Ga. Code § 36-62-16
The General Assembly finds that it is in the public interest and vital to the public welfare of the people of the State of Georgia, and it is declared to be the intent of this article, to authorize municipal corporations and counties to enact ordinances or resolutions to establish commercial property assessed conservation, energy, and resiliency programs and to enter into agreements with development authorities to carry out such programs, all for the purpose of developing trade, commerce, industry, and employment opportunities. It is found and declared that the assistance provided in this article for the purposes set forth in Article 1 of this chapter constitutes a public use and purpose and an essential governmental function for which public moneys consisting solely of assessments may be spent and that the provisions enacted in this article are necessary in the public interest.
OCGA § 36-62-16