Atlanta › Charter and Related Laws — Part I
Chapter 6 — Revenue and Fund Administration
§ 6-101
General power of taxation.
(a)For the purpose of raising revenue for the support and maintenance of city government and for other corporate purposes, the governing body shall have full power and authority to provide by ordinance for the assessment, levy, and collection of an ad valorem tax on all real and personal property, which, under the laws of this state, is subject to taxation within the corporate limits of the city. For the purpose of raising revenue for the payment of interest and principal on the bonded indebtedness of the city, the governing body shall have full power and authority to provide by ordinance for the assessment, levy, and collection of an annual ad valorem tax on all real and personal property, which, under the laws of this state, is subject to taxation within the corporate limits of the city, and to provide such an amount in millage as may be necessary to meet and pay all such obligations.
(b)For the purpose of raising revenue for the parks of the city, the governing body shall have full power and authority to provide by ordinance for the assessment, levy, and collection of an ad valorem tax on all real and personal property, which, under the laws of this state, is subject to taxation within the corporate limits of the city, in the amount of one mill on each dollar of assessed valuation thereon; such tax, when collected shall be used as follows: 50 percent exclusively for city park, recreation center, and trail capital projects, 40 percent for city park, recreation center, and trail maintenance, 5 percent for city park, recreation center, and trail safety and security, and 5 percent for any other needs directly related to the parks of the city. In the event that any part of the tax so collected cannot be used in any one year, it may be invested in short- term securities until such time as the use of said funds becomes necessary or possible. The tax provided for herein shall be in addition to all other taxes authorized by this Charter.
(c)The tax authorized by subsection (b) shall be used only as provided herein. Any sums not used in any one year for such purposes shall be converted into a trust fund to be held and expended for such purposes in future years. Half of the one mill tax may, at the discretion of the council, be used for the purpose of constructing a stadium and related facilities in the city or for the purpose of paying in whole or in part the obligation assumed by the city by contract now or hereafter entered into with any authority now in existence or hereafter created which has agreed to construct a stadium and related facilities in the city.
(d)No enumeration of any right, power, or authority provided in this Charter shall be construed as limiting or abolishing any right, power, or privilege herein set forth.
(e)There shall be assessed, levied, and collected an annual ad valorem tax for the support of public schools and for educational purposes, at the millage rate determined by the Atlanta Board of Education, to be billed and collected as other ad valorem taxes are billed and collected in accordance with this Charter, the basis for the billing and collection of such tax to be the millage as set forth in an annual written request signed by the president of said board of education together with a certified copy of said board's budget and filed with the governing authority, the format and time of annual filing of such request to be the only action by the governing authority of the city necessary to levy such tax annually. All revenue derived from such school and educational ad valorem tax shall be paid into the treasury of the city and shall be remitted monthly to said board of education free from any charge except the direct cost of collecting such tax.
(f)The governing body shall be authorized to assess, levy, and impose taxes on lots and lot owners for sanitary purposes in such amount, rates, or methods of assessment and taxation; provided further, the governing body shall be authorized and empowered to collect such taxes by execution against the lot so taxed or assessed and the owner thereof and provide for the use of such proceeds. The amount so taxed or assessed shall be a lien on the lot from the date of the tax or assessment. The governing body shall be authorized to prescribe what should constitute a lot for sanitary purposes. Taxes may be levied on an ad valorem basis on all parcels; assessments may be levied on parcels based upon the sanitary and solid waste disposal special benefit accruing to the parcels assessed as determined by the governing body of the city, including but not limited to, street sweeping, dead animal removal, right-of-way mowing, sidewalk trash receptacles, lot clearing, and illegal dumping.
(g)The governing body of the city, in addition to being authorized to assess, levy, and impose taxes and assessments for sanitary and solid waste disposal purposes, as set forth in subsection (f), shall be authorized to establish utility rates, fees and other charges for the sanitary and solid waste disposal services furnished or to be furnished to persons, or for all or any portion of the parcels served by the city, including impact fees for the availability of sanitary and solid waste disposal services to or for the benefit of the parcels, and for the use and benefit from sanitary and solid waste disposal utility services, including collection, removal or disposal of all forms of solid waste, or some or all of same, and ancillary services incident to such collection, removal or disposal; appliances and other bulk items removal and disposal; recycling services; industrial wastes collection and disposal services; waste recycling collection and processing services; such rates, fees, and other charges to be charged to and collected from the owners of such parcels, or, at the discretion of the governing body of the city when such parcels are not owner-occupied, from the occupants, tenants, or lessees of the parcels or both, to which solid waste services are made available. The governing body of the city may determine the amount, frequency, and applicabil-ity of such solid waste services rates, fees and other charges, which may, at the discretion of the governing body, depend upon the size, location, and available zoned use of a parcel, whether the parcel is developed or undeveloped, the amount, weight, or volume of solid waste collections from or contributed by the parcel, the pro rata share of services provided for the benefit of the parcel, the availability of solid waste service capacity maintained for the benefit of the parcel, the number or average number of persons residing or working in or otherwise connected to the parcel, the readiness to provide solid waste service to a parcel if, as and when required from time to time by the owners, occupants, tenants or lessees of such parcel, or any other factor affecting the availability or use or conservation of the solid waste facilities, vehicles, equipment, services provided, or upon any combination of the foregoing factors, as may be determined by the governing body of the city from time to time. The governing body of the city may establish, and amend from time to time, policies, procedures and regulations for the implementation of this subsection (g), including administrative procedures for parcel owner requests for abatement or adjustment of solid waste services, rates, fees and other charges in appropriate situations. The governing body of the city may contract with third parties to provide any sanitary and solid waste facilities, vehicles, equipment or services, and for the billing, collection and enforcement of collection of any rates, fees and charges against parcel owners or solid waste services recipients. The governing body of the city may withhold other city services from parcel owners or solid waste services recipients for nonpayment of solid waste services rates, fees and charges until fully paid, and may assess interest, penalties and fines for non-payment or violation of any adopted policies, procedures, and regulations. Except for service availability fees and impact fees for parcels not yet receiving service but that are anticipated to receive service in the future, the governing body of the city may not collect solid waste service rates, fees and charges from parcels that can demonstrate they do not receive any solid waste services, provided any parcel owner claiming such lack of solid waste service must make such claim and bear the burden to prove such lack of solid waste service pursuant to the administrative procedures adopted by the governing body of the city for such purposes, absent which such claim is waived. The determination on such claims pursuant to the administrative procedures may be appealed to the governing body of the city, and the decision of the governing body of the city shall be final and dispositive of the claim.
