2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 5B - SPECIAL DISTRICT TRANSIT PROJECTS SALES AND USE TAX (§§ 48-8-269.40 — 48-8-269.58) › Part 2 - TAX FOR TRANSIT PROJECTS (§§ 48-8-269.42 — 48-8-269.58) › Section 48-8-269.44 - Ballot language; conduct of election; impact of approval or rejection of question

(a)
(1)
The ballot submitting the question of the imposition of a tax for transit projects to the voters within the special district shall have written or printed thereon the following:
"( ) YES
Shall a special __________________ percent sales and use tax be imposed in the special district consisting of __________________ County for a period of time not to exceed __________________
( ) NO
and for the raising of funds for transit projects?"
(2)
The ballot shall have written and printed thereon the following:
"NOTICE TO ELECTORS: Unless the tax is approved in
(list each county that has selected the project)
for the transit projects, the tax shall not become effective."
(3)
If debt is to be issued, the ballot shall also have written or printed thereon, following the language specified by paragraph (1) of this subsection, the following:
"If imposition of the tax is approved by the voters, such vote shall also constitute approval of the issuance of general obligation debt of __________________ in the principal amount of $ __________________ for the above purpose."
(b)
The election superintendent shall issue the call and conduct the election in the manner authorized by general law. Each such election shall be governed, held, and conducted in accordance with the provisions of law from time to time governing the holding of special elections as provided in Code Section
21-2-540
. The superintendent shall canvass the returns, declare the result of the election, and certify the result to the Secretary of State and to the commissioner. The expense of the election shall be paid from county funds. All persons desiring to vote in favor of imposing the tax shall vote "Yes," and all persons opposed to imposing the tax shall vote "No." If more than one-half of the votes cast throughout the entire special district are in favor of imposing the tax in each of the special districts that have elected to hold the referendum, then the tax shall be imposed as provided in this article.
(c)
Where such question is not approved by the voters, the county may resubmit such question from time to time upon compliance with the requirements of this article.
(d)
(1)
If the intergovernmental agreement and proposal include the authority to issue general obligation debt and if more than one-half of the votes cast throughout the entire special district and in each of the special districts that have elected to hold the referendum are in favor of the proposal, then the authority to issue such debt in accordance with Article IX, Section V, Paragraph I of the Constitution is given to the proper officers of the county or qualified municipality; otherwise, such debt shall not be issued. If the authority to issue such debt is so approved by the voters as required in this subsection, then such debt may be issued without further approval by the voters.
(2)
If the issuance of general obligation debt is included and approved as provided in this Code section, then the governing authority of the county may incur such debt either through the issuance and validation of general obligation bonds or through the execution of a promissory note or notes or other instrument or instruments. If such debt is incurred through the issuance of general obligation bonds, such bonds and their issuance and validation shall be subject to Articles 1 and 2 of Chapter 82 of Title 36 except as specifically provided otherwise in this article. If such debt is incurred through the execution of a promissory note or notes or other instrument or instruments, no validation proceedings shall be necessary, and such debt shall be subject to Code Sections
36-80-10
through
36-80-14
except as specifically provided otherwise in this article. In either event, such general obligation debt shall be payable first from the separate account in which are placed the proceeds received by the county from the tax. Such general obligation debt shall, however, constitute a pledge of the full faith, credit, and taxing power of the county; and any liability on such debt which is not satisfied from the proceeds of the tax shall be satisfied from the general funds of the county.
Added by 2018 Ga. Laws 409,§ 1-3, eff. 1/1/2019.