§ 5-101. General authority of Mayor and Aldermen.

Latest version.

The Mayor and Aldermen are hereby vested with full power and authority to make such assessments and levy such taxes on the inhabitants of the City or those who hold taxable property within the same, for the safety, benefit, convenience and advantage of the City, as shall appear to them expedient and to enforce the payment of any and all such assessments and taxes by the proper officers of the City in the same manner as the payment of the assessments for taxes of the State is enforced.

(1849-50 Ga. Laws, page 83, § 3)

Editor's note

For Constitutional provision to provide a procedure whereby taxes other than ad valorem property taxes may be levied in the City, upon approval of the voters, see § 10-501.

                    
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