(h)All public property exempt from taxation by the city by law shall likewise be exempt from all assessments, levies, and taxes specified under subsection (f) above. All fees for services charged against any such property as specified in subsection (g) above shall be due and payable when billed in due course by the city. (1996 Ga. L. (Act No. 1019), p. 4469; Ord. No. 2006-56, § 1, 8-29-06; Ord. No. 2022-22(22-O1280), §§ 3, 4, 7-14-22; Ord. No. 2023-22(23-O1258), § 1, 6-26-23)
§ 6-102
Excise taxes.
(a)Except as otherwise provided by general law, the governing body shall be authorized and empowered to classify businesses and arrange the various businesses, trades, and professions carried on in the city into such classes of subjects for taxation as may be just and proper.
(b)Except as otherwise provided by general law, the governing body shall have full power and authority to require any person, firm, corporation, or company engaged in, prosecuting, or carrying on, or that may engage in, prosecute, and carry on any trade, business, calling, or profession, to register their names and business, calling, or profession annually and to require such person, company, or association to pay for such registration or license, or both, to engage in, prosecute, or carry on such business, calling, or profession such fee, charge, or tax as the governing body may deem expedient for the safety, benefit, convenience, and advantage of the city. Such tax, registration fee, or license shall be imposed at the discretion of the governing body. The governing body shall also have power and authority to prescribe and collect fees for the issuance of business licenses or executions and for the collection of executions.
(c)The governing body shall be authorized to impose and collect license fees and taxes on life insurance companies as authorized by an Act of the General Assembly of Georgia approved February 20, 1964 (Ga. L. 1964, p. 122), as now or hereafter amended, and on fire and casualty insurance companies as authorized by an Act of the General Assembly approved April 12, 1968 (Ga. L. 1968, p. 3706), as now or hereafter amended.
(d)The governing body shall have full and complete power and authority to require every person, firm, or corporation engaged in the business of selling spirituous, vinous, or malt liquors at wholesale to pay excise taxes based on the quantity or value of the commodity sold. Such taxes shall be in addition to any and all other taxes and license fees authorized by law.
(e)If the corporate limits of the city are extended so as to include therein businesses, professions, and trades located therein which were previously licensed through an examination or otherwise by the governing authority of the annexed area, such licenses shall have the same dignity and standing as if they were in the first place issued by the governing authority of the city; provided, however, that any businesses not located therein must secure a new license from the city; provided, further, that city license renewal fees shall be payable thereby following the calendar year of said extension of the corporate limits. No such license shall have such dignity and standing unless the licensee applies to the city for a certificate of proficiency within six months after approval of the annexation affecting such licensee. (1996 Ga. L. (Act No. 1019), p. 4469)
§ 6-103
Assessment, return, and collection of city taxes.
(a)Except as otherwise provided by general law, this Charter, or ordinance, all taxes on property subject to taxation other than assessments made by the revenue commissioner of Georgia shall be assessed by the Fulton County or DeKalb County board of tax assessors and collected by the Fulton County or DeKalb County Tax Commissioner in accordance with applicable laws as now or hereafter amended governing the return, assessment, and collection of taxes with the City of Atlanta. The tax commissioners shall receive all tax returns for the city of all taxable property located in the city within Fulton County and DeKalb County except business property situated in such counties, the return of which shall be made to the board of tax assessors of Fulton or DeKalb Counties as provided by Georgia law. For the City of Atlanta in Fulton County and for that portion of the City of Atlanta located in DeKalb County, the tax commissioners shall prepare consolidated tax return forms for state, county, and city taxes and shall cause their use for the return of such property. The tax commissioners shall bill for all taxes due to the city on property in such counties and shall receive all payments of such taxes, including interest and fi. fa. costs thereon. He or she may be authorized by the governing body to collect delinquent taxes due to the city on property in such counties with the same powers and authorities held by the chief financial officer of the city. Sales made by the tax commissioner shall carry the title to the property as if made by the city's chief financial officer.
(b)Any tax commissioner shall give bond payable to the City of Atlanta, in an amount to be determined by ordinance, conditioned upon payment to the city of all sums collected by him or her for and on behalf of the city. The premium on such bond shall be paid by the city.
(c)The time or times for the payment of taxes assessed against real estate and personal property in the city shall be fixed by ordinance of the governing body; provided, however, that said ordinance shall not be changed during any current year but shall apply to the years succeeding the date of the passage of such ordinance. The ordinance may provide for payment of taxes monthly, quarterly, or otherwise; and on failure to pay the taxes or installment on taxes, such taxes shall bear interest at such rate as may be fixed by the governing body, to be charged on any installment not paid at the time ordained. If all the tax assessed for the current year is paid during the first tax period fixed, as provided by ordinance, a discount for such payment, not exceeding three percent, may be provided for by ordinance, on the total amount of such annual taxes. If the total taxes are not paid during the first period, but are paid during some of the other periods fixed in the ordinance, a discount may be allowed thereon not exceeding the stated sum of three percent; provided, however, that there shall be deducted from the discount a proportionate sum corresponding to the period of the year during which such taxes remain unpaid. The interest shall be computed from the date the taxes are made payable. The times of payment shall be provided by ordinance, with one or more times of payment during the current year. If any ad valorem tax or portion of ad valorem tax is not paid at the time prescribed by ordinance, execution shall be issued for the entire tax or the unpaid balance of the entire tax on December 20 and shall bear interest from August 15; provided, however, if December 20 of any year shall fall on Sunday, then the fi. fa. shall be dated December 21. Notwithstanding the foregoing, for the year 1999 only, unpaid ad valorem taxes for property owners within the City of Atlanta in DeKalb County shall bear interest from September 15.
(d)The governing body may provide by ordinance for penalty for late payment of business licenses, taxes, and sanitary services in such amounts as deemed necessary.
