Georgia § 36-36-2 - Effective date of annexation.
Full text of Georgia Official Code of Georgia Annotated § 36-36-2 — Effective date of annexation., with citation guidance and answers to common questions.
§ 36-36-2. Effective date of annexation.
Except as provided in subsection (c) of this Code section, all annexation other than by local Act shall become effective for ad valorem tax purposes on December 31 of the year during which such annexation occurred and for all other purposes shall become effective on the first day of the month following the month during which the requirements of Article 2, 3, or 4 of this chapter, whichever is applicable, have been met. Except as provided in subsection (c) of this Code section, annexation by local Act shall become effective for ad valorem tax purposes on December 31 of the year in which such local Act is approved by the Governor or becomes law without such approval and for all other purposes shall become effective at the time such local Act becomes effective or such later date as provided in such local Act. Where an independent school system exists within the boundaries of a municipality, other effective dates may be established by the municipality solely for the purpose of determining school enrollment. Unless otherwise agreed in writing by a county governing authority and the municipal governing authority, where property zoned and used for commercial purposes is annexed into a municipality with an independent school system, the effective date for the purposes of ad valorem taxes levied for educational purposes shall be December 31 of the year after the year in which the requirements of Article 2, 3, or 4 of this chapter, whichever is applicable, have been met. (Code 1981, § 36-36-2 , enacted by Ga. L. 1992, p. 2592, § 3; Ga. L. 1996, p. 192, § 1; Ga. L. 1998, p. 856, § 1; Ga. L. 2004, p. 69, § 16.) Editor's notes. - Ga. L. 2004, p. 69, § 1, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'State and Local Taxation, Financing, and Service Delivery Revision Act of 2004.'" Law reviews. - For article on 2004 amendment of this Code section, see 21 Ga. St. U. L. Rev. 226 (2004).
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 36-36-2
What does Official Code of Georgia Annotated § 36-36-2 cover?
Section 36-36-2 ("Effective date of annexation.") is part of the Official Code of Georgia Annotated, the codified statutory law of Georgia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Georgia § 36-36-2?
A common citation format is "Official Code of Georgia Annotated § 36-36-2" (Georgia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Georgia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Georgia official source linked on this page or consult a licensed Georgia attorney.
How does Georgia § 36-36-2 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Georgia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
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