Bill Text: GA SR1287 | 2009-2010 | Regular Session | Introduced
Bill Title: Taxes; prohibit the levy of state ad valorem taxes except in the case of an emergency CA
Spectrum: Partisan Bill (Republican 6-0)
Status: (Introduced - Dead) 2010-03-26 - Senate Reconsidered [SR1287 Detail]
Download: Georgia-2009-SR1287-Introduced.html
10 LC 18
8720
Senate
Resolution 1287
By:
Senators Heath of the 31st, Rogers of the 21st, Seabaugh of the 28th, Cowsert of
the 46th, Smith of the 52nd and others
A
RESOLUTION
Proposing
an amendment to the Constitution so as to prohibit the levy of state ad valorem
taxes except in the case of an emergency; to provide for applicability; to
provide for the submission of this amendment for ratification or rejection; to
provide an effective date; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Article
VII, Section I, Paragraph II of the Constitution is amended by revising
subparagraph (a) as follows:
"(a)(1)
The state
shall not impose an annual levy of state
ad valorem taxes on tangible property for
all
purposes,
any
purpose except for defending the state in
an
emergency,
shall not exceed one-fourth mill on each dollar of the assessed value of the
property.
(2)
Solely, for purposes of any general law in effect on January 1, 2010, which
distributes intangible tax revenues to the state based upon a proportion that
the state millage rate and millage rates of local tax jurisdictions bear to the
total millage rate levied for all purposes, the state millage rate shall equal
one-fourth mill on each dollar of assessed value.
(3)
The prohibition of this subparagraph shall not affect state:
(A)
Assessment and collection of ad valorem taxes on public utilities, railroad
companies, and airlines on behalf of local governments; or
(B)
Administrative functions with respect to local ad valorem taxation pursuant to
any general law.
(4)
The state shall continue to assure that all taxation is uniform upon the same
class of subjects across all taxing jurisdictions of the
state."
SECTION
2.
The
above proposed amendment to the Constitution shall be published and submitted as
provided in Article X, Section I, Paragraph II of the Constitution. The ballot
submitting the above proposed amendment shall have written or printed thereon
the following:
|
"( ) YES
( ) NO
|
Shall
the Constitution of Georgia be amended so as to prohibit state ad valorem taxes
except for emergencies?"
|
All
persons desiring to vote in favor of ratifying the proposed amendment shall vote
"Yes." All persons desiring to vote against ratifying the proposed amendment
shall vote "No." If such amendment shall be ratified as provided in said
Paragraph of the Constitution, it shall become effective and become a part of
the Constitution of this state following such ratification on January 1 of the
first year immediately following the year in which the revenue shortfall reserve
is funded at the level of $500 million or more as certified in writing by the
state auditor.
