10 LC 38
1158ER/AP
House
Bill 1508 (AS PASSED HOUSE AND SENATE)
By:
Representatives Benfield of the
85th,
Henson of the
87th,
Stephenson of the
92nd,
Bell of the
58th,
Dawkins-Haigler of the
93rd,
and others
A
BILL TO BE ENTITLED
AN ACT
To
amend an Act to impose certain requirements and limitations upon ad valorem
taxes levied by DeKalb County to finance the provision of certain governmental
services, known and cited as the "DeKalb County Special Services Tax Districts
Act," approved April 12, 1982 (Ga. L. 1982, p. 4396), as amended, so as to
change the definition of district services; to provide a declined governmental
services option; to provide for related matters; to provide for applicability;
to provide for an effective date; to repeal conflicting laws; and for other
purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
An
Act to impose certain requirements and limitations upon ad valorem taxes levied
by DeKalb County to finance the provision of certain governmental services,
known and cited as the "DeKalb County Special Services Tax Districts Act,"
approved April 12, 1982 (Ga. L. 1982, p. 4396), as amended, is amended in
Section 2 by revising paragraph (4) and adding a new paragraph to read as
follows:
"(4)
'District services' means the following governmental services provided by DeKalb
County to DeKalb municipalities and unincorporated areas as defined in
paragraphs (2) and (3) of Section 2 of this Act:
(A)
Basic police services comprised of services performed by the uniform division,
traffic unit, park patrol, criminal investigation division, and crime scene
investigation unit of the DeKalb County police department;
(B)
Nonbasic police services comprised of services performed by the aerial support
unit, SWAT team, bomb squad unit, intelligence and permits, K-9 division, gang
task force, drug task force, and homeland security division (emergency
management) of the DeKalb County police department;
(C)
Parks, recreational areas, programs, and facilities; and
(D)
Street and road maintenance, including the maintenance of curbs, sidewalks,
streetlights, and devices to control the flow of traffic on streets and roads,
or any combination thereof.
(5)
'Declined governmental services' means any governmental service identified in
paragraph (4) of this section that a DeKalb municipality specifically elects to
exclude from district services by means of a fully executed, valid resolution of
its governing body, which declined governmental service will no longer be
performed by DeKalb County for that DeKalb municipality."
SECTION
2.
Said
Act is further amended by revising Section 4 as follows:
"SECTION
4.
Special
services tax districts. Each DeKalb municipality shall constitute a special
services tax district composed of that portion of DeKalb County lying within the
corporate limits of each respective DeKalb municipality, and the unincorporated
areas shall constitute a special services tax district composed of all the
unincorporated areas of DeKalb County. For the purposes of this Act, each such
special services tax district shall be designated by the name of its respective
DeKalb municipality, except for that portion of DeKalb County lying within the
corporate limits of the City of Atlanta, which shall be designated 'Atlanta in
DeKalb,' and the unincorporated area, which shall be designated
'DeKalb.'"
SECTION
3.
Said
Act is further amended by adding a new section to read as follows:
"SECTION
6.1.
Particularized millage rates for
governmental services.
(a)
Particularized millage rate. After the county determines the adjusted district
services ad valorem tax millage rate for each DeKalb municipality as provided in
Sections 5 and 6 of this Act, the county shall calculate a particularized
millage rate applicable to each DeKalb municipality for each governmental
service. The particularized millage rate shall be used to reduce a DeKalb
municipality's adjusted district services ad valorem tax millage rate in the
event such municipality declines governmental
services.
(b) Standardization for
parks and roads governmental services. In determining a particularized millage
rate for parks and roads governmental services, as defined in subparagraphs (C)
and (D) of paragraph (4) of Section 2 of this Act, the county shall establish a
standardized particularized millage rate so that annually each DeKalb
municipality shall be subject to the same standardized particularized millage
rates for parks and roads governmental services. The standardized
particularized millage rates for parks and roads governmental services may
fluctuate annually based on budgetary levels, but the rate charged to DeKalb
municipalities shall not exceed the rate charged to
DeKalb.
