Applicability of part.

This part shall apply in both the incorporated and unincorporated areas in each county of this state. The intent of this Code section is to recognize each county as a unit in applying this part without regard to other distinctions existing between incorporated and unincorporated areas within each county. History. Ga. L. 1972, p. 1104, § 2; Code 1933, § 91A-1402, enacted by Ga. L. 1978, p. 309, § 2. JUDICIAL DECISIONS Editor’s notes. In light of the similarity of the statutory provisions, decisions under former Ga. L. 1970, p. 542, § 1, are included in the annotations for this Code section. Constitutionality. — Statute did not violate Ga. Const. 1945, Art. VII, Sec. I, Para. III (see now Ga. Const. 1983, Art. VII, Sec. I, Para. III). Butts County v. Briscoe, 236 Ga. 233, 223 S.E.2d 199, 1976 Ga. LEXIS 822 (1976) (decided under Ga. L. 1970, p. 542, § 1). Statute did not destroy uniformity as between taxpayers of a county. Chilivis v. Kell, 236 Ga. 226, 223 S.E.2d 117, 1976 Ga. LEXIS 820 (1976) (decided under Ga. L. 1970, p. 542, § 1). RESEARCH REFERENCES C.J.S. 78A C.J.S., Schools and School Districts, § 845 et seq. 81A C.J.S., States, § 142. 84 C.J.S., Taxation, § 700 et seq.

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Applicability of part.

This part shall apply in both the incorporated and unincorporated areas in each county of this state. The intent of this Code section is to recognize each county as a unit in applying this part without regard to other distinctions existing between incorporated and unincorporated areas within each county. History. Ga. L. 1972, p. 1104, § 2; Code 1933, § 91A-1402, enacted by Ga. L. 1978, p. 309, § 2. JUDICIAL DECISIONS Editor’s notes. In light of the similarity of the statutory provisions, decisions under former Ga. L. 1970, p. 542, § 1, are included in the annotations for this Code section. Constitutionality. — Statute did not violate Ga. Const. 1945, Art. VII, Sec. I, Para. III (see now Ga. Const. 1983, Art. VII, Sec. I, Para. III). Butts County v. Briscoe, 236 Ga. 233, 223 S.E.2d 199, 1976 Ga. LEXIS 822 (1976) (decided under Ga. L. 1970, p. 542, § 1). Statute did not destroy uniformity as between taxpayers of a county. Chilivis v. Kell, 236 Ga. 226, 223 S.E.2d 117, 1976 Ga. LEXIS 820 (1976) (decided under Ga. L. 1970, p. 542, § 1). RESEARCH REFERENCES C.J.S. 78A C.J.S., Schools and School Districts, § 845 et seq. 81A C.J.S., States, § 142. 84 C.J.S., Taxation, § 700 et seq.