(e)The chief financial officer shall be ex officio marshal and shall collect all delinquent taxes and shall be authorized to collect or levy fi. fas. for taxes, assessments, and fines; make sales of property to satisfy executions under the laws applicable to sheriff's sales; issue, sign, and record executions; and issue tax executions instanter against the owner of personal property, subject to a lien for unpaid taxes, which is being removed or is about to be removed beyond the limits of the city. He or she shall pay into the city treasury all fees paid into his or her office. He or she shall transfer and assign all fi. fas. issued for assessments, as provided by law for tax fi. fas. A deputy of the chief financial officer, or any other city officer as provided by ordinance, may issue and sign executions and levy fi. fas. A proportionate amount of taxes due under a fi. fa. may be paid, as to a particular lot or tract of land, to withdraw said land from the lien thereof. Deeds made under this section shall be admis-sible in evidence on the same terms as deeds made for state and county taxes. The proceedings preliminary to the execu-tion of such deeds shall also be admissible. The governing body may sell and transfer executions at a discount or discounts and preserve liens as provided in Ga. L. 1937, p. 795, as amended. Personal property levied on in the city may be sold at any place within the corporate limits thereof as provided by ordinance. The chief officer shall deduct from any payment due by the city to pay any person, firm, or corporation the amount of any delinquent bill or amount due the city prior to the payment of any such bill or account.
(f)It shall be the duty of the tax commissioners to furnish with all tax bills a detailed statement which includes (1) purposes for which the taxes have been assessed and levied and (2) the number of mills assessed; for general operations and debt service, schools, parks, and any other purpose for which taxes have been assessed and levied; the dollar amount of taxes levied by purpose; and any other relevant information necessary to advise the taxpayers, either on the statement or on a paper to be enclosed with the statement, concerning the taxes imposed on them.
(g)The chief financial officer shall be ex officio treasurer of the city and shall assume all the duties as may be required of that office. (1996 Ga. L. (Act No. 1019), p. 4469; Ord. No. 1999-65, § 1, 9-16-99)
§ 6-104
Collection of public utility taxes.
The chief financial officer, ex officio marshal, shall collect all taxes, including sanitary service charges, assessments and fees, and delinquent taxes, due to the city by public utilities. Utility ad valorem taxes shall be paid within the period fixed for payment of ad valorem taxes generally or within 20 days following certification by the state revenue commissioner, whichever is later. The chief financial officer is further empowered to collect, levy, issue, transfer and assign all fi. fas. for taxes and fines, to sell property so levied on under rules governing the sheriff and his or her deputies, to issue and assign executions and instanter executions for taxes and assessments, and to perform such other services as the governing body shall prescribe by ordinance; provided, however, property so levied upon may be redeemed by proportionate payment of taxes, as provided for by law. Provided, however, that nothing contained in this section shall abrogate the central assessment and return provisions of general law as applied to public utilities. (1996 Ga. L. (Act No. 1019), p. 4469; Ord. No. 1996-46, § 1, 7-8-96)
§ 6-105
Fulton and Dekalb County territory.
(a)The governing body shall be authorized to contract with Fulton and Dekalb County tax receivers and commissioners for that portion of the city lying within such counties for consolidated tax return forms, tax digests of property returned, billing for taxes, receipt of payment for such taxes, and payment to the city of such sums as provided in this chapter. Compensation for rendering such services shall be an amount equal to the cost of rendering the services but not to exceed one percent of all sums collected for the city.
(b)The records of the tax receivers or commissioners of any counties in which portions of the city lie shall be available at all business hours to duly authorized representatives of the city and any members of the public.
(c)The contents and delivery of tax bills, information to be furnished by the city, payment of taxes in installments, apportionment of taxes, partial payments, kinds of taxes collected, tax executions, and bonds of tax collectors of tax commissioners shall be provided for by ordinance in accordance with an Act of the General Assembly approved February 21, 1951 (Ga. L. 1951, p. 3087), and an Act of the General Assembly approved March 2, 1953 (Ga. L. 1953, p. 2809), as amended, and as otherwise required by law. (1996 Ga. L. (Act No. 1019), p. 4469)
§ 6-106
Homestead exemptions.
(a)The maximum homestead exemption as authorized by law is applicable to all property qualifying for such exemption which is subject to ad valorem taxes in the city.
(b)The procedures and requirements for determination of eligibility, application for exemption, time for filing, and absence due to duty in armed forces shall be provided for by ordinance. (1996 Ga. L. (Act No. 1019), p. 4469)
§ 6-107
No new grant of taxing power.
Any other provisions of this Charter to the contrary notwithstanding, nothing contained within this Charter shall be deemed nor construed to confer upon the City of Atlanta any power to levy and assess taxes and fees which the city did not possess on January 1, 1973. Provided, however, nothing contained within this section shall preclude said city from exercising additional powers to levy and assess taxes and fees which are conferred by general or local law, other than this Charter, which are enacted subsequent to January l, 1973. (1996 Ga. L. (Act No. 1019), p. 4469)
CHAPTER 2. BORROWING AND INDEBTEDNESS
§ 6-201
Bonds to be issued and sold under general state laws.
The city shall issue and sell bonds under the provisions of the general laws of the state; and where an issue of bonds is desired and the purposes thereof are legal and the amount proposed is not in excess of the constitutional limit, the governing body shall call an election when required therefor by ordinance, observing any and all formalities of notice, time, place and manner of election, voting, and declaring the result as provided by the general laws. (1996 Ga. L. (Act No. 1019), p. 4469)
(b)The city shall have the authority to levy and collect ad valorem taxes without limit as to rate or amount on all taxable property within the territorial limits of the city, as the same may now exist and may be hereafter changed, to pay the principal of, redemption premium, if any, and interest on general obligation bonds issued by the city. (1996 Ga. L. (Act No. 1019), p. 4469)
§ 6-202
Issuance of general obligation bonds.
(a)The city shall be authorized to issue and sell general obligation bonds under the provisions of the Constitution and of the laws, both general and special, of the state as now or hereafter permitted for any public purpose.
§ 6-203
Limitations upon general obligation bonds.
(a)The city shall be authorized to incur general bond indebtedness to the extent authorized by the Constitution of Georgia of 1983, as now or hereafter amended, and the general laws of this state.
(b)The proceeds from said general obligation bonds shall be utilized only for the purposes authorized by the bond issue; provided, however, the proceeds of such bonds shall not be utilized for payment of other than capital expenditures or expenses incidental thereto. (1996 Ga. L. (Act No. 1019), p. 4469)
§ 6-204
Issuance of general obligation bonds.
The city shall be authorized to issue general obligation bonds as provided by the Constitution and laws of Georgia. (1996 Ga. L. (Act No. 1019), p. 4469)
§ 6-205
Revenue bonds.
The city is empowered and authorized to issue revenue bonds in the manner authorized by the Constitution and laws of Georgia. (1996 Ga. L. (Act No. 1019), p. 4469)
§ 6-206
Other revenue bonds.