(c) Calculation. The county
shall calculate the particularized millage rate in the following manner: The
county shall determine the total budgeted appropriations for district services
for all special services tax districts and then divide the budgeted
appropriations allocated to each governmental service by the total budgeted
appropriations. Each resulting number shall be the percentage of appropriations
allocated to each governmental service which shall then be multiplied by the
adjusted district services ad valorem tax millage rate for each DeKalb
municipality reflected in subsection (b.1) of Section 6 of this Act. The
resulting numbers shall be the raw particularized millage rates. The county
shall use the raw particularized millage rates for parks and roads governmental
services to assist in establishing the standardized particularized millage rates
for parks and roads governmental services. The county shall deduct the
standardized particularized millage rates for parks and roads governmental
services from the adjusted district services ad valorem tax millage rate for
each DeKalb municipality and shall separate the resulting number into a
particularized millage rate for each municipality for basic and nonbasic police
services based on the proportion that the budgeted appropriation for each police
service bears to the total police services budgeted appropriations. The
particularized millage rates for each governmental service may fluctuate
annually based on budgetary levels."
SECTION
4.
Said
Act is further amended by revising Section 9 as follows:
"SECTION
9.
Declined governmental
services.
Each
DeKalb municipality comprising a special services tax district shall receive all
district services and shall be subject to the adjusted district services ad
valorem tax as calculated in Sections 5 and 6 of this Act, unless the governing
body of a DeKalb municipality declines any governmental services as
follows:
(1)
Beginning with the year 2011, the governing body of any DeKalb municipality may
decline to have DeKalb County perform any or all district services as defined by
paragraph (4) of Section 2 of this Act by delivering to DeKalb County a fully
executed, valid resolution of its governing body identifying the declined
governmental services. Such DeKalb municipality resolution shall be delivered
to the chief executive officer and each commissioner of DeKalb County, via
certified United States mail or private delivery service, such as UPS or Federal
Express, prior to 5:00 P.M. on or before September 30, 2010. If a fully
executed, valid resolution is received by the chief executive officer and
commissioners of DeKalb County in the manner required by this paragraph, then
the county shall reduce that municipality's adjusted ad valorem tax millage rate
for district services by the particularized millage rate of the declined
governmental services, effective beginning January 1, 2011, and continuing
thereafter from year to year unless modified in the manner provided in paragraph
(2) of this section.
(2)
After January 1, 2011, if a DeKalb municipality chooses to decline a district
service, whether alone or in addition to already declined district services, the
governing body of such DeKalb municipality may deliver to DeKalb County a new
resolution identifying any declined governmental services. Such DeKalb
municipality resolution shall be delivered to the chief executive officer and
each commissioner of DeKalb County, via certified United States mail or private
delivery service, such as UPS or Federal Express, prior to 5:00 P.M. on or
before June 30. In the event a fully executed, valid resolution is received by
the chief executive officer and the commissioners of DeKalb County in the manner
required by this paragraph, then in the new year following receipt of such
resolution, the county shall reduce that municipality's adjusted ad valorem tax
millage rate for district services by the particularized millage rate of the
declined governmental services.
(3)
If any DeKalb municipality fails to enact a resolution in accordance with the
requirements of paragraph (1) or (2) of this section, then the adjusted district
services ad valorem tax for that DeKalb municipality shall be calculated in the
manner set forth in Sections 5 and 6 of this Act. If the county ceases entirely
to perform one of the district services identified in paragraph (4) of Section 2
of this Act, then each DeKalb municipality shall have its adjusted ad valorem
tax millage rate for district services reduced by the particularized millage
rate for that discontinued service.
(4)
If any DeKalb municipality enacts a resolution as provided in paragraph (1) or
(2) of this section, DeKalb County shall provide no declined governmental
services to that DeKalb municipality unless and until DeKalb County agrees to
restore a previously declined governmental service in the manner provided in
paragraph (5) of this section.
(5)
The governing body of any DeKalb municipality may request that the county
perform a previously declined governmental service by forwarding a written
request to the chief executive officer and each commissioner of DeKalb County
identifying with specificity the governmental service sought. The request shall
be forwarded via certified United States mail or private delivery service, such
as UPS or Federal Express, prior to 5:00 P.M. on or before June 30. The
governing authority of DeKalb County may, in its sole discretion, decide whether
it will provide the previously declined governmental service to the DeKalb
municipality. The finance director shall forward the county's decision in
writing to the mayor of the affected DeKalb municipality within 15 business days
of the county making its decision, and the county shall make its decision within
90 days of receiving a DeKalb municipality's request. If the county agrees to
provide the previously declined governmental service, the county shall begin
providing the governmental service on January 1 of the new year following
receipt of the resolution, and an increased adjusted ad valorem tax millage rate
for district services shall be determined and levied in conformity with the
applicable requirements of this Act."
SECTION
5.
This
Act shall become effective upon its approval by the Governor or upon its
becoming law without such approval.
SECTION
6.
All
laws and parts of laws in conflict with this Act are repealed.