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Georgia General Assembly > Legislation
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2001-2002 Regular Session - HR 363
Ad valorem tax; commercial fishing vessels; separate class of property - CA
Sponsored By
HC: Ways & MeansSC:
First Reader Summary
A RESOLUTION proposing an amendment to the Constitution so as to provide that commercial fishing vessels may be classified as a separate class of property for ad valorem property tax purposes, and such class may be divided into separate subclasses for ad valorem purposes; to authorize the General Assembly to provide by general law for the ad valorem taxation of commercial fishing vessels including, but not limited to, providing for different rates, methods, assessment dates, and taxpayer liability for such class and for each of its subclasses and to do so without need for uniformity of taxation with other classes of property or between or within its subclasses; and for other purposes.
Status History
Feb/26/2001 - House Second Readers
Feb/22/2001 - House First Readers
Feb/21/2001 - House Hopper