HB 1313 - Ad valorem tax; state levy; repeal certain provisions

First Reader Summary

A BILL to amend Article 1 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to general provisions regarding ad valorem taxation, so as to repeal certain provisions regarding the manner and time of making the state ad valorem tax levy; and for other purposes.

Day, Jr., C. Burke (153rd) Everett, Doug (163rd) Bannister, Charles E (77th)
Davis, J. Max (60th) Stephens, Ron (150th)
Status Summary HC: W&M SC: LA: 01/26/98 H - Read 2nd Time
Page Numbers - 1/ 2
Code Sections - 48-5-8
House Action Senate
1/16/98 Read 1st Time
1/26/98 Read 2nd Time

HB 1313                                            LC 18 8466 
 
 
 
 
 
 
                        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 general provisions 
  1- 3  regarding ad valorem taxation, so as to repeal certain 
  1- 4  provisions regarding the manner and time of making the state 
  1- 5  ad valorem tax levy; to provide for a contingent effective 
  1- 6  date; to provide for applicability; to provide for automatic 
  1- 7  repeal under certain circumstances; to repeal conflicting 
  1- 8  laws; and for other purposes. 
 
  1- 9       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1-10                           SECTION 1. 
 
  1-11  Article 1 of Chapter 5 of Title 48 of the Official Code of 
  1-12  Georgia Annotated, relating to general provisions regarding 
  1-13  ad valorem taxation, is amended by striking Code Section 
  1-14  48-5-8, relating to the manner and time of making the state 
  1-15  ad valorem tax levy, and inserting in its place a new Code 
  1-16  Section 48-5-8 to read as follows: 
 
  1-17    "48-5-8. 
 
  1-18    The levy for state taxation shall be made by the Governor 
  1-19    with the assistance of the commissioner.  Each year, as 
  1-20    soon as the value of the taxable property is substantially 
  1-21    known by the commissioner, the commissioner shall assist 
  1-22    the Governor in making the state levy.  Immediately after 
  1-23    the Governor has made the state levy, the commissioner 
  1-24    shall send to each tax collector and tax commissioner 
  1-25    written or printed notices of the Governor's order 
  1-26    Reserved." 
 
  1-27                           SECTION 2. 
 
  1-28  This Act shall become effective on January 1, 1999, and 
  1-29  shall be applicable to all taxable years beginning on or 
  1-30  after January 1, 1999; provided, however, that this Act 
  1-31  shall only become effective on January 1, 1999, upon the 
  1-32  ratification of a resolution at the November, 1998, 
  1-33  state-wide general election, which resolution amends the 
 
 
 
                                 -1- 
 
 
 
  2- 1  Constitution so as to eliminate the annual levy of state ad 
  2- 2  valorem taxes on tangible property.  If such resolution is 
  2- 3  not so ratified, this Act shall not become effective and 
  2- 4  shall stand repealed in its entirety on January 1, 1999. 
 
  2- 5                           SECTION 3. 
 
  2- 6  All laws and parts of laws in conflict with this Act are 
  2- 7  repealed. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                 -2- 

Clerk of the House
Robert E. Rivers, Jr., Clerk
Last Updated on 04/20/98