HB 1881 - