GA Code § 36-39-4 (2021)
2021 Georgia Code|Title 36 - Local Government|Chapter 39 - Street Improvements|§ 36-39-4. Basis of Assessments for Improvements; Municipal Corporation Owner of Intersecting Streets Fronting Improvement; Payment of Assessments on Frontage

  Each lot or parcel of land abutting upon the improvement shall be charged on a basis of lineal foot frontage at an equal rate per foot of such frontage with its just pro rata share of the entire cost of the improvement, less any amounts paid by street or steam railways or others; provided, however, that the cost of the sidewalks, curbs, and gutters shall be charged entirely to the lots or parcels of land abutting on that side of the street upon which the same are constructed.   The frontage of intersecting streets shall be assessed as real estate abutting upon the improvement and the municipal corporation, for all purposes of this chapter, shall be deemed to be the owner thereof. The mayor or chairman of the board of commissioners of the municipal corporation shall have authority to sign the petition or file the objections provided for in this chapter as to improvements affecting such frontage. The governing body of the municipal corporation shall pay from the municipal corporation treasury, as other current bills are paid, its just pro rata share of the entire cost of such an improvement, unless the owners of a majority of the frontage in the petition provided for in subsection (b) of Code Section 36-39-3 agree to pay the entire cost of the improvement or unless in the resolution provided for in subsection (a) of Code Section 36-39-3 it is stated that the entire cost of the improvement is to be paid by the owners of the abutting property.    (Ga. L. 1927, p. 321, § 4; Code 1933, § 69-404.)   RESEARCH REFERENCES   Am. Jur. 2d.   - 26 Am. Jur. 2d, Eminent Domain, § 298. 39 Am. Jur. 2d, Highways, Streets, and Bridges, § 307.   C.J.S.   - 29A C.J.S., Eminent Domain, § 361. 40 C.J.S., Highways, § 467 et seq. 64 C.J.S., Municipal Corporations, § 1281.   ALR.    - Qualification of owner of property affected by public improvement to act in making assessment, 2 A.L.R. 1207.    Loss of right to contest assessment in proceeding for street or sewer improvement by waiver, estoppel, or the like, 9 A.L.R. 634.    Loss of right to contest assessment in drainage proceeding by waiver, estoppel, or the like, 9 A.L.R. 842.    Validity of promise based on invalid paving assessment, 20 A.L.R. 1326.    Validity of assessment for local improvement as affected by contingency upon which the award of a contract for a related improvement is dependent, 29 A.L.R. 832.    Excessiveness or unfairness of assessment for highway improvement on property of railroad company, 48 A.L.R. 497.    Assessments for improvements by the front-foot rule, 56 A.L.R. 941.    Necessity that additional assessment in proceeding for local improvement precede incurring liability in excess of the original assessment, 63 A.L.R. 1179.    Validity of ad valorem tax for highway purposes without attempt to apportion on basis of benefits, 72 A.L.R. 1103.    Liability of abutting property to assessment for street paving as affected by character or extent of traffic, 73 A.L.R. 1295.    Classification as regards counties or other political divisions permissible in statute imposing cost of construction or maintenance of highways upon property specially benefited, 77 A.L.R. 1285.    Lump-sum assessment for taxes or public improvement against property owned by cotenants in undivided shares, 80 A.L.R. 862.    Statute authorizing or requiring reassessment for public improvement when original assessment is invalid or void as applicable when proceedings leading to original assessment were without jurisdiction, 83 A.L.R. 1190.    Public property as subject to special assessment for improvement, 90 A.L.R. 1137.    Power and duty to include in a periodical special assessment the amount of a deficiency for a previous period resulting from delinquent assessments which may eventually be paid, 96 A.L.R. 1275.    Diversion of traffic into business district by opening new route as special benefit for which assessment may be made, 96 A.L.R. 1380.    Property unit for purposes of assessment for street or other local improvement as affected by owner's disregard of original lot lines or creation of new ones, 104 A.L.R. 1049.    Duration of lien of special assessment and period of limitation of action for its enforcement as affected by adoption of installment plan of payment, 114 A.L.R. 399.    Personal liability of property owner to pay assessments for local improvements, 127 A.L.R. 551; 167 A.L.R. 1030.    Constitutionality of classification of streets as regards source of payment for improvements, 127 A.L.R. 1090.    Applicability of statute of limitations to action to enforce special assessments as affected by question whether imposition or enforcement of the assessment is an exercise of a governmental function, 136 A.L.R. 572.    Manner of enforcing special assessments against public property, 150 A.L.R. 1394.    Unimproved strip or area separating property from improved portion of street as affecting assessability of property for street improvement, 166 A.L.R. 1083.    Validity and effect of agreement by property owners or occupants to pay cost of, or assessment against property for, local improvement, 167 A.L.R. 1030.   Power to include in special assessment interest accruing during the construction of the public improvement and running until the special assessments therefor become due, 58 A.L.R.2d 1343.   Liability with respect to improvement assessments or charges as between vendor and purchaser, 59 A.L.R.2d 1044.   Exclusiveness of method prescribed by statute or ordinance for enforcement of special assessment for public improvement or service, 88 A.L.R.2d 1250.   What property "abuts" on improvement so as to be subject to assessment, 97 A.L.R.2d 1079.   Duty as between life tenant and remainderman as respects payment of improvement assessments, 10 A.L.R.3d 1309.   Exemption of public school property from assessments for local improvements, 15 A.L.R.3d 847.