Legislation Details

File #: 26-0396    Version: 1 Name:
Type: CM Action Item - Open & Responsible Government Status: Passed
File created: 6/10/2026 In control: Board of Commissioners
On agenda: 7/15/2026 Final action: 7/15/2026
Title: Request approval of a Resolution authorizing the County Attorney to petition the Superior Court of Fulton County for an order authorizing the immediate and temporary collection of 2026 taxes pursuant to O.C.G.A. ? 48-5-310. (APPROVED)
Attachments: 1. 2026 TCO Resolution

DEPARTMENT
Finance

REQUESTED ACTION (Identify appropriate Action or Motion, purpose, cost, timeframe, etc.)
title
Request approval of a Resolution authorizing the County Attorney to petition the Superior Court of Fulton County for an order authorizing the immediate and temporary collection of 2026 taxes pursuant to O.C.G.A. ? 48-5-310. (APPROVED)
body

REQUIREMENT FOR BOARD ACTION (Cite specific Board policy, statute or code requirement)
O.C.G.A ? 48-5-310
STRATEGIC PRIORITY AREA RELATED TO THIS ITEM (If yes, note strategic priority area below)
Open and Responsible Government

COMMISSION DISTRICTS AFFECTED
All Districts ?
District 1 ?
District 2 ?
District 3 ?
District 4 ?
District 5 ?
District 6 ?

IS THIS A PURCHASING ITEM?
No

SUMMARY & BACKGROUND (First sentence includes Agency recommendation. Provide an executive summary of the action that gives an overview of the relevant details for the item.)

Scope of Work: July 15, 2026 was the original date anticipated to seek Board approval for a proposed millage rate, approval to advertise the 5 year tax levy history and authorize public hearings for a millage rate for fiscal 2026. However, as the Tax Assessor's Office has not completed the tax assessment process, thus the Finance Department has not received the expected digest estimate package and rollback forms - County Management along with the Tax Commissioner believe seeking a temporary collection order for 2026 property taxes is prudent.

Below are the steps and timing of the process:


(1) July 15, 2026 - Authorizing the petitioning of Superior Court of Fulton County for an order authorizing the immediate and temporary collection of 2026 taxes pursuant to O.C.G.A. ? 48-5-310.

(2) July 16, 2026 - A hearing date would be set by the Superior Court of Fulton County and notice of such petition would be sent to the County's legal organ for publication.

(3) July 22, 2026 - The submitted petition for the temporary collection of 2026 property taxes...

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