Understanding who’s responsible for what in local government can be confusing. A county public school system, for example, has a budget the county government doesn’t control—who knew? The distinctions between the roles of cities and the counties they’re in are even less clear. Which one imposes and/or benefits from which tax? How do geographic boundaries affect where residents’ tax dollars are spent? The following definitions aren’t exhaustive, but they should help put things into perspective.
CITIES
A city is an area with clearly defined boundaries marking its incorporation within one or more counties. Cities have the authority to govern within their limits and can set their own millage rate and create taxes to collect fees to provide for additional programs and services. Many cities and counties work together to avoid overlapping responsibilities. Everyone who lives in a city also is considered to be a county resident.
Counties
Georgia’s 159 counties are administrative divisions of the state and administer locally the state’s general powers and policies. Counties also can enact local laws and resolutions and can set the millage rate and create taxes to provide for county programs and services. All Georgians live within the boundaries of a county, but not everyone lives within the city limits. Many people live in what is called the “unincorporated” area of a county.
Schools
Most public schools in Georgia are run by county boards of education, which are separate from county and city government. Some cities also have their own public schools. Public school boards of education develop and administer their own budget and set the millage rate for school taxes. County and city elected officials have no oversight over the boards of education.