From a speech presented to the now defunct “Community Developers Forum of Georgia” circa 1992-3. The Forum was composed of various agencies and organizations involved in community planning and development. Many of the suggestions on how rural Georgia might “save itself” are as relevant today as they were then.
This article is derived from a report prepared by the author following a consultancy mission at the Union of Municipalities of the Marmara Region (UMMR) in Istanbul, Turkey. The purpose of the mission was to review and discuss with elected officials from member municipalities the progress of the self- development program of the UMMR and to conduct evaluation seminars with UMMR staff. This project was carried out through extensive visits with mayors of selected municipalities throughout the UMMR region from September 26-30, 1988.
GEORGIA’S LOCAL OPTION SALES TAX
History and Constitutional Challenges
By James V. Burgess, Jr.
Download the complete article here
This article defines LOST, records the history of LOST in Georgia and examines the constitutionality of LOST through four legal challenges since 1975, the last of which invalidated the procedure for judicial resolution of county and municipal disputes on how to divide the tax. It concludes with a discussion on the future of LOST and offers recommendations.
The Municipalization of Urban Counties in Georgia
by James V. Burgess, Jr.
Published in the Georgia Bar Journal
December 2017 Issue