GA SB138

Applies to municipalities created by local Act on or after January 1, 2024, within counties that have more than 15 municipalities wholly or partially located within their boundaries

Allows new municipalities to remain in county police special districts until choosing to leave (with no more than one year's notice required if county police staffing falls below 95%); requires county to refund excess ad valorem taxes collected beyond actual policing costs within 60 days of fiscal year end

Transfers road right-of-way ownership and franchise fee authority to new municipalities during transition, while county must continue maintenance at the municipality's discretion; county retains control of storm water infrastructure (1,000+ gallon capacity) and detention ponds unless municipality agrees otherwise

Requires counties to remit pro-rata shares of service-related taxes and fees collected mid-fiscal year, plus 50-95% of incomplete permit application fees depending on processing stage; exempts new municipalities from special election costs and service delivery strategy renegotiation requirements

Counties must cover legal expenses if municipalities successfully sue for transition compliance failures or face third-party lawsuits caused by county transition actions; includes limited sovereign immunity waiver for one year following court findings of county violations