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laws and parts of laws in conflict with this Act are repealed.