07 LC 35
0309
House
Bill 99
By:
Representatives Day of the
163rd,
Horne of the
71st,
Collins of the
27th,
Neal of the
1st,
Cole of the
125th,
and others
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 striking subsection (a) and inserting a new subsection (a) to read
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 peace 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 unless the officer or firefighter
has left the scope of his or her employment for the private employer for the
direct purpose of enforcing or attempting to enforce fire service or the
criminal or traffic laws, preserving or attempting to preserve public order,
protecting or attempting to protect life or property, performing active state
service as a member of the Georgia National Guard, preventing or attempting to
prevent crime, detecting or attempting to detect crime, or investigating or
attempting to investigate
crime."
SECTION
2.
All
laws and parts of laws in conflict with this Act are repealed.