§ 58-148. Resolution specifying millage rate to be adopted; meetings; publication of notice specifying property tax increase; hearing; adoption; subsequent hearings; adjustments.

(a)

No millage for the calendar year beginning in 1991 and any year thereafter may be levied until the governing authority adopts a resolution or ordinance which specifies the millage rate. The resolution or ordinance shall be adopted at an advertised public meeting and at a time and place which is convenient to the taxpayers of the taxing jurisdiction and shall be adopted only after the governing authority of the taxing jurisdiction has complied with the provisions of this section. Whenever the governing authority shall propose to adopt a millage rate which does not exceed the roll-back rate, it may establish its millage rate pursuant to this subsection.

(b)

In those instances in which the governing authority proposes to establish any millage rate which would require increases beyond the roll-back rate, the governing authority shall advertise its intent to do so and meet again to adopt its ordinance or resolution establishing a millage rate in excess of the roll-back rate. The meeting shall be held not earlier than three weeks following the date when the proposed millage rate was determined.

(c)

Not later than one week prior to final consideration of the proposed millage rate, the governing authority shall place an advertisement in a newspaper of general circulation serving the residents, which shall read as follows:

NOTICE OF PROPERTY TAX INCREASE

The  (name of governing authority)  has tentatively adopted a millage rate which will require an increase in property taxes of  (percentage increase over roll-back rate)  percent.

All concerned citizens are invited to the public hearing on this tax increase to be held at  (place of meeting)  on  (date and time)  .

A final decision on the proposed tax increase will be made only after this hearing.

(d)

The advertisement shall be prominently displayed and shall not be placed in that section of the newspaper where legal notices appear.

(e)

After the final hearing, the millage rate shall be adopted. The ordinance or resolution shall specify the roll-back rate and the final millage rate.

(f)

Any notice or hearing required under this section may be combined with any notice or hearing required under O.C.G.A. tit. 36, ch. 81, art. 1 (O.C.G.A. § 36-81-1 et seq.). Nothing in this section shall be deemed to preclude the conduct of further hearings, if the governing authority deems such hearings necessary and complies with the general notice requirements of subsections (a) and (c) of this section.

(g)

A subsequent adjustment in the millage rate for the then current tax year made by the governing authority of any taxing jurisdiction to effect the adjustments required by O.C.G.A. tit. 48, ch. 5, art. 5A (O.C.G.A. § 48-5-340 et seq.) shall not require new advertisement and hearings as required in this section.

(1991 Ga. Laws (Act No. 12), page 3506, § 3)

State law reference

Millage rollback when levying joint sales and use tax, O.C.G.A. § 48-8-91.