§ 48-8-96. Taxation of Property in Consolidated Governments; Change in Tax Rates

With respect to any consolidated government created by the consolidation of a county and one or more municipalities in which consolidated government homestead property (exclusive of improvements) is valued for purposes of local ad valorem taxation according to a base year assessed value which does not change so long as the property is actually occupied […]

§ 48-8-97. Levy of Joint County and Municipal Sales and Use Tax by Consolidated Governments; Use of Proceeds; Referendum

With respect to any consolidated government created by the consolidation of a county and one or more municipalities and where the tax authorized by this article is in effect, the provisions of this Code section shall control over any conflicting provisions of Article 1 of this chapter or this article. In a special district containing […]