The city shall be authorized to issue revenue bonds for the waterworks system, for sanitary services, and for grandstands and stadiums as provided by the Constitution of Georgia of 1983, as now or hereafter amended. (1996 Ga. L. (Act No. 1019), p. 4469)
§ 6-207
Special assessment bonds.
The city shall be authorized to issue special assessment bonds as provided by the Constitution and laws of Georgia. (1996 Ga. L. (Act No. 1019), p. 4469)
§ 6-208
Investment of surplus funds.
The chief financial officer shall be authorized by ordinance to invest or reinvest all surplus funds of any type not immediately needed. (1996 Ga. L. (Act No. 1019), p. 4469)
§ 6-209
Registration, transfer, and negotiation of bonds.
The city is hereby authorized and empowered to provide for and regulate the registration of bonds of the city and to prescribe the manner in which such bonds have been registered and may be transferred or negotiated. (1996 Ga. L. (Act No. 1019), p. 4469)
§ 6-210
Issuance of registered bonds in lieu of coupon bonds.
The city may provide for the issuance of registered bonds of the city in lieu of any coupon bonds issued by the city. (1996 Ga. L. (Act No. 1019), p. 4469)
CHAPTER 3. FISCAL CONTROL
§ 6-301
Budget commission.
(a)There is hereby created a budget commission consisting of the mayor, chief financial officer, chairperson of the finance committee or equivalent committee of the governing body, and two governing body members nominated and confirmed by the governing body at large for one-year terms.
(b)The budget commission:
(1)Shall annually prepare and file with the governing body for submission to the mayor the budget revenue anticipations for the city, provided that such anticipations shall not exceed 100 percent of the normal revenue collected during the previous year, with the following exceptions: (A) the normal revenue which the city may be expected to collect from the taxable property in newly annexed territory may be anticipated; (B) collections from tax executions on real estate and on personal property and choses in actions owned by the city may be anticipated, provided that revenues from such anticipations shall not exceed 85 percent of tax executions on real estate and 50 percent of tax executions on personal property not more than three years old and choses in actions certified solvent and collectable by the tax assessor; (C) collections from tax and fee increases is expected or other revenue increases are expected for the next budget year, based on advice from the department of finance and as validated by a third party that is appropriately qualified to engage in revenue forecasting. When such revenue anticipations have been filed, they shall be binding upon the governing body without any action of approval or disapproval;
(2)Shall allocate a sum sufficient to provide for debt service, including sinking fund and interest on bonded indebtedness; a general fund budget reserve equal to the amount, if any, specified under Section 6-315, Fund Balance Policy;
(3)In the event the income of the city should be decreased by law, either by act of the General Assembly or by the governing body, it shall be the duty of the budget commission to immediately adjust the budget revenue anticipations to comply with such decreased revenue. In the event of an increase in the tax rate, or if the schedule of charges for city service, such as water service, sanitary service, or any other similar assessments or charges should be changed by law, the budget commission may revise the budget revenue anticipations and considering assessments, sanitary service charges, or any other similar assessments or charges of the previous year apply new rates thereto and adjust the budget revenue anticipations accordingly;
(4)In the event the city receives any money, income, or revenue from any extraordinary source, either by sale of its property, gift, grant, or otherwise, which has not been considered in the preparation of the budget revenue anticipations or other normal revenue in excess of appropriations, the budget commission shall have the right to allocate immediately such increased revenue for lawful purposes. However, in the preparation of the budget for the next year no such extraordinary revenue shall be considered as a part of the normal revenue of the city;
(5)If at any time during any year, the expenditures exceed the revenues collected and a deficit is created, it shall be the duty of the budget commission before appropriating any other sum for any purpose other than the interest and sinking fund on the bonded indebtedness to appropriate a sufficient sum to immediately discharge any deficit which has accrued during the preceding year.
(6)The members of the budget commission shall be personally liable for the overanticipation of receipts.
(1996 Ga. L. (Act No. 1019), p. 4469; Ord. No. 2002-17, § 1, 3-12-02; Ord. No. 2002-18, § 1, 3-12-02; Ord. No. 2008-39(08-O-1019), § 1, 6-1108; Ord. No. 2012-26(12-O-0501), § 1, 6-13-12; Ord. No. 2025-40(25-O-1504), § 1, 11-12-25)
§ 6-302
Adoption of budget.
(a)At the first Council meeting in March of each year, beginning in 2007, each council member may submit his/her budget priorities for the coming year. Such priorities shall be referred to the Finance/Executive Committee, which shall submit these priorities in the form of a resolution to be adopted by the council no later than the second council meeting in March. The Mayor, in conjunction with the Chief Financial Officer, may take these priorities into consideration in the preparation of the tentative budget.
(b)The mayor shall prepare and submit the proposed annual budget ordinance to the governing body no later than the first regular meeting of the governing body in May, preceding the commencement of the fiscal year.
(c)The governing body shall hold one or more public hearings on the proposed budget as required by the laws of Georgia, notice of which shall be published in a newspaper of general circulation in the city at least seven days prior to the date set therefore.
(d)The governing body may amend the proposed annual budget, except that the budget as finally amended must provide for all expenditures required by law or by this Charter, including but not limited to debt service, sinking fund, interest on bonded indebtedness and a general fund budget reserve equal to the amount, if any, specified under Section 6, Fund Balance Policy. The General Fund budget reserve as identified in this subsection cannot be expended without prior approval of the governing body.
(e)The governing body shall by ordinance adopt the annual budget for the ensuing fiscal year not later than June, preceding the commencement of the fiscal year. (1996 Ga. L. (Act No. 1019), p. 4469; Ord. No. 1998-58, § 1, 9-17-98; Ord. No. 2002-17, § 2, 3-12-02; Ord. No. 2005-09, § 1, 2-16-05; Ord. No. 2005-84, § 1, 11-22-05; Ord. No. 2008-21(08-O0351), § 1, 3-25-08; Ord. No. 2008-34(08-O0826), § 1, 5-27-08; Ord. No. 2008-38(08-O1018), § 1, 6-10-08; Ord. No. 2009-06(09-O0200), § 1, 2-11-09; Ord. No. 2012-26(12-O0501), § 2, 6-13-12)
§ 6-303
Expenditures of excess in receipts over appropriations.
The governing body is hereby authorized to expend and use any excess in the receipts of the city of any year over the amount appropriated for such year, provided such expenditure shall in no case exceed the actual receipts for such year. (1996 Ga. L. (Act No. 1019), p. 4469)
§ 6-304
Budget amendments.
