06 LC 28
2723
Senate
Resolution 682
By:
Senators Staton of the 18th, Carter of the 13th, Chapman of the 3rd, Chance of
the 16th, Grant of the 25th and others
A
RESOLUTION
Proposing
an amendment to the Constitution so as to remove the limitation on the types of
property in community improvement districts which may be the subject of taxes,
fees, and assessments; to provide for the submission of this amendment for
ratification or rejection; and for other purposes.
BE
IT RESOLVED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Article
IX, Section VII of the Constitution is amended by striking subparagraph (c) of
Paragraph III and inserting in lieu thereof a new subparagraph (c) to read as
follows:
∀(c)
The administrative body of each community improvement district may be authorized
to levy taxes, fees, and assessments within the community improvement district
only
on
all
real property
used
nonresidentially, specifically excluding all property used for residential,
agricultural, or forestry purposes and specifically excluding tangible personal
property and intangible property
located within
such community improvement district. Any
tax, fee, or assessment so levied shall not exceed 2 1/2 percent of the assessed
value of the real property or such lower limit as may be established by law.
The law creating or providing for the creation of a community improvement
district shall provide that taxes, fees, and assessments levied by the
administrative body of the community improvement district shall be equitably
apportioned among the properties subject to such taxes, fees, and assessments
according to the need for governmental services and facilities created by the
degree of density of development of each such property. The law creating or
providing for the creation of a community improvement district shall provide
that the proceeds of taxes, fees, and assessments levied by the administrative
body of the community improvement district shall be used only for the purpose of
providing governmental services and facilities which are specially required by
the degree of density of development within the community improvement district
and not for the purpose of providing those governmental services and facilities
provided to the county or municipality as a whole. Any tax, fee, or assessment
so levied shall be collected by the county or municipality for which the
community improvement district is created in the same manner as taxes, fees, and
assessments levied by such county or municipality. The proceeds of taxes, fees,
and assessments so levied, less such fee to cover the costs of collection as may
be specified by law, shall be transmitted by the collecting county or
municipality to the administrative body of the community improvement district
and shall be expended by the administrative body of the community improvement
district only for the purposes authorized by this
Section.∀
SECTION
2.
The
above proposed amendment to the Constitution shall be published and submitted as
provided in Article X, Section I, Paragraph II of the Constitution. The ballot
submitting the above proposed amendment shall have written or printed thereon
the following:
|
"( ) YES
( ) NO
|
Shall
the Constitution of Georgia be amended so as to remove the limitation on the
types of property in community improvement districts which may be the subject of
taxes, fees, and assessments?"
|
All
persons desiring to vote in favor of ratifying the proposed amendment shall vote
"Yes." All persons desiring to vote against ratifying the proposed amendment
shall vote "No." If such amendment shall be ratified as provided in said
Paragraph of the Constitution, it shall become a part of the Constitution of
this state.