06 LC 33
1336
Senate
Bill 629
By:
Senator Schaefer of the 50th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend an Act providing for a homestead exemption from certain Habersham County
ad valorem taxes for county purposes in an amount equal to the amount by which
the current year assessed value of a homestead exceeds the base year assessed
value of such homestead approved May 16, 2002 (Ga. L. 2002, p. 5864), so as to
change the definition of homestead for purposes of such 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 for a homestead exemption from certain Habersham County ad valorem
taxes for county purposes in an amount equal to the amount by which the current
year assessed value of a homestead exceeds the base year assessed value of such
homestead approved May 16, 2002 (Ga. L. 2002, p. 5864), is amended by striking
paragraph (3) of subsection (a) of Section 1 and inserting in its place a new
paragraph (3) to read as follows:
"(3)
'Homestead' means homestead as defined and qualified in Code Section 48-5-40 of
the O.C.G.A., with the additional qualification that it shall include only the
primary residence and not more than five contiguous acres of land immediately
surrounding such residence. 'Homestead' also includes 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
|
Shall
the Act be approved which provides the homestead exemption from certain
Habersham County ad valorem taxes for county purposes in an amount equal to the
amount by which the current year assessed value of a homestead exceeds the base
year assessed value of such homestead shall also apply to 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?"
|
All
persons desiring to vote for approval of the Act shall vote "Yes," and all
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, and
shall apply to all taxable years beginning on or after that date. 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.