(a)With the exception of budgeted contracts pertaining to the agencies under the jurisdiction of the other standing committees, the finance committee or equivalent committee of the governing body shall approve or disapprove all measures to expend money prior to their consideration by the governing body, provided that upon the committee's failure to report thereon by the second regular meeting of the governing body following a reference to the committee, the governing body may act on such measures without such report.
(b)(1) The finance committee or equivalent committee of the governing body shall approve or disapprove measures pertaining to the interdepartmental transfer of appropriations in the operating funds of the city prior to their consideration by the governing body, provided, however, the governing body shall not transfer to any other department funds that have been set aside for debt service, including sinking fund and interest on bonded indebtedness, general fund restricted reserves, and any other appropriations required by law or for the deficit of the prior year.
(b)(2) Notwithstanding anything to the contrary contained in this Charter, upon consideration by the finance committee or equivalent committee, the governing body may approve or disapprove any request to make a transfer of funds from the general fund restricted reserve to a general fund unrestricted reserve or a line item account in the operating funds of the city by the majority vote of the council members then constituting the membership of the Atlanta City Council.
(c)Intradepartmental transfers of appropriations, except for transfers between purchased professional and technical services, supplies, and capital outlays within the same office, in the operating funds, the working capital fund, and the grant funds of the city may be made upon unanimous approval of the chairperson of the finance committee or equivalent committee of the governing body, the head or director of the department affected, the chief financial officer, and the chief operating officer. When the decision to transfer intradepartmental funds is not unanimous, such transfers shall be submitted to the governing body by the chairperson of the finance or equivalent committee of the governing body for approval or disapproval. The chairperson of the finance or equivalent committee of the governing body and the chief financial officer are jointly authorized to transfer appropriation surpluses, as the same may occur, from line accounts in the various departments of the operating funds, the working capital fund, and the grant funds of the city. Copies of any transfers shall be filed with the municipal clerk at the next regular meeting of the governing authority after said transfer of appropriations or appropriation surplus is made. The clerk shall enter such transfers in the minutes of such meeting and announce to the members of the governing body that such transfers have been made. The provisions of this subsection shall apply to the transfer of surplus funds from salary accounts.
(d)(1) The finance committee or equivalent committee of the governing body shall approve or disapprove any additional one-time and/or recurring expenses, programs or expenditures proposed after the adoption of the annual budget and not funded during adoption of the annual budget if accompanied by the identification of corresponding new revenue source(s) or expenditure reduction(s) and as necessary, program/expenditure reductions.
(d)(2) The finance committee or equivalent committee of the governing body shall approve or disapprove any additional one-time and/or recurring expenses, programs or expenditures approved after the adoption of the annual budget and not funded during adoption of the annual budget if accompanied by the identification and concomitant approval of corresponding new revenue source(s) or expenditure reduction(s) and as necessary, program/expenditure reductions.
(d)(3) All reductions or proposals for reductions in one-time or recurring revenue must be accomplished in conjunction with the identification of new alternative one-time or recurring revenue source(s) or expenditure reductions.
(1996 Ga. L. (Act No. 1019), p. 4469; Ord. No. 2002-17, § 3, 3-12-02; Ord. No. 2006-24, § 1, 5-18-06; Ord. No. 2008-21(08-O-0351), § 2, 3-2508; Ord. No. 2009-05(09-O-0099), § 1, 2-10-09; Ord. No. 2009-75(09-O-1922), § 1, 12-15-09; Ord. No. 2025-40(25-O-1504), § 2, 11-12-25)
§ 6-305
Unlawful obligations void.
(a)The city shall incur no obligation, except bonds lawfully issued, in excess of the annual budget and such other special appropriations as may be lawfully made and shall incur no liability except as authorized by such budget or appropriation. Any such liabilities attempted to be incurred shall be void in law and equity.
(b)All contracts entered into by the governing body, contrary to the provisions of this Charter, for the purpose of raising money, or otherwise engaging the credit of the city, shall be null and void as to the city, but the mayor, if he or she approves, and all members of the governing body, present and voting, who fail to record their votes against such measure or contract, shall be jointly and severally liable thereon, as upon their own contracts, which liability may be enforced against such mayor and members of the governing body in any court of this state having jurisdiction thereof.
(c)It is contemplated that contracts and obligations undertaken pursuant to a consent decree which implements a corrective remedial plan by the city to resolve Clean Water Act and Georgia Water Quality Control Act violations at the city's combined sewer overflow (CSO) facilities are lawfully made. (1996 Ga. L. (Act No. 1019), p. 4469; Ord. No. 1998-51, § 1, 7-13-98)
§ 6-306
Appropriations for charitable purposes.
The governing body of the City of Atlanta shall have the authority to annually appropriate and donate money, derived from taxation, contributions, or otherwise, for and to any corporation, company, association, or institution for purely charitable purposes. The governing body shall also have the authority to enter into contracts and agreements with any school of higher learning located in the city for services to be rendered the city and payment for such services may be made from funds derived from taxation. The governing body is authorized, in its discretion, to select the recipients of such appropriations and donations and as to determine the amounts of same. (1996 Ga. L. (Act No. 1019), p. 4469)
§ 6-307
Authority of city to contract with commissions, councils, boards, etc.
With respect to services and properties of any kind or character related to corporate, municipal, governmental, or public purposes, the City of Atlanta shall have the authority to contract with any commission, council, or board, created by the governing body of the city or otherwise, or with any other corporation, company, association, institution, or individual. (1996 Ga. L. (Act No. 1019), p. 4469)
§ 6-308
Audit.
(a)The governing body, defined as the City Council through the Finance/Executive Committee, shall provide annually for an independent audit of the accounts and other evidences of financial transactions of the city and departments, boards, and commissions thereof. The audit shall be made by a certified public accountant or a certified public accounting firm, the members of which are independent as defined by professional rules of conduct prescribed by the national association governing the practices of certified public accountants.
(b)The final report of the annual audit shall be completed as soon as practicable after the close of the year and in no event later than six months thereafter. Said report and the opinion and recommendations of those making the same shall be:
(1)Made available online on the City of Atlanta Department of Finance website;
(2)Made available thereto for inspection at no charge; and
(3)Sent to the Atlanta-Fulton Public Library and to the state auditor.
(c)A report shall be presented to the governing body through the Finance/Executive Committee by the certified public accountant or certified public accounting firm that will include all communications required by Statements on Auditing Standards, as promulgated by the American Institute of Certified Public Accountants. (1996 Ga. L. (Act No. 1019), p. 4469; Ord. No. 2008-37(08-O-1017), § 1, 6-11-08)
§ 6-309
Accounting systems.
