| 6 | 6 | | A BILL TO BE ENTITLED |
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| 7 | 7 | | AN ACT |
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| 8 | 8 | | To amend Chapter 31 of Title 36 of the Official Code of Georgia Annotated, relating to |
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| 9 | 9 | | 1 |
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| 10 | 10 | | incorporation of municipal corporations, so as to provide for the transition of certain services2 |
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| 11 | 11 | | related to newly incorporated municipalities in certain counties; to provide definitions; to3 |
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| 12 | 12 | | provide for the provision and cost allocation of police and law enforcement services for such4 |
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| 13 | 13 | | municipalities; to provide for the ownership, control, and maintenance of road rights of ways5 |
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| 14 | 14 | | and certain storm-water drainage infrastructure in such municipalities; to provide for the6 |
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| 15 | 15 | | transfer of certain fees and taxes collected by such county to such municipalities; to exempt7 |
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| 16 | 16 | | such counties from having to renegotiate service delivery strategy agreements and address8 |
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| 17 | 17 | | the provision of services to such municipalities in lieu of such renegotiations; to provide that9 |
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| 18 | 18 | | such municipalities shall not be obligated to pay certain election costs; to provide that a10 |
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| 19 | 19 | | county shall cover the legal expenses of such a newly incorporated municipality in the event11 |
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| 20 | 20 | | of legal challenges relating to or arising from the transition of such services; to provide for12 |
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| 21 | 21 | | a limited waiver of sovereign immunity; to amend Chapter 8 of Title 33 of the Official Code13 |
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| 22 | 22 | | of Georgia Annotated, relating to fees and taxes related to insurance, so as to revise14 |
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| 23 | 23 | | provisions related to population data related to newly incorporated municipalities and15 |
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| 24 | 24 | | municipal taxes on life insurance and other insurance companies; to revise provisions related16 |
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| 25 | 25 | | to when newly incorporated municipalities may be allocated taxes on life insurance and other17 |
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| 26 | 26 | | S. B. 138 |
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| 28 | 28 | | insurance companies; to provide for related matters; to provide an effective date; to repeal |
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| 29 | 29 | | 18 |
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| 30 | 30 | | conflicting laws; and for other purposes.19 |
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| 31 | 31 | | BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:20 |
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| 32 | 32 | | SECTION 1.21 |
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| 33 | 33 | | Chapter 31 of Title 36 of the Official Code of Georgia Annotated, relating to incorporation22 |
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| 34 | 34 | | of municipal corporations, is amended by adding a new Code section to read as follows:23 |
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| 35 | 35 | | "36-31-11.2. |
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| 36 | 36 | | 24 |
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| 37 | 37 | | (a) As used in this Code section, the term:25 |
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| 38 | 38 | | (1) 'County' means a county with more than 15 municipalities wholly or partially located26 |
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| 39 | 39 | | within its boundaries.27 |
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| 40 | 40 | | (2) 'Qualified municipality' means any new municipality created by local Act which28 |
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| 41 | 41 | | becomes law on or after January 1, 2024.29 |
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| 42 | 42 | | (3) 'Transition period' means the period for the transition of governmental services from30 |
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| 43 | 43 | | a county to a qualified municipality as provided for by this chapter or the local Act31 |
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| 44 | 44 | | incorporating such qualified municipality.32 |
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| 45 | 45 | | (b) Notwithstanding any provision of law to the contrary:33 |
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| 46 | 46 | | (1)(A) When a qualified municipality is created within a county which has a special34 |
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| 47 | 47 | | district consisting of both the unincorporated area and certain incorporated areas of the35 |
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| 48 | 48 | | county for the provision of police or law enforcement services, the territory within the36 |
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| 49 | 49 | | new qualified municipality shall remain in such special district until the qualified37 |
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| 50 | 50 | | municipality notifies the county of its intention to leave such special district and assume38 |
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| 51 | 51 | | full responsibility for the provision of police and law enforcement services. In no event39 |
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| 52 | 52 | | shall a qualified municipality be required to provide more than one year's notice prior40 |
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| 53 | 53 | | to exercising the option provided for in this paragraph to leave such special district if41 |
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| 54 | 54 | | S. B. 138 |
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| 56 | 56 | | the county police department is staffed at less than 95 percent of its authorized number42 |
