Bill Text: GA HB304 | 2009-2010 | Regular Session | Comm Sub
Bill Title: County taxation; appraisers duties upon property; change certain provisions
Spectrum: Moderate Partisan Bill (Republican 4-1)
Status: (Passed) 2009-05-04 - Effective Date [HB304 Detail]
Download: Georgia-2009-HB304-Comm_Sub.html
09 HB304/SCSFA/2
SENATE
SUBSTITUTE TO HB 304
AS
PASSED SENATE
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Code Section 48-5-48 of the Official Code of Georgia Annotated, relating
to the state-wide homestead exemption for disabled veterans, so as to extend the
exemption; to amend Article 4 of Chapter 5 of Title 48 of the Official Code of
Georgia Annotated, relating to county taxation, so as to change certain
provisions regarding appraisers and assessors going upon property in the
performance of their duties; to provide for additional duties of the county tax
commissioners; to provide for an effective date; to repeal conflicting laws; and
for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Code
Section 48-5-48 of the Official Code of Georgia Annotated, relating to the
state-wide homestead exemption for disabled veterans, is amended by adding the
following:
"(b.1)
The unremarried surviving spouse or minor children of any disabled veteran shall
also be entitled to an exemption of the greater of $32,500.00 or the maximum
amount on a homestead, or any subsequent homestead within the same county,
where such spouse or minor children continue to occupy the home as a homestead,
such exemption being from ad valorem taxation for state, county, municipal, and
school purposes."
SECTION
2.
Article
4 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating
to county taxation, is amended by revising Code Section 48-5-264.1, relating to
the right of appraisers and assessors to go upon property, as
follows:
"48-5-264.1.
(a)
The chief appraiser, other members of the county property appraisal staff,
authorized
agents of the county board of tax
assessors, and members of the county board
of tax assessors
who are
conducting official business of the chief appraiser, the county appraisal staff,
or the county board of tax assessors may
go upon property outside of buildings, posted or otherwise, in order to carry
out the duty of making appraisals of the fair market value of taxable property
in the county, other than property returned directly to the commissioner;
provided, however,
the
such
person representing
the
such chief
appraiser, appraisal staff, or county
board of tax
assessors shall carry identification which
is sufficiently prominent to permit the occupant to readily ascertain
he
that such
person is such
representative.
and if
practicable shall first advise
Such
representative shall not enter upon the property unless reasonable notice has
been provided to the
owner and to
the occupant of
his
the property
regarding the purpose
for which such
person is entering upon such
property.
(b)
The county tax commissioner shall include a statement with the ad valorem tax
bill of
each
taxpayer notifying the taxpayer of the right to file an ad valorem property tax
return. A notification of the right of taxpayers to file ad valorem property
tax returns shall also be maintained by the tax commissioner on the official
website of the county."
SECTION
3.
This
Act shall become effective upon its approval by the Governor or upon its
becoming law without such approval.
SECTION
4.
All
laws and parts of laws in conflict with this Act are repealed.