The chief financial officer shall be responsible for the administration of the accounting systems of the city, for proper recording of receipts and disbursements of each department, fund, or other breakdown, and shall provide a financial statement not less than quarterly for the first, second and third fiscal quarter to the mayor, governing body, and other agencies as may be required. The Comprehensive Annual Financial Report (CAFR) shall serve as the fourth quarter's report. (1996 Ga. L. (Act No. 1019), p. 4469; Ord. No. 2006-25, § 1, 5-18-06)
§ 6-310
Increase in salaries.
The governing body shall not increase the salaries or other remuneration in any form of any officer or employee of the city during the fiscal year except by ordinance as finally adopted and approved on or before the last day of the sixth month of any fiscal year; however, normal salary increments as authorized by the city's pay plan and reclassifications may be provided for, salaries for new offices or positions may be fixed, salaries may be reduced because of economic conditions, or positions may be abolished. Notwithstanding the above, between May 1 and December 31, 1999, the council may by ordinance make a one-time, two-installment payment of a bonus to members of the fire department. (1996 Ga. L. (Act No. 1019), p. 4469; Ord. No. 1999-61, § 1, 8-10-99; Ord. No. 2006-26, § 1, 5-18-06)
§ 6-311
Evidence of justice of claims.
Whenever a warrant or claim shall be presented to the chief financial officer, he or she shall have the power to require evidence that the amount claimed is justly due and for that purpose may summon before him or her any officer, agent, or employee of any department or other person and examine him or her upon oath or affirmation, relative to such warrant or claim, and may require the production of books and papers to be used as evidence before him or her. (1996 Ga. L. (Act No. 1019), p. 4469)
§ 6-312
Fiscal Condition of the City Report.
(a)The Chief Financial Officer shall present to the governing body by the second regularly scheduled council meeting each May, a Fiscal Condition of the City Report which shall include but shall not be limited to, the following elements:
(1)A five-year projection of general fund revenues broken down by major category. The projection shall identify the economic trends and assumptions upon which such projection is based.
(2)A five-year projection of total general fund expenses broken down by major category. The projection shall account for personnel and non-personnel historical trends and assumptions upon which such projection is based.
(3)An overview of the fund balance (as defined in section 6-315 of this Charter) to support the fiscal stability and reassurance of the city's commitment to maintain operations and target essential investments.
(4)A debt management overview that highlights the city's cash, investment, and debt portfolios.
(b)In addition to the annual Fiscal Condition of the City Report described in subsection (a), upon the occurrence certain conditions, the Chief Financial Officer shall provide an updated Fiscal Condition of the City Report to the governing body which shall include but shall not be limited to, the elements listed in subsection (a) and shall also include the following additional elements:
(1)A comprehensive list of revenue initiatives the city may pursue during the five years covered by the Fiscal Condition of the City Report, including an estimate of the revenues to be produced by such initiatives; and
(2)A comprehensive list of cost saving initiatives the city may pursue during the five years covered by the Fiscal Condition of the City Report, including an estimate of costs saved by such initiatives.
(c)The Chief Financial Officer shall be required to provide an updated Fiscal Condition of the City Report pursuant to subsection (b) within forty-five days of the occurrence, or official reporting of the following conditions:
(1)Four consecutive quarters of annualized negative gross domestic product growth;
(2)Two consecutive years of an annual CPI (Consumer Price Index) increase by more than 4%;
(3)Two consecutive years of an annual PCE (Personal Consumption Expenditures) increase by more than 4%; or
(4)The unrestricted fund balance falls to less than 15 percent of the subsequent year's budgeted expenditures and outgoing transfers.
(d)If, following the provision of an updated Fiscal Condition of the City Report pursuant to subsection (b), an additional condition described in subsection (c) shall occur, the Chief Financial Officer may include the additional elements described in subsection (b) in their next annual Fiscal Condition of the City Report provided to the governing body in accordance with subsection (a). (Ord. No. 2023-43(23-O-1622), § 1, 12-4-23)
Editor’s note—Ord. No. 2023-43(23-O-1622), § 1, adopted Dec. 4, 2023, repealed the former § 6-312, and enacted a new § 6-312 as set out herein. The former § 6-312 pertained to financial stabilization plan and derived from Ord. No. 200956(09-O-1406), § 1, 9-25-09; Ord. No. 2011-52(11-O-1415), § 1, 11-16-11.
§ 6-313
Pension Actuarial Audit.
That every three years or at such regular intervals as determined by City Council, an independent licensed actuary be engaged by the City of Atlanta Audit Committee to conduct an actuarial audit of the City's General Employee Pension Fund, Firefighter Pension Fund, and Police Pension Fund with the costs of such audits to be paid by the corresponding pension fund. Upon completion of each such audit, the findings are to be presented to the Finance/Executive Committee of City Council for review. (Ord. No. 2011-34(11-O-0944), § 1, 7-27-11; Ord. No. 2020-22(20-O-1179), § 2, 4-29-20)
§ 6-314
Pension Experience Study.
That every three years or at such regular intervals as determined by City Council, a licensed actuary be engaged by the City of Atlanta Audit Committee to conduct an actuarial experience review of the City's General Employee Pension Fund, Firefighter Pension Fund, and Police Pension Fund with the costs of such study to be paid by the corresponding pension fund. Upon completion of each such study, the findings are to be presented to the Finance/Executive Committee of City Council for review. Immediately after the presentation of findings, the Finance/Executive Committee of City Council shall perform an analysis of the goals and structure of the City's entire retirement plan. (Ord. No. 2011-34(11-O-0944), § 2, 7-27-11; Ord. No. 2020-22(20-O-1179), § 2, 4-29-20)
§ 6-315
Fund balance policy.
The City will report fund balance amounts consistent with the appropriate Governmental Accounting Standards Board ("GASB") guidance. This policy and the procedures promulgated under it supersede all previous regulations regarding the City's fund balance and reserve policies.
(a)Fund balance terms. The following fund balance definitions will be recognized:
Fund equity. A fund's equity is generally the difference between its assets and its liabilities. For governmental funds, fund equity is also known as fund balance.
Fund balance. An accounting distinction is made between the portions of fund equity that are spendable and nonspendable. These are broken up into five categories:
(1)Nonspendable fund balance includes amounts that are not in a spendable form or are required to be maintained intact. Examples are inventory or long term advances to or from other funds.
