Georgia Department of Revenue

LOCAL GOVERNMENT SERVICES DIVISION	Property Tax Guide For The Georgia Taxpayer General Information

To support administration of county government;

To pay the principal and the interest on any debt of the county and to provide a sinking fund;

For educational purposes of property located outside of independent school systems;

To build and repair public buildings and bridges;

To pay expenses of courts and for the maintenance of inmates, to pay sheriffs and coroners, and to pay for litigation;

To build and maintain county roads;

For public health purposes and preservation of records of vital statistics;

To pay county police;

To support indigent individuals;

To pay county agricultural and home demonstration agents;

To provide payment for assistance to aged individuals, the needy blind, dependent children, and other welfare benefits;

To provide for fire protection of forest lands and the conservation of natural resources;

To provide hospitalization and medical care for the indigent sick people of the county;

To acquire, improve, and maintain airports, public parks, and public libraries;

To provide for workers' compensation and retirement of pension funds for officers and employees;

For public improvements as fixed by law;

To pay pensions and costs under a teacher retirement system;

For school lunches;

To provide ambulance services;

To provide financial assistance to county or municipal authorities to develop trade, commerce, industry, and employment opportunities;

To provide for public health and sanitation;

To provide for financial assistance to county children and youth commissions providing children and youth services.