The tax commissioner of DeKalb County shall remit all educational funds collected
by said officer to the board of education of DeKalb County, except that 1.25 percent
of the funds collected shall be retained by the tax commissioner and remitted to the
governing authority of DeKalb County to reimburse the county for the cost of collecting
school taxes.
(b)
It is the intention of this Act to reduce the amount authorized by subsection (a)
of Code Section 48-5-404 of the O.C.G.A. as reimbursement to counties for the collection
of school taxes, and this Act is pursuant to the specific authority of Paragraph III
of Section VI of Article VIII of the Constitution of the State of Georgia.
(Acts 2002, p. 5094, §§ 1, 2; Acts 2004, p. 4187, §§ 1, 2)
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