Ad valorem taxation of property, O.C.G.A. § 48-5-1 et seq.; special county one percent
sales and use tax, O.C.G.A. § 48-8-110 et seq.; joint county and municipal sales and
use tax, O.C.G.A. § 48-8-80 et seq.; providing funds or extending credit to private
persons, Ga. Const. art. IX, § II, ¶ VIII; taxation power of municipal and county
governments, Ga. Const. art. IX, § IV, ¶ I; local tax on life insurance companies,
O.C.G.A. § 33-8-8.1; local tax on other than life insurance companies, O.C.G.A. §
33-8-8.2.