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| 57 | 57 | | of certified peace officers.43 |
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| 58 | 58 | | (B)(i) During the period that a qualified municipality remains within a police or law44 |
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| 59 | 59 | | enforcement special district as provided for in subparagraph (A) of this paragraph, the45 |
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| 60 | 60 | | county shall continue to provide police and law enforcement services within the46 |
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| 61 | 61 | | boundaries of the qualified municipality in the same manner as other parts of the47 |
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| 62 | 62 | | special district.48 |
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| 63 | 63 | | (ii) In the event that, at the end of a fiscal year for the special district, the actual49 |
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| 64 | 64 | | special district ad valorem taxes collected within the boundaries of the qualified50 |
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| 65 | 65 | | municipality are greater than the actual costs incurred by the county in providing51 |
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| 66 | 66 | | police or law enforcement services within the boundaries of the qualified52 |
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| 67 | 67 | | municipality, within 60 days of the final day of such fiscal year, the county shall53 |
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| 68 | 68 | | deliver such excess funds to the qualified municipality.54 |
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| 69 | 69 | | (iii) For the purpose of complying with division (ii) of this subparagraph, the actual55 |
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| 70 | 70 | | costs of providing police or law enforcement services within the qualified56 |
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| 71 | 71 | | municipality shall be calculated based upon the actual time county police or law57 |
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| 72 | 72 | | enforcement officers spend providing police or law enforcement services within the58 |
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| 73 | 73 | | boundaries of the qualified municipality. The costs of such police and law59 |
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| 74 | 74 | | enforcement services shall include the costs of county police or law enforcement60 |
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| 75 | 75 | | officers:61 |
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| 76 | 76 | | (I) Patrolling and responding to dispatches or calls for service within the qualified62 |
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| 77 | 77 | | municipality; and63 |
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| 78 | 78 | | (II) Investigating crimes originating within the qualified municipality regardless of64 |
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| 79 | 79 | | the physical location where such investigative activities occur.65 |
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| 80 | 80 | | (iv) The fiscal authority for a special district for the provision of police or law66 |
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| 81 | 81 | | enforcement services shall have the duty of tracking all information and making all67 |
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| 82 | 82 | | calculations necessary to comply with the provisions of this paragraph.68 |
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| 83 | 83 | | S. B. 138 |
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| 85 | 85 | | (v) Nothing in the paragraph shall affect or be affected by the provision of law69 |
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| 86 | 86 | | enforcement services by a county sheriff.70 |
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| 87 | 87 | | (2) A qualified municipality during the transition period shall assume ownership or71 |
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| 88 | 88 | | control over any road rights of way located within the area incorporated and shall have72 |
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| 89 | 89 | | the full power and authority to regulate the use of such rights of ways, including but not73 |
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| 90 | 90 | | limited to the granting of franchises and collection of franchise fees related to the use of74 |
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| 91 | 91 | | such rights of way. At the sole discretion of the qualified municipality, during any such75 |
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| 92 | 92 | | transition period, the county shall continue to perform maintenance and care for such road76 |
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| 93 | 93 | | rights of way in the same manner that the county maintains and cares for road rights of77 |
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| 94 | 94 | | way owned and controlled by the county in the unincorporated parts of the county.78 |
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| 95 | 95 | | (3) A qualified municipality shall not take control of, maintain, be responsible for, or79 |
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| 96 | 96 | | hold title to any infrastructure designed to temporarily retain 1,000 gallons or more of80 |
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| 97 | 97 | | storm water or any dams or detention ponds located within the boundaries of such81 |
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| 98 | 98 | | municipality that, prior to the creation of such municipality, were controlled, maintained,82 |
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| 99 | 99 | | or the responsibility of the county unless such municipality explicitly agrees otherwise.83 |
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| 100 | 100 | | Regardless of any transition period, the county shall continue to control, maintain, and84 |
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| 101 | 101 | | be responsible for such infrastructure in the same manner and degree as it did prior to the85 |
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| 102 | 102 | | incorporation of the qualified municipality until the qualified municipality and the county86 |
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| 103 | 103 | | agree otherwise.87 |
