25 LC 47 3180
House Bill 140
By: Representatives Gullett of the 19
th
, Jenkins of the 136
th
, Barton of the 5
th
, Lumsden of
the 12
th
, and Tarvin of the 2
nd
A BILL TO BE ENTITLED
AN ACT
To amend Article 1 of Chapter 81 of Title 36 of the Official Code of Georgia Annotated,
1
relating to local government budgets and audits, so as to cap the amount of funds derived2
from court fines or forfeiture action that local governments may use as part of their yearly3
budgets; to provide that any funds collected in excess of such cap shall escheat to the state;4
to supersede any conflicting home rule powers of local governments; to provide for5
applicability; to provide a short title; to provide for related matters; to repeal conflicting laws;6
and for other purposes.7
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:8
SECTION 1.9
This Act shall be known and may be cited as the "End Local Taxation by Citation Act."10
SECTION 2.11
Article 1 of Chapter 81 of Title 36 of the Official Code of Georgia Annotated, relating to12
local government budgets and audits, is amended by revising Code Section 36-81-10, relating13
to effect of article on right to make expenditures and raise revenue, and effect on home rule14
powers, as follows:15
H. B. 140
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"36-81-10.
16
Except as provided for in Code Section 36-81-12, this
This article shall not be construed17
so as to prohibit local governments from making authorized expenditures for any lawful18
purpose or from raising revenues in any manner otherwise authorized by law. It is the19
specific intent of the General Assembly in adopting this article that, except as provided for20
in Code Section 36-81-12, local units of government shall continue to have and to exercise21
their home rule powers as provided by law."22
SECTION 3.23
Said article is further amended by adding a new Code section to read as follows:24
"36-81-12.25
(a) No more than 10 percent of the funds appropriated in a local government's budget26
ordinance shall be derived from funds collected by such local government as criminal or27
civil fines or as a result of a criminal or civil forfeiture action.28
(b) Any funds received by a local government as criminal or civil fines or as a result of a29
criminal or civil forfeiture action in excess of the amount provided for in subsection (a) of30
this Code section shall escheat to the state at the conclusion of the local government's fiscal31
year. Within 30 days of the end of a local government's fiscal year, such escheated funds32
shall be transmitted to the Office of the State Treasurer for deposit in the general fund of33
this state.34
(c) This Code section shall apply to any budget ordinance adopted by a local government35
for any fiscal year beginning on or after January 1, 2026."36
SECTION 4.37
All laws and parts of laws in conflict with this Act are repealed.38
H. B. 140
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