07 LC 35
0401ER
House
Bill 298
By:
Representatives Day of the
163rd
and Stephens of the
164th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Code Section 48-5-48.4 of the Official Code of Georgia Annotated, relating
to tax exemptions for unremarried surviving spouses of peace officers and
firefighters, so as to provide a definition for the term "in the line of duty"
as the term is used to provide a homestead exemption for the full value of the
homestead with respect to all ad valorem taxes for designated unremarried
surviving spouses of peace officers or firefighters who are killed in the line
of duty; to repeal conflicting laws; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Code
Section 48-5-48.4 of the Official Code of Georgia Annotated, relating to tax
exemptions for unremarried surviving spouses of peace officers and firefighters,
is amended by revising subsections (a) and (b) as follows:
"(a)
As used in this Code section, the term:
(1)
'Ad valorem taxes' means all state ad valorem taxes and all county, county
school district, municipal, and independent school district taxes for county,
county school district, municipal, or independent school district purposes
including, but not limited to, taxes to retire bonded indebtedness.
(2)
'Homestead' means homestead as defined and qualified in Code Section
48-5-40.
(3)
'In the line of duty' means while on duty and performing services for and
receiving compensation from the law enforcement and fire service agency which
employs such officer or firefighter, while off duty when responding to any
situation which would save a life or preserve the peace, or while preventing or
attempting to prevent the commission of a crime or fire. A law enforcement
officer or firefighter may also be in the line of duty while off duty when he or
she is responding to any situation which would save a life or preserve the peace
or while preventing or attempting to prevent the commission of a crime or fire.
However, a law enforcement officer or firefighter who is performing duties for
and receiving compensation from a private employer at the time of such
officer´s or firefighter´s death shall not be considered in the line
of duty if the officer or firefighter is entitled to workers´ compensation
benefits from the private employer or the private employer´s insurer. In
addition, an officer or firefighter shall not be considered in the line of duty
if death occurs from suicide, intentionally self-inflicted injuries, natural
causes, or while performing routine duties which would not be strenuous or
dangerous if performed by ordinary citizens.
(b)
Each resident of
the
this
state who is the unremarried surviving spouse of a peace officer or firefighter
who was killed in the line of duty is granted an exemption on that person´s
homestead from all ad valorem taxes for the full value of that homestead.
Any peace
officer or firefighter who dies more than 24 months after the date of the in the
line of duty incident allegedly causing the death shall be deemed to have died
from natural causes rather than in the line of
duty."
SECTION
2.
All
laws and parts of laws in conflict with this Act are repealed.