HB 790 - Ad valorem tax; airport property; more than one county

Georgia House of Representatives - 1995/1996 Sessions

HB 790 - Ad valorem tax; airport property; more than one county

Page Numbers - 1/ 2/ 3
Code Sections - 48-5-15.1
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House Comm: W&M / Senate Comm: F&PU / House Vote: Yeas 156 Nays 0 Senate Vote: Yeas 50 Nays 0 ---------------------------------------- House Action Senate ---------------------------------------- 2/17/95 Read 1st Time 3/7/95 2/20/95 Read 2nd Time 3/13/95 2/28/95 Favorably Reported 3/13/95 Sub Committee Amend/Sub 3/7/95 Read 3rd Time 3/15/95 3/7/95 Passed/Adopted 3/15/95 CS Comm/Floor Amend/Sub 3/30/95 Sent to Governor 4/20/95 Signed by Governor 447 Act/Veto Number 1/1/96 Effective Date ---------------------------------------- Immediately Transmitted to the Senate Code Sections amended: 48-5-15.1
HB 790 LC 18 6889S A BILL TO BE ENTITLED AN ACT 1- 1 To amend Article 1 of Chapter 5 of Title 48 of the Official 1- 2 Code of Georgia Annotated, relating to ad valorem taxation 1- 3 in general, so as to specify which county shall receive ad 1- 4 valorem taxes from certain real and tangible personal 1- 5 property located on an airport split by a county line under 1- 6 certain conditions; to provide for applicability to airports 1- 7 owned or operated by certain airport authorities; to provide 1- 8 for returns of such property and the taxation of such 1- 9 property; to provide for inapplicability to certain 1-10 property; to provide for construction with other statutes; 1-11 to provide for related matters; to provide for an effective 1-12 date and for applicability; to repeal conflicting laws; and 1-13 for other purposes. 1-14 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: SECTION 1. 1-15 Article 1 of Chapter 5 of Title 48 of the Official Code of 1-16 Georgia Annotated, relating to ad valorem taxation in 1-17 general, is amended by adding after Code Section 48-5-15 a 1-18 new Code Section 48-5-15.1 to read as follows: 1-19 "48-5-15.1. (Index) 1-20 (a) All real property and tangible personal property shall 1-21 be returned for taxation and subject to taxation as 1-22 provided in this Code section where such property is 1-23 located on the premises of an airport and: 1-24 (1) Such airport is divided by one or more county lines 1-25 such that the airport is located in two or more 1-26 counties; and 1-27 (2) Such airport is owned or operated by a local airport 1-28 authority which authority functions on behalf of one of 1-29 the counties within which the airport is located. 1-30 (b) For the purposes of this Code section, an authority 1-31 shall be considered as functioning on behalf of a county -1- (Index) LC 18 6889S 2- 1 where a majority of the members of the authority are 2- 2 members who meet any of the following descriptions: 2- 3 (1) An authority member who is also a member of the 2- 4 county governing authority or an official or employee of 2- 5 the county; 2- 6 (2) An authority member appointed by the county 2- 7 governing authority or appointed by an officer of the ddrs rP�A��@P2A��@P�A��@P�A��@P+A��@P 2- 9 (3) An authority member who is also a member of the 2-10 governing authority of a city within the county or an 2-11 official or employee of a city within the county; or 2-12 (4) An authority member appointed by the governing 2-13 authority of a city within the county or appointed by an 2-14 officer of a city within the county. 2-15 (c) All such real property and tangible personal property 2-16 located on the premises of an airport as described in 2-17 subsections (a) and (b) of this Code section shall be 2-18 returned for taxation to the tax commissioner or tax 2-19 receiver of the county on behalf of which the airport 2-20 authority functions. All such real and tangible personal 2-21 property shall be subject to taxation by only the county 2-22 on behalf of which the airport authority functions and not 2-23 by any other county. 2-24 (d) Nothing in this Code section shall apply with respect 2-25 to any airport certificated under Title 14, Part 139, of 2-26 the Code of Federal Regulations or shall apply with 2-27 respect to the taxation of commercial airliners which 2-28 shall be subject to Article 12 of this chapter and other 2-29 applicable provisions of law. With respect to aircraft 2-30 which would otherwise be subject to the provisions of Code 2-31 Section 48-5-16, the provisions of this Code section shall 2-32 control over the provisions of Code Section 48-5-16. 2-33 Except as specifically provided otherwise in the first 2-34 sentence of this subsection, this Code section shall 2-35 control over any other conflicting provisions of this 2-36 chapter; but nothing in this Code section shall be 2-37 construed as taking away the tax-exempt status of any 2-38 property which is otherwise exempted by law from ad 2-39 valorem taxation." -2- (Index) LC 18 6889S SECTION 2. 3- 1 This Act shall become effective January 1, 1996, and shall 3- 2 apply with respect to tax years beginning on or after that 3- 3 date. SECTION 3. 3- 4 All laws and parts of laws in conflict with this Act are 3- 5 repealed. -3- (Index)

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Last Updated on 01/02/97