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Georgia General Assembly > Legislation
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2005-2006 Regular Session - SB 493
Ad Valorem tax on property; provide exemption on undeveloped land areas within buffer zones established by law
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First Reader Summary
A BILL to be entitled an Act to amend Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem taxation of property, so as to provide for an exemption from ad valorem taxation on undeveloped land areas within buffer zones established by law or local ordinance adjacent to rivers, perennial streams, or reservoirs, within which buffer zones land-disturbing activity is prohibited and which areas remain in their natural, undisturbed state of vegetation; to eliminate and supersede a provision for current use assessment for buffer zone areas; to provide for applicability; to provide for effective dates; to provide for a special election; to repeal conflicting laws; and for other purposes.
Status History
Feb/01/2006 - Senate Read and Referred
Jan/31/2006 - Senate Hopper