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| 104 | 104 | | (4)(A) In the event that:88 |
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| 105 | 105 | | (i) A qualified municipality succeeds to the control of local government services89 |
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| 106 | 106 | | pursuant to Article IX, Section II, Paragraph III(a) of the Constitution, this chapter,90 |
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| 107 | 107 | | or the local Act incorporating the qualified municipality during the middle of a91 |
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| 108 | 108 | | county's fiscal year;92 |
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| 109 | 109 | | (ii) The county, immediately prior to the qualified municipality succeed to the93 |
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| 110 | 110 | | provision of such service, levied or collected any tax, fee, or other charge within94 |
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| 111 | 111 | | S. B. 138 |
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| 113 | 113 | | territory that is then or subsequently within the boundaries of the qualified95 |
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| 114 | 114 | | municipality; and96 |
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| 115 | 115 | | (iii) Such tax, fee, or charge is directly related to the provision of such service,97 |
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| 116 | 116 | | the county shall remit to the qualified municipality funds equal to a pro rata share of98 |
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| 117 | 117 | | such collections based upon the amount of time during such fiscal year that the county99 |
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| 118 | 118 | | verses the qualified municipality provide the service related to such tax, fee, or100 |
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| 119 | 119 | | collection.101 |
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| 120 | 120 | | (B) This paragraph shall apply, but not be limited, to alcoholic beverage fees and taxes,102 |
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| 121 | 121 | | business license fees, and occupation taxes collected within the qualified municipality,103 |
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| 122 | 122 | | and shall not affect the validity of any permits or licences issued by the county upon the104 |
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| 123 | 123 | | collection of such taxes, fees, or charges.105 |
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| 124 | 124 | | (5)(A) For the purposes of this paragraph, the term 'permit or other official approval106 |
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| 125 | 125 | | of activity' mean any permitting or application process related to licenses or permits107 |
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| 126 | 126 | | related, but not limited to, alcoholic beverages, building, community development, land108 |
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| 127 | 127 | | use and zoning, and regulated businesses or industries.109 |
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| 128 | 128 | | (B) In the event that a county, prior to a qualified municipality succeeding to the110 |
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| 129 | 129 | | control of a local government services pursuant to Article IX, Section II,111 |
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| 130 | 130 | | Paragraph III(a) of the Constitution, this chapter, or the local Act incorporating the112 |
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| 131 | 131 | | qualified municipality, accepts any application and fee related to the issuance of a113 |
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| 132 | 132 | | permit or other official approval of activity relating to a governmental service assumed114 |
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| 133 | 133 | | by the qualified municipality, and the related permitting or regulatory process is not115 |
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| 134 | 134 | | fully completed by the county by the time the qualified municipality succeeds to the116 |
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| 135 | 135 | | provision of such service, and such fees are not fully refunded to the applicant, the117 |
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| 136 | 136 | | county shall transfer and remit to the qualified municipality the following percentage118 |
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| 137 | 137 | | of such fees collected by the county:119 |
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| 138 | 138 | | (i) Ninety-five percent if no action beyond mere acceptance has been taken upon the120 |
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| 139 | 139 | | application;121 |
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| 140 | 140 | | S. B. 138 |
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| 142 | 142 | | (ii) Seventy-five percent if the application has been processed but no required122 |
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| 143 | 143 | | inspections have occurred; or123 |
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| 144 | 144 | | (iii) Fifty percent if the application or regulatory process has been completed but final124 |
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| 145 | 145 | | approval or permits have not be issued.125 |
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| 146 | 146 | | (C) The county shall transfer all required funds to the qualified municipality within 30126 |
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| 147 | 147 | | days of being obligated to remit fees as required by subparagraph (B) of this paragraph.127 |
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| 148 | 148 | | (6) The incorporation of a qualified municipality shall not require the county or any128 |
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| 149 | 149 | | municipalities located within such county to renegotiate any service delivery strategy129 |
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| 150 | 150 | | agreement enacted pursuant to Chapter 72 of this title that is in place on the date that the130 |
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| 151 | 151 | | qualified municipality is incorporated. In lieu of such agreement being renegotiated131 |
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| 152 | 152 | | during any transition period, the qualified municipality may elect to have the county132 |
