Wells v. City of Baldwin

Core Citations

DISTINGUISHES

• Nielubowicz v. Chatham County
• Martin v. Ellis

This document cites

• Georgia - Decatur Tax Payers League, Inc. v. Adams
• Georgia - Nielubowicz v. Chatham County
• Georgia - Martin v. Ellis
• Georgia - Youngblood v. State
• Georgia - City of Atlanta v. Collins



See all quotations

• US - Reference Stubs - Distribution and use of proceeds; certificate specifying percentage of proceeds for each political subdivision; determination of proceeds for absent municipalities; procedure for filing certificates; effect of failure to file; renegotiation of certificate
• US - Reference Stubs - Resolution by governing authorities of counties and municipalities in special districts imposing tax; time
• US - Reference Stubs - Adoption of resolution imposing tax by governing authorities of county and municipality; time; effective date in general and with respect to services billed monthly; certified copy of resolution to commissioner
• US - Reference Stubs - Authorization of counties and municipalities to impose joint sales and use tax; rate; applicability to sales of motor fuels and food and beverages
• US - Reference Stubs - Penalties for failure to file return or make payment in full; exception for providential cause; penalty for willful failure tofile return or for false or fraudulent return
• US - Reference Stubs - Condition precedent to authority to impose tax following first year of imposition; annual adjustment of millage rate for ad valorem taxation of tangible personal property; formula; information required on tax bills; effect on tax bills when millage rate is zero
• US - Reference Stubs - Referendum election to decide imposition of tax; procedure; resolution; call for election; publication; ballot; result; subsequent elections; declaration and certification of result; expense
• US - Reference Stubs - Creation of special districts
• US - Reference Stubs - Administration and collection of tax by commissioner; applicability of Article 1 of this chapter; first application of moneys to taxpayers' state tax liabilities; compensation of dealers if payments not delinquent; rate
• US - Reference Stubs - OCGA § 48-8-89.3 Levy of Tax In Certain Special Districts; Distribution of Proceeds to Qualified Municipality