Bulloch County |
Code of Ordinances |
Chapter 12. TAXATION |
Article IV. SPECIAL COUNTY TAX DISTRICT |
Division 3. ROAD TAX DISTRICTS |
§ 12-207. Creation of road tax districts; constructive knowledge of this division and the road tax districts created pursuant to this division.
(a)
Any property owner in the unincorporated area of the county whose lot has access on a private road may present a request for the creation of a road tax district to the county manager or his or her designee. The request shall designate the boundaries for a road tax district which shall serve the property owner presenting the request and other property owners within the geographical area. The request shall include a plat or plats showing the proposed road tax district. The office of the county manager shall then provide a petition to be circulated by the presenter of the request among the property owners in the proposed district. At least 75 percent of the property owners within the proposed district must sign the petition for the petition to be presented to the board of commissioners. If the proposed road tax district encompasses more than one subdivision as shown by plats filed in the public land records of the county, 75 percent of the property owners within the proposed road tax district in each and all of the included subdivisions must sign the petition. Unless 100 percent of the property owners have signed the petition, a public hearing shall be held by the board of commissioners after having advertised one time in the official legal organ of the county, and a sign or signs shall be posted in the proposed road tax district giving notice of the hearing, at least ten days before the public hearing.
(b)
By signing the petition for the creation of a new road tax district, all petitioners within a proposed road tax district shall be deemed to have actual or constructive notice of this division and all the provisions contained herein as well as the request and petition for a road tax district.
(c)
All successors in interest to the property owners within a certain district at the time of the creation of said road tax district shall be deemed to have constructive notice of this division and the existing road tax district or request wherein the lot is located due to the existence of public records containing such information.
(d)
Upon receipt of a petition as provided herein and after a public hearing, if one is required, the board of commissioners shall take under consideration the establishment of the requested road tax district. The board of commissioners, in its sole discretion, may vote to create one or more of such districts based upon all of the evidence presented to the board of commissioners. Nothing contained herein shall create any right by any property owner or owners to the creation of such districts. The creation of one or more such districts shall not generate a precedent or obligation on the board of commissioners to approve future requests for a road tax district; rather, each proposed district shall be considered based on the totality of the evidence regarding each respective district. The decision of the board of commissioners, in the exercise of its discretion, shall be final.
(e)
The decision of the board of commissioners to create a special road tax district shall be evidenced by resolution adopted at a regular or special meeting of the board of commissioners.
(Amd. of 10-19-10)