11 LC 14
0396/AP
House
Bill 393 (AS PASSED HOUSE AND SENATE)
By:
Representative Allison of the
8th
A
BILL TO BE ENTITLED
AN ACT
To
provide for a homestead exemption from City of Hiawassee ad valorem taxes for
municipal purposes in the amount of $10,000.00 of the assessed value of the
homestead for residents of that city; to provide for definitions; to specify the
terms and conditions of the exemption and the procedures relating thereto; to
provide for applicability; to provide for a referendum, effective dates, and
automatic repeal; to repeal conflicting laws; and for other
purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
(a)
As used in this Act, the term:
(1)
"Ad valorem taxes for municipal purposes" means all ad valorem taxes for
municipal purposes levied by, for, or on behalf of the City of Hiawassee,
including, but not limited to, any ad valorem taxes to pay interest on and to
retire municipal bonded indebtedness.
(2)
"Homestead" means homestead as defined and qualified in Code Section 48-5-40 of
the O.C.G.A., as amended.
(b)
Each resident of the City of Hiawassee is granted an exemption on that person's
homestead from City of Hiawassee ad valorem taxes for municipal purposes in the
amount of $10,000.00 of the assessed value of that homestead. The value of that
property in excess of such exempted amount shall remain subject to
taxation.
(c)(1) Except as provided in
paragraph (2) of this subsection, a person shall not receive the homestead
exemption granted by subsection (b) of this section unless such person or
person's agent files an application with the governing authority of the City of
Hiawassee, or the designee thereof, giving such information relative to
receiving such exemption as will enable the governing authority of the City of
Hiawassee, or the designee thereof, to make a determination regarding the
initial and continuing eligibility of such person for such exemption. The
governing authority of the City of Hiawassee, or the designee thereof, shall
provide application forms for this
purpose.
(2) The homestead exemption
shall be granted without application to any resident who has applied for and
been granted the exemption provided for in Code Section 48-5-44 of the O.C.G.A.
(d) The exemption shall be claimed
and returned as provided in Code Section 48-5-50.1 of the O.C.G.A., as amended.
The exemption shall be automatically renewed from year to year as long as the
person granted the homestead exemption under subsection (b) of this section
occupies the residence as a homestead. After a person has once been granted the
exemption, it shall not be necessary to make application thereafter for any
year, and the exemption shall continue to be allowed to such person. It shall
be the duty of any person granted the homestead exemption under subsection (b)
of this section to notify the governing authority of the City of Hiawassee, or
the designee thereof, in the event that person for any reason becomes ineligible
for such exemption.
(e) The exemption
granted by subsection (b) of this section shall not apply to or affect any state
ad valorem taxes, county ad valorem taxes for county purposes, or county or
independent school district ad valorem taxes for educational purposes. The
homestead exemption granted by subsection (b) of this section shall be in
addition to and not in lieu of any other homestead exemption applicable to City
of Hiawassee ad valorem taxes for municipal
purposes.
(f) The exemption granted by
subsection (b) of this section shall apply to all taxable years beginning on or
after January 1 of the year following the year in which this Act is approved by
the voters under Section 2 of this Act.
SECTION
2.
Unless
prohibited by the federal Voting Rights Act of 1965, as amended, the municipal
election superintendent of the City of Hiawassee shall call and conduct an
election as provided in this section for the purpose of submitting this Act to
the electors of the City of Hiawassee for approval or rejection. The municipal
election superintendent shall conduct that election on the date of the first
election which is otherwise held in the City of Hiawassee more than 45 days
after this Act becomes law and shall issue the call and conduct that election as
provided by general law. If for any reason the election provided for in this
Act is not held at such time, then it shall be held on the date of the next
election which is otherwise held in the City of Hiawassee. The municipal
election superintendent shall cause the date and purpose of the election to be
published once a week for two weeks immediately preceding the date thereof in
the official organ of Towns County. The ballot shall have written or printed
thereon the words:
"( ) YES
( ) NO
|
Shall
the Act be approved which provides a homestead exemption from City of Hiawassee
ad valorem taxes for municipal purposes in the amount of $10,000.00 of the
assessed value of the homestead for residents of that city?"
|
All
persons desiring to vote for approval of the Act shall vote "Yes," and all
persons desiring to vote for rejection of the Act shall vote "No." If more than
one-half of the votes cast on such question are for approval of the Act, Section
1 of this Act shall become of full force and effect. If the Act is not so
approved, Section 1 of this Act shall not become effective, and this Act shall
be automatically repealed on the first day of January immediately following that
election date. The expense of such election shall be borne by the City of
Hiawassee. It shall be the municipal election superintendent's duty to certify
the result thereof to the Secretary of State.
SECTION
3.
Except
as otherwise provided in Sections 1 and 2 of this Act, 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.