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| 153 | 153 | | provide within the boundaries of the qualified municipality any service or services that133 |
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| 154 | 154 | | the county is providing to either another municipality or the unincorporated areas of the134 |
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| 155 | 155 | | county pursuant to the then-current service delivery strategy agreement. The county shall135 |
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| 156 | 156 | | provide any such elected services to the qualified municipality under the same conditions136 |
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| 157 | 157 | | and in the same manner as it provides to the other municipality or the unincorporated area137 |
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| 158 | 158 | | of the county. Such elections shall occur within six months of either the effective date138 |
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| 159 | 159 | | of this Code section or the date of incorporation, whichever is later.139 |
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| 160 | 160 | | (7) A qualified municipality shall have no obligation to repay the costs of any special140 |
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| 161 | 161 | | election conducted either to:141 |
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| 162 | 162 | | (A) Present a question to the voters on the incorporation of such municipality; or142 |
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| 163 | 163 | | (B) Elect the initial governing authority of such municipality.143 |
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| 164 | 164 | | (c)(1) In the event that:144 |
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| 165 | 165 | | (A) A county fails to comply with the transition provisions provided for in this Code145 |
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| 166 | 166 | | section, a qualified municipality is forced to seek judicial remedies for such failure to146 |
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| 167 | 167 | | comply, and the qualified municipality is ultimately successful in such legal action; or147 |
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| 168 | 168 | | S. B. 138 |
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| 170 | 170 | | (B) A qualified municipality is subject to a legal action initiated by a third party148 |
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| 171 | 171 | | seeking to enforce its rights as a result of the qualified municipality's failure to meet a149 |
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| 172 | 172 | | duty or obligation provided by law, and the qualified municipality's failure to meet such150 |
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| 173 | 173 | | duty or obligation was the direct result of actions taken by a county relating to the151 |
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| 174 | 174 | | transition of services between the county and qualified municipality,152 |
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| 175 | 175 | | then the county shall be responsible for reimbursing the qualified municipality for all153 |
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| 176 | 176 | | legal expenses incurred by such qualified municipality in prosecuting or defending such154 |
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| 177 | 177 | | action as well as any damages paid by the qualified municipality to such injured third155 |
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| 178 | 178 | | party. The sovereign immunity of the county is waived to the extent necessary to156 |
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| 179 | 179 | | effectuate this paragraph.157 |
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| 180 | 180 | | (2) In the event that a county is found by a court of competent jurisdiction to have158 |
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| 181 | 181 | | violated any duty or obligation arising from this chapter, the sovereign immunity of such159 |
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| 182 | 182 | | county and the governmental immunity of all local officials of such local governing body160 |
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| 183 | 183 | | is waived in all matters arising during a period of one year from the date of such judicial161 |
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| 184 | 184 | | finding."162 |
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| 185 | 185 | | SECTION 2.163 |
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| 186 | 186 | | Chapter 8 of Title 33 of the Official Code of Georgia Annotated, relating to fees and taxes164 |
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| 187 | 187 | | related to insurance, is amended by revising subsection (h) of Code Section 33-8-8.1, relating165 |
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| 188 | 188 | | to county and municipal corporation taxes on life insurance companies, and by adding a new166 |
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| 189 | 189 | | subsection to read as follows:167 |
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| 190 | 190 | | "(h) For purposes of this Code section, population shall be measured by the United States168 |
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| 191 | 191 | | decennial census of 1990 or any future such census plus any corrections or revisions169 |
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| 192 | 192 | | contained in official statements by the United States Bureau of the Census made prior to170 |
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| 193 | 193 | | the first day of September immediately preceding the distribution of the proceeds of such171 |
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| 194 | 194 | | taxes by the Commissioner and any additional official census data received by the172 |
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| 195 | 195 | | Commissioner from the United States Bureau of the Census or its successor agency173 |
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| 196 | 196 | | S. B. 138 |
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| 198 | 198 | | pertaining to any newly incorporated municipality. Any such official census data relating174 |
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| 199 | 199 | | to any newly incorporated municipality shall be backdated to the initial filing provided for175 |
