07 HB 486/AP
House
Bill 486 (AS PASSED HOUSE AND SENATE)
By:
Representative Willard of the
49th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Code Section 48-5-359.1 of the Official Code of Georgia Annotated,
relating to contracts with the county tax commissioner to assess and collect
municipal taxes and prepare the tax digest, so as to change certain provisions
regarding compensation to be paid to the tax commissioner for additional duties;
to provide for an exception; to provide for related matters; to provide an
effective date; to repeal conflicting laws; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Code
Section 48-5-359.1 of the Official Code of Georgia Annotated, relating to
contracts with the county tax commissioner to assess and collect municipal taxes
and prepare the tax digest, is amended by revising subsection (a) as
follows:
"(a)(1)(A)
This paragraph shall apply to a county which has fewer than 50,000 tax parcels
within such county.
(B)
Any county and any municipality wholly or partially located within such county
may contract, subject to approval by the tax commissioner of the county, for the
tax commissioner to prepare the tax digest for such municipality; to assess and
collect municipal taxes in the same manner as county taxes; and, for the purpose
of collecting such municipal taxes, to invoke any remedy permitted for
collection of municipal taxes. Any contract authorized by this subsection
between the county governing authority and a municipality shall specify an
amount to be paid by the municipality to the county which amount will
substantially approximate the cost to the county of providing the service to the
municipality. Notwithstanding the provisions of any other law, the tax
commissioner is authorized to contract for and to accept, receive, and retain
compensation from the municipality for such additional duties and
responsibilities in addition to that compensation provided by law to be paid to
the tax commissioner by the county.
(2)(A)
This paragraph shall apply to any county which has 50,000 or more tax parcels
within such county.
(B)
Any county and any municipality wholly or partially located within such county
may contract for the tax commissioner to prepare the tax digest for such
municipality; to assess and collect municipal taxes in the same manner as county
taxes; and, for the purpose of collecting such municipal taxes, to invoke any
remedy permitted for collection of municipal taxes. Any contract authorized by
this subsection between the county governing authority and a municipality shall
specify an amount to be paid by the municipality to the county which amount will
substantially approximate the cost to the county of providing the service to the
municipality. Notwithstanding the provisions of any other law, the tax
commissioner is authorized to accept, receive, and retain compensation from the
county for such additional duties and responsibilities in addition to that
compensation provided by law to be paid to the tax commissioner by the
county."
SECTION
2.
This
Act shall become effective upon its approval by the Governor or upon its
becoming law without such approval.
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.