Opinion ID: 385008
Heading Depth: 2
Heading Rank: 4

Heading: State Constitutional Violation.

Text: 33 Appellants next contend that the MARTA Act amendment permitting only fifty percent of sales tax revenue to be used for operating expenses violates the supplementary home rule provision of the Georgia constitution. Ga.Const. art. IX, § 4, para. 2 (1976), Ga.Code Ann. § 2-6102. As the district court found, this argument lacks substantial merit. 34 Section 2-6102, one of Georgia's home rule provisions, 8 authorizes county and municipal governments to exercise fifteen enumerated powers, including the power to provide public transportation services. In addition, the powers of taxation and assessment are granted to local governments that choose to provide any of the enumerated services. Appellants contend that this constitutional power to fund transportation systems through taxation was infringed by the MARTA Act amendment limiting the amount of sales tax revenue that could be used to subsidize operating costs. MARTA Act § 25(i). 35 After vesting local governments with fifteen specified powers, the Georgia constitution proceeds to reserve to the General Assembly the power to regulate, restrict, or limit the exercise of those powers: 36 (N)othing contained within this Paragraph shall operate to prohibit the General Assembly from enacting general laws relative to the above subject matters or to prohibit the General Assembly by general law from regulating, restricting or limiting the exercise of the above powers, but, the General Assembly shall not have the authority to withdraw any such powers. 37 Appellants point out that while this language limits the power of local governments to provide transportation services, it does not by its terms impose any restrictions on the taxation powers conferred by the provision. Accordingly, appellants argue that it was impermissible for the legislature to impose restrictions on a power given without limitation to counties and municipalities. 38 We reject appellants' interpretation of the limiting language found in section 2-6102. Under Georgia law, an act of the General Assembly carries a strong presumption of constitutionality, Bryan v. Georgia Public Service Comm'n, 238 Ga. 572, 573, 234 S.E.2d 784 (1977), and therefore should not be set aside unless it plainly and palpably conflicts with a constitutional provision. City of Atlanta v. Associated Builders & Contractors, Inc., 240 Ga. 655, 657, 242 S.E.2d 139 (1978). There is no clear conflict between the Georgia constitution and the MARTA Act amendment challenged in this case. Contrary to appellants' contention, it is unlikely that the Georgia legislature intended the limiting language of section 2-6102 to apply to the fifteen enumerated powers and not to the taxation power granted in support of those powers. While the language of the constitution permits such an interpretation, it does not require it. Furthermore, such a result seems inconsistent with the purpose of the limiting language, which was to reserve to the legislature extensive authority to regulate the exercise of the enumerated powers by the local governments. In our view, therefore, a statute limiting the use of tax revenue is merely one means of regulating the power of local governments to provide transportation services. This interpretation is consistent with the language of section 2-6102 and avoids a conflict between the constitution and the statute. 39