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| 200 | 200 | | in subsection (e) of this Code section; provided, however, in the event that such census data176 |
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| 201 | 201 | | is insufficient, the Commissioner shall use the census tract data from the charter of the177 |
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| 202 | 202 | | newly incorporated municipality in lieu of the official census data. Such corrections,178 |
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| 203 | 203 | | revisions, or additional data shall be certified to the Commissioner by the Office of179 |
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| 204 | 204 | | Planning and Budget on or before August 31 of each year.180 |
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| 205 | 205 | | (i) Notwithstanding any other provisions of this Code section to the contrary, in the event181 |
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| 206 | 206 | | a new municipality is incorporated in a given year by the approval of a referendum of the182 |
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| 207 | 207 | | electors of such municipality, and within 18 months of such referendum taking place such183 |
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| 208 | 208 | | municipality has completed all steps necessary to impose a tax as provided for in this Code184 |
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| 209 | 209 | | section, and the proceeds of such tax have not already been allocated by the Commissioner,185 |
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| 210 | 210 | | such municipality shall be entitled to be considered a municipality pursuant to186 |
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| 211 | 211 | | paragraph (2) of subsection (d) of this Code section and shall be allocated taxes collected187 |
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| 212 | 212 | | pursuant to this Code section for the year such referendum took place."188 |
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| 213 | 213 | | SECTION 3.189 |
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| 214 | 214 | | Said chapter is further amended by revising subsection (c) and adding a new subsection to190 |
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| 215 | 215 | | Code Section 33-8-8.2, relating to county and municipal corporation taxes on other than life191 |
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| 216 | 216 | | insurance companies, as follows:192 |
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| 217 | 217 | | "(b.1) Notwithstanding any other provisions of this Code section to the contrary, in the193 |
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| 218 | 218 | | event a new municipality is incorporated in a given year by the approval of a referendum194 |
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| 219 | 219 | | of the electors of such municipality, and within 18 months of such referendum taking place195 |
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| 220 | 220 | | such municipality has completed all steps necessary to impose a tax as provided for in this196 |
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| 221 | 221 | | Code section, and the proceeds of such tax have not already been allocated by the197 |
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| 222 | 222 | | Commissioner, such municipality shall be entitled to be considered a municipality pursuant198 |
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| 223 | 223 | | S. B. 138 |
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| 225 | 225 | | to this Code section to be allocated taxes collected pursuant to this Code section for the199 |
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| 226 | 226 | | year such referendum took place.200 |
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| 227 | 227 | | (c) For purposes of this Code section, population shall be measured by the United States201 |
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| 228 | 228 | | decennial census of 1990 or any future such census plus any corrections or revisions202 |
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| 229 | 229 | | contained in official statements by the United States Bureau of the Census made prior to203 |
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| 230 | 230 | | the first day of September immediately preceding the distribution of the proceeds of such204 |
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| 231 | 231 | | taxes by the Commissioner and any additional official census data received by the205 |
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| 232 | 232 | | Commissioner from the United States Bureau of the Census or its successor agency206 |
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| 233 | 233 | | pertaining to any newly incorporated municipality. Any such official census data relating207 |
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| 234 | 234 | | to any newly incorporated municipality shall be backdated to the initial filing provided for208 |
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| 235 | 235 | | in paragraph (1) of subsection (b) of this Code section; provided, however, in the event that209 |
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| 236 | 236 | | such census data is insufficient, the Commissioner shall use the census tract data from the210 |
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| 237 | 237 | | charter of the newly incorporated municipality in lieu of the official census data. Such211 |
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| 238 | 238 | | corrections, revisions, or additional data shall be certified to the Commissioner by the212 |
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| 239 | 239 | | Office of Planning and Budget on or before August 31 of each year."213 |
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| 240 | 240 | | SECTION 4.214 |
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| 241 | 241 | | This Act shall become effective upon its approval by the Governor or upon its becoming law215 |
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| 242 | 242 | | without such approval.216 |
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| 243 | 243 | | SECTION 5.217 |
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| 244 | 244 | | All laws and parts of laws in conflict with this Act are repealed.218 |
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| 245 | 245 | | S. B. 138 |
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| 246 | 246 | | - 9 - |
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