of Georgia, Fulton County, or any other political subdivision located wholly or in part in Fulton County, shall be prepared; the number of such bills or notices; and the information to be shown thereon; or to delegate authority to determine such matters;

(3)

Provide when the payment of taxes or assessments or other charges, including those due to the State of Georgia, Fulton County or any other political subdivision located in whole or in part in Fulton County, shall be due, either in installments or in one sum, and when default in such payment shall occur;

(4)

Authorize payments or partial payments of taxes, assessments or other charges, or installments thereof, to be apportioned among the State of Georgia, Fulton County, and any other political subdivision of the state in the same proportions that the taxes, assessments or other charges due each shall bear to the whole bill or bills reserving to the taxpayer the right to direct how money paid by taxpayer shall be applied;

(5)

Require and contract for appraisals or reappraisals of any or all classes of taxable property therein to be completed and paid for during the same or a subsequent year, to direct how the cost thereof shall be defrayed, whether out of general funds, the proceeds of general or special taxes, or otherwise, and designate the persons or agency to make such appraisals or provide how such persons or agency shall be selected;

(6)

Prescribe the location of the office or offices, without reference to the courthouse, of any tax or fiscal officer whose duties are connected with the tax or public revenue system, anywhere in said county, or provide how the location of such offices shall be determined; and

(7)

Prescribe or authorize the use of new or improved forms, records, equipment, devices, or other machinery for collecting, computing, maintaining, distributing or otherwise employing information and date connected with the tax or revenue system of such county.

(1951 Ga. Laws (Act No. 46), page 874, § 1)

Editor's note

The above amendment to Ga. Const. (1945) art. VII, was continued in full force and effect by 1986 Ga. Laws (Act No. 1055), page 4432. See Ga. Const. art. XI, § I, ¶ IV.