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Georgia General Assembly > Legislation
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2001-2002 Regular Session - SR 14
Ad Valorem Taxation; freeze existing property values; appraise fair market value; amend Constitution
Sponsored By
First Reader Summary
A RESOLUTION proposing an amendment to the Constitution so as to authorize, upon approval in a local referendum, the freezing of existing residential real property values until such property is sold; to provide that following such sale residential real property and interests therein shall be appraised for ad valorem taxation purposes at their fair market value as of the date of the owner´s acquisition thereof; to provide for valuation increases; to provide for conditions and limitations; to provide for authority of the General Assembly with respect to the foregoing; to provide for the submission of this amendment for ratification or rejection; and for other purposes.
Status History
Jan/10/2001 - Senate Read and Referred
Jan/09/2001 - Senate Proposed First Readers