§ 2-181. Community improvement tax incentive program.

The existence of real property which is maintained in a blighted condition increases the burden of the state and local government by increasing the need for government services, including but not limited to social services, public safety services, and code enforcement services. Rehabilitation of blighted property decreases this need for such government services.

In furtherance of its objective to eradicate conditions of slum and blight within the county, this board of commissioners, in exercise of the powers granted at O.C.G.A. Title 36, Chapter 61, Urban Redevelopment, has designated those areas of the county where conditions of slum and blight are found or are likely to spread.

In recognition of the need for enhanced governmental services and in order to encourage private property owners to maintain their real property and the buildings, structures and improvement thereon in good condition and repair, and as an incentive to encourage community improvement, a community improvement tax incentive program is hereby established as authorized by Article IX, Section II, Paragraph VII(d) of the 1983 Constitution of the State of Georgia. Where blighted property is located within the municipal limits of a city in Cobb County and where the city has a passed a similar law to the county's community redevelopment tax incentive program, the county may, at the request of the city council or board of alderman, use the powers provided in this Code section on municipal properties after the enactment of those same powers by the city.

(Amd. of 7-25-17)