11 LC 28 5497S

The Senate Finance Committee offered the following substitute to SB 1:

A BILL TO BE ENTITLED
AN ACT

To amend Article 1 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to general provisions regarding ad valorem taxation of property, so as to prohibit local governments from conducting public hearings regarding the increase of millage rates in excess of the roll-back rate on the same day as other local governments are conducting public hearings which affect all or a portion of the same properties subject to such increase in millage rates; to require certain attendance at such public hearings; to require quorums for votes to adopt or set millage rates; to provide for related matters; to repeal conflicting laws; and for other purposes.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:

SECTION 1.

Article 1 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to general provisions regarding ad valorem taxation of property, is amended by adding new paragraphs to subsection (c) of Code Section 48-5-32.1, relating to the establishment of millage rates, to read as follows:

"(6) No recommending authority nor any levying authority shall conduct a public hearing required by paragraph (2) of this subsection on the same day as any other recommending authority or levying authority is conducting a public hearing required by paragraph (2) of this subsection if such authorities have jurisdiction over all or a portion of the same properties subject to the increase in property taxes which is the subject of such public hearings.

(7) A public hearing in which there is not a quorum of the recommending authority or levying authority present for the public hearing shall not count toward satisfying the number of public hearings required by this subsection. Additionally, each member of the recommending authority or levying authority, as the case may be, shall be required to attend at least two of the public hearings to satisfy the requirements of this subsection.

(8) A quorum of the recommending authority or levying authority must be present for any vote to adopt or set the millage rate."

SECTION 2.

All laws and parts of laws in conflict with this Act are repealed.