06
LC 33 1337
Senate
Bill 626
By:
Senator Schaefer of the 50th
AS
PASSED
AN
ACT
To
amend an Act providing a homestead exemption from all Habersham County ad
valorem taxes, including taxes for educational purposes, in the amount of
$10,000.00 of the assessed value of the homestead for residents of that county
school district who are 65 years of age or over, which Act is the former local
constitutional amendment, Resolution Act No. 162, House Resolution No. 662-1850
(Ga. L. 1978, p. 2444), which was continued in effect as statutory law pursuant
to Article VII, Section II, Paragraph IV of the Constitution, so as to provide
for a definition of the term "homestead" for purposes of the exemption; to
provide for applicability; to provide for a referendum, effective dates, and
automatic repeal; to repeal conflicting laws; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
An
Act providing a homestead exemption from all Habersham County ad valorem taxes,
including taxes for educational purposes, in the amount of $10,000.00 of the
assessed value of the homestead for residents of that county school district who
are 65 years of age or over, which Act is the former local constitutional
amendment, Resolution Act No. 162, House Resolution No. 662-1850 (Ga. L. 1978,
p. 2444), which was continued in effect as statutory law pursuant to Article
VII, Section II, Paragraph IV of the Constitution, is amended by adding a new
section immediately following Section 1, to be designated Section 1A, to read as
follows:
"SECTION
1A.
As
used in this Act, the term 'homestead' means homestead as defined and qualified
in Code Section 48-5-40 of the O.C.G.A., as amended, including real property
where the person who is the applicant holds real property subject to a written
lease, the applicant has held the property subject to such a lease for not less
than three years prior to the year for which application is made, and the
applicant is the owner of all improvements located on the real
property."
SECTION
2.
Unless
prohibited by the federal Voting Rights Act of 1965, as amended, the election
superintendent of Habersham County shall call and conduct an election as
provided in this section for the purpose of submitting this Act to the electors
of Habersham County for approval or rejection. The election superintendent
shall conduct that election on the date of the November, 2006, state-wide
general election and shall issue the call and conduct that election as provided
by general law. The superintendent shall cause the date and purpose of the
election to be published once a week for two weeks immediately preceding the
date thereof in the official organ of Habersham County. The ballot shall have
written or printed thereon the words:
|
"( ) YES
( ) NO
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Shall
the Act be approved which provides that the definition of the term 'homestead'
shall include real property where the person who is the applicant holds real
property subject to a written lease, the applicant has held the property subject
to such a lease for not less than three years prior to the year for which
application is made, and the applicant is the owner of all improvements located
on the real property for purposes of the homestead exemption from all Habersham
County ad valorem taxes, including taxes for educational purposes, in the amount
of $10,000.00 of the assessed value of the homestead for residents of that
county and school district who are 65 years of age or over?"
|
All
persons desiring to vote for approval of the Act shall vote "Yes," and those
persons desiring to vote for rejection of the Act shall vote "No." If more than
one-half of the votes cast on such question are for approval of the Act, Section
1 of this Act shall become of full force and effect on January 1, 2007. If the
Act is not so approved or if the election is not conducted as provided in this
section, Section 1 of this Act shall not become effective and this Act shall be
automatically repealed on the first day of January immediately following that
election date. The expense of such election shall be borne by Habersham County.
It shall be the election
superintendent́s
duty to certify the result thereof to the Secretary of State.
SECTION
3.
Except
as otherwise provided in Section 2 of this Act, this Act shall become effective
upon its approval by the Governor or upon its becoming law without such
approval.
SECTION
4.
All
laws and parts of laws in conflict with this Act are repealed.