(2)Restricted fund balance includes amounts that can be spent only for the specific purposes stipulated by external resource providers either constitutionally or through enabling legislation. Examples include grants and bond covenants.
(3)Committed fund balance includes amounts that can be used only for the specific purposes determined by a formal action of the government's highest level of decision-making authority. Commitments may be changed or lifted only by the government taking the same formal action that imposed the constraint originally.
(4)Assigned fund balance comprises amounts intended to be used by the government for specific purposes. Intent can be expressed by the governing body or by an official or body to which the governing body delegates the authority. In governmental funds other than the general fund, assigned fund balance represents the amount that is not restricted or committed. This indicates that resources in other governmental funds are, at a minimum, intended to be used for the purpose of that fund. Example includes fund balance used to balance the budget.
(5)Unassigned fund balance is the residual classification of the general fund and includes all amounts not contained in other classifications. Unassigned amounts are technically available for any purpose. The general fund is the only fund that may have a positive balance in this category.
Unrestricted fund balance. The total of committed fund balance, assigned fund balance, and unassigned fund balance, which includes only resources without a constraint on spending or for which the constraint on spending is imposed by the government itself.
(b)Prioritization of fund balance use.
(1)When an expenditure is incurred for purposes for which both restricted and unrestricted (committed, assigned, or unassigned) amounts are available, the City shall consider restricted amounts to have been reduced first.
(2)When an expenditure is incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used, the City shall first reduce committed amounts, followed by assigned amounts and then unassigned amounts.
(3)Prior to the fund balance being encumbered for any expenditure in paragraphs (1) and (2) of this subsection, five (5) percent of the general fund budget at the beginning of each fiscal year shall be appropriated to a dedicated capital account in the City's Capital Finance Fund, solely for capital investment to ensure adequate annual funding for routine maintenance, repair, and replacement of public infrastructure.
(4)Prior to the fund balance being encumbered for any expenditure in Paragraphs (1) and (2) of this subsection, two percent (2.0%) of the general fund budget at the beginning of each fiscal year shall be appropriated to a dedicated Affordable Housing Fund, and this fund shall be used for the following purposes:
a.Financing to support the new construction and preservation of affordable and mixed-income housing, provided that such projects provide affordable units to households at 60 percent of AMI (Area Median Income, calculated annually by the Department of Housing and Urban Development) and, to the greatest extent possible, 50 percent of AMI;
b.Programmatic support for housing affordability and housing security, including but not limited to provision of supportive services, place-based interventions to support homeless individuals and families, case management and housing resource navigation, rental assistance and other emergency financial assistance, and legal assistance for eviction diversion and prevention;
c.Programs that support the return of properties that are in a substandard or otherwise blighted condition back into productive use as affordable rental or homeownership housing options, including but not limited to title-clearing, litigation, barment, and other due diligence necessary to make properties available for redevelopment as affordable housing;
d.Initiatives to promote affordable homeownership and prevent displacement, including but not limited to for-sale housing production, owneroccupied rehab programs, legal assistance for legacy residents, and downpayment assistance, provided that such initiatives serve households at or below 120 percent of AMI, and to the greatest extent possible, at or below 80 percent of AMI;
e.Debt service for financing instruments that support housing affordability and housing security;
f.Administrative and staffing costs, as deemed necessary by the Chief Financial Officer, except that no more than 15 percent shall be used for administrative and personnel costs; and
g.Other uses not contemplated in subsection (b)(4), as deemed necessary by City Council, to address urgent and/or unanticipated needs on a caseby-case basis.
(5)Prior to the appropriation of any funds in accordance with paragraphs (3) and (4) of this subsection, the Chief Financial Officer shall present a report to the City Council addressing any concerns or considerations during the annual budget adoption process and making a recommendation to approve, reject, or modify any appropriations, including those set forth in paragraphs (3) and (4) of this subsection.
(c)Authority to commit or assign. Commitments or assignments will only be used for specific purposes. Committed balances or assigned balances will only be established pursuant to a formal action by the City Council, upon recommendation from the Chief Financial Officer. Such commitments or assignments cannot exceed the available fund balance in any particular fund.
(d)Minimum unrestricted fund balance in the General Fund.
(1)The City will maintain a minimum unrestricted fund balance ranging from no less than 15 percent to 20 percent of the subsequent year's budgeted expenditures and outgoing transfers.
(2)At any time that the City's unrestricted fund balance is within the range of 15 percent to 20 percent of the subsequent year's budgeted expenditures and outgoing transfers, upon recommendation by the Chief Financial Officer, Council may authorize additional transfers to fund balance or any deficit fund at its discretion, up to a maximum of five percent per year of the subsequent year's budgeted revenues, in preparation for adoption of the upcoming years' budget.
(e)Replenishing deficiencies in the General Fund. When the unrestricted fund balance falls below the minimum 15 percent of the subsequent year's budgeted expenditures and outgoing transfers, the City will replenish shortages/deficiencies within the following time periods and, upon recommendation by the Chief Financial Officer, Council may authorize additional transfers to the fund balance at its discretion, up to a maximum of five percent per year of the subsequent year's budgeted revenues, in preparation for adoption of the upcoming years' budget. Sufficient transfers shall be budgeted to restore/replenish deficits within the timelines outlined below:
(i)Deficiency resulting in a minimum unrestricted fund balance between 12.5 percent and 15 percent shall be replenished over a period not to exceed one year;
(ii)Deficiency resulting in a minimum unrestricted fund balance between ten percent and 12.5 percent shall be replenished over a period not to exceed three years;
(iii)Deficiency resulting in a minimum unrestricted fund balance of less than ten percent shall be replenished over a period not to exceed five years.
(f)Surplus fund balance. Should the unrestricted fund balance of the General Fund exceed the maximum of 20 percent, upon recommendation by the Chief Financial Officer, Council may consider such surplus fund balance as available to reduce deficit balances in other funds and for one-time expenditures that are nonrecurring in nature. At least 50 percent of surplus fund balance must be used to reduce any deficit fund balance prior to allocation for any one-time expenditures. All such expenditures are subject to approval via regular council action.
(g)(1) Financial reporting. An annual reporting of fund balances as classified in accordance with GASB 54 shall be as reported in the annual Audited Financial Statements of the City of Atlanta.
(2)An annual report shall be delivered to the city council by no later than October 1 of each year, detailing the activities of the fund, including an accounting of how spending has been distributed across the uses described in subsection (b) paragraph (4) of this section during the prior Fiscal Year.
