05 LC 18
4149
House
Bill 791
By:
Representative Cheokas of the
134th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Code Section 46-5-138 of the Official Code of Georgia Annotated, relating
to the creation and powers of joint emergency "911" system authorities, so as to
provide for exemptions with respect to certain taxation; to provide for
legislative findings and determinations; to repeal conflicting laws; and for
other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Code
Section 46-5-138 of the Official Code of Georgia Annotated, relating to the
creation and powers of joint emergency "911" system authorities, is amended by
adding a new subsection at the end thereof, to be designated subsection (g) to
read as follows:
"(g)
It is found, determined, and declared that the creation of the authority and the
carrying out of its corporate purposes are in all respects for the benefit of
the people of this state and constitute a public purpose and that the authority
will be performing an essential governmental function in the exercise of the
power conferred upon it by this Code section. This state covenants that the
authority shall be required to pay no taxes or assessments upon any of the
property acquired or leased by it or under its jurisdiction, control,
possession, or supervision, or upon its activities in the operation or
maintenance of the buildings erected or acquired by it, or upon any fees,
rentals, or other charges for the use of such buildings, or upon other income
received by the authority. The exemption provided in this Code section shall
include an exemption from state and local sales and use tax on property
purchased by the authority for use exclusively by the
authority."
SECTION
2.
All
laws and parts of laws in conflict with this Act are repealed.