GA HB1508

Amends the DeKalb County Special Services Tax Districts Act (originally approved April 12, 1982) to redefine "district services" into four categories: basic police services, nonbasic police services, parks and recreational facilities/programs, and street and road maintenance (including curbs, sidewalks, streetlights, and traffic control devices)

Creates a new "declined governmental services" option allowing any DeKalb municipality to opt out of one or more district services provided by the county by passing a resolution of its governing body

Requires DeKalb County to calculate a particularized millage rate for each governmental service category and reduce a municipality's adjusted ad valorem tax millage rate by the corresponding amount for any declined services

Establishes standardized particularized millage rates for parks and roads services that must be uniform across all DeKalb municipalities and cannot exceed the rate charged to unincorporated DeKalb County

Sets deadlines for municipalities to decline services (September 30, 2010, for the initial opt-out effective January 1, 2011; June 30 of any subsequent year for future changes) and allows a municipality to request restoration of a previously declined service, subject to county approval at the county's sole discretion within 90 days