(Ord. No. 2012-26(12-O-0501), § 3, 6-13-12; Ord. No. 2015-07(14-O-1513), § 1, 2-26-15; Ord. No. 2021-21(21-O-0082), § 1, 4-28-21; Ord. No. 202167(21-O-0777), § 1, 12-15-21; Ord. No. 2025-45(25O-1591), §§ 1, 2, 12-10-25)
CHAPTER 4. PROCUREMENT AND DISPOSITION OF PROPERTY
§ 6-401
Contracting procedures.
(a)The governing body shall prescribe by ordinance or resolution the procedures to be followed in the making of contracts which shall bind the city. The governing body is authorized to remedy discrimination or the present effects of past discrimination by an affirmative action program which is in compliance with the Constitu-tion and laws of the United States of America and the State of Georgia. All contracts shall be approved as to form by the city attorney. The mayor shall sign all contracts; however, the governing body may authorize the mayor by ordinance to designate another appropriate official to sign any type contract. The municipal clerk shall authenticate all contracts. The original of all contracts shall be maintained on file in the office of the chief financial officer.
(b)Notwithstanding the foregoing, all contracts which bind the city and Fulton County jointly in accordance with the terms and conditions of a joint venture agreement for the construction and operation of a water treatment plant and appurtenances may be signed and approved by duly authorized officers of said joint venture, provided that sufficient funds for each such contract have been appropriated by the city and Fulton County. (1996 Ga. L. (Act No. 1019), p. 4469)
§ 6-402
Purchasing procedures.
(a)The governing body shall prescribe by ordinance or resolution the procedures for all purchases of real and personal property by the city. The following alternative methods of securing contracts are hereby authorized, as set forth in and defined by ordinances currently effective or hereafter adopted or amended by the city council: competitive sealed bidding; competitive sealed proposals; small purchases not exceeding $20,000.00; sole-source procurement; emergency procurement; and competitive selection procedures for professional and consultant services. Awards of contracts shall be made to the most responsible and responsive firms, said responsibleness and responsiveness to be determined by factors including those set forth in subsection (b) below, including but not limited to compliance with the requirements of any existing minority and female business opportunity development plans and any local preference program as established by City ordinance. The terms "competitive bidding" and "most responsible and responsive firm" shall be defined to include compliance with the requirements of any minority and female business participation plan which has been implemented by city ordinance pursuant to:
(1)A finding by the city that such a plan is necessary to remedy the effects of prior private and public discrimination in the procurement and contracting practices of the city;
(2)A requirement by federal law that the city maintain such a plan for purposes of receiving any federal grants or loans;
(3)A finding by a judicial tribunal that such a plan is necessary to remedy past or present private and public discrimination in the procurement and contracting procedures of the city.
(b)In determining the most responsible and responsive firm, the purchasing and contracting authority shall consider the following factors:
(1)The ability, capacity, and skill of the firm to perform the contract or to provide the services required;
(2)The capability of the firm to perform the contract or provide the service promptly, or within the time specified, without delay or interference;
(3)The character, integrity, reputation, judgment, experience, and efficiency of the firm;
(4)The quality of performance of previous contracts or services;
(5)The previous and existing compliance by the firm with laws and ordinances relating to the contract or services;
(6)The sufficiency of the financial resources and ability of the firm to perform the contract or provide the service;
(7)The compliance of the firm with the requirements of an equal employment opportunity in contracting program as may be prescribed by ordinance;
(8)The compliance of the firm with the requirements of a minority and female business enterprise participation program as may be prescribed by ordinance;
(9)The quality, availability, and adaptability of the supplies or services to the particular use required;
(10)The number and scope of conditions attached to the bid by the firm, if any;
(11)Price; and
(12)The compliance of the bidder or firm with the requirements of a local preference program as may be prescribed by ordinance.
(c)Any and all bids or proposals may be rejected when it is in the best interest of the city to do so; in addition to the foregoing, the governing body shall prescribe by ordinance the procedure for amending, modifying, or otherwise changing contracts and for authorizations for the purchase of goods, materials, supplies, equipment, and services. Prior to the making of purchases and contracts, or amendments, modifications, or changes thereto, the availability of adequate funds shall be certified by the chief financial officer as provided by ordinance.
(d)Any and all competitive bids or proposals shall be sealed and shall be opened at the same time in a public place as directed by the council and remain open for public inspection.
(e)Contractual work related to any competitive sealed bid or proposal shall not be broken into components or parts so as to avoid the council's approval of awards of greater than $100,000.00.
(f)In exercising the power of purchasing and procurement provided for in section 3-104 of this Charter, the mayor shall adhere to the provisions within this Charter and any ordinance governing purchasing and procurement; provided, however, when the mayor proposes to let a contract to one other than the lowest bidder or offeror or award a contract which has not been competitively procured, the contract shall be approved by the council prior to an award of contract. Any contracts awarded by the mayor pursuant to the powers provided in section 3-104 of this Charter and the provisions herein shall be reported monthly by the chief procurement officer to the president of the council and councilmembers.
(g)The governing body may prescribe different procedures for sales and other disposition of real and personal property acquired by the city pursuant to any approved application or amended application under Title I of the Housing and Community Development Act of 1974, as amended.
(h)The governing body may authorize different procedures for all purchases of real and personal property in connection with its joint venture with Fulton County for the construction and operation of a water treatment plant and appurtenances, provided that funds for each such purchase have been appropriated by the city and Fulton County.
(i)As used in this Charter section, the word "firm" shall mean and include any individual, partnership, corporation, association, joint venture, or other legal entity authorized to do business in Georgia which desires to contract with the City of Atlanta. (1996 Ga. L. (Act No. 1019), p. 4469; Ord. No. 2001-12, §§ 1(A), 1(B), 2-13-01; Ord. No. 2002-74, § 2, 10-15-02; Ord. No. 2007-01, §§ 2, 3, 1-9-07; Ord. No. 2008-36(08-0-0818), §§ 2, 3, 6-2-08)
Charter reference—Powers and duties, § 3-104(14). Cross reference—Signing contracts on behalf of mayor, § 2-1140.
§ 6-403
Sale and disposition of property.
The governing body shall prescribe by ordinance or resolution the procedures for all sales and other disposition of real and personal property by the city. (1996 Ga. L. (Act No. 1019), p. 4469)
ARTICLE 7. INTERIM AND GENERAL PROVISIONS