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Georgia Code Title 48. Revenue and Taxation § 48-8-260

Current as of March 28, 2024 | Updated by FindLaw Staff

As used in this article, the term:

(1) “Intergovernmental agreement” means a contract entered into pursuant to Article IX, Section III, Paragraph I of the Constitution.

(2) “Mass transportation” means any mode of transportation serving the general public which is appropriate to transport people by highways or rail.

(3) “Qualified municipality” means a qualified municipality as defined in paragraph (4) of Code Section 48-8-110 which is located wholly or partly within a special district.

(4) “Transportation purposes” means and includes:

(A) Roads, bridges, public transit, rails, airports, buses, seaports, including without limitation road, street, and bridge purposes pursuant to paragraph (1) of subsection (b) of Code Section 48-8-121, and all accompanying infrastructure and services necessary to provide access to these transportation facilities, including new general obligation debt and other multiyear obligations issued to finance such purposes;

(B) The retirement of previously incurred general obligation debt with respect only to such purposes as identified in subparagraph (A) of this paragraph, but only if an intergovernmental agreement has been entered into under this part;

(C) A capital outlay project or projects under subparagraph (a)(1)(M) of Code Section 48-8-111, with respect only to such purposes as identified in subparagraph (A) of this paragraph; or

(D) Any combination of two or more of the foregoing.

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Cite this article: FindLaw.com - Georgia Code Title 48. Revenue and Taxation § 48-8-260 - last updated March 28, 2024 | https://codes.findlaw.com/ga/title-48-revenue-and-taxation/ga-code-sect-48-8-260/

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