07 LC 21
9337/AP
House
Bill 693 (AS PASSED HOUSE AND SENATE)
By:
Representatives Nix of the
69th
and Smith of the
70th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend an Act entitled "An Act to provide for homestead exemptions from Heard
County ad valorem taxes for county purposes and from Heard County School
District ad valorem taxes for educational purposes for certain residents of that
county and school district," approved April 13, 1992 (Ga. L. 1992, p. 6107), so
as to increase the homestead exemption from school district taxes for citizens
age 65 and older; 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 entitled "An Act to provide for homestead exemptions from Heard County ad
valorem taxes for county purposes and from Heard County School District ad
valorem taxes for educational purposes for certain residents of that county and
school district," approved April 13, 1992 (Ga. L. 1992, p. 6107), is amended by
revising Section 3 as follows:
"SECTION
3.
Each resident of the Heard County School District who is 65 years of age or
older is granted an exemption on that person´s homestead from all Heard
County School District ad valorem taxes for educational purposes in the amount
of $20,000.00 of the assessed value of that homestead."
SECTION
2.
The
increase in the exemption from Heard County School District taxes for
educational purposes provided by Act shall apply to all taxable years beginning
after December 31, 2007.
SECTION
3.
Unless
prohibited by the federal Voting Rights Act of 1965, as amended, the election
superintendent of Heard County shall call and conduct an election as provided in
this section for the purpose of submitting this Act to the electors of the Heard
County School District for approval or rejection. The election superintendent
shall conduct that election on the Tuesday next following the first Monday in
November, 2007, 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 Heard County. The ballot shall have
written or printed thereon the words:
|
"( ) YES
( ) NO
|
Shall
the Act be approved which provides a new increased homestead exemption from
Heard County ad valorem taxes for educational purposes in the amount of
$20,000.00 of the assessed value of the homestead for residents of that 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,
Sections 1 and 2 of this Act shall become of full force and effect on January 1,
2008. If the Act is not so approved or if the election is not conducted as
provided in this section, Sections 1 and 2 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 Heard County. It shall be the election superintendent´s
duty to certify the result thereof to the Secretary of State.
SECTION
4.
Except
as otherwise provided in Section 3 of this Act, this Act shall become effective
upon its approval by the Governor or upon its becoming law without such
approval.
SECTION
5.
All
laws and parts of laws in conflict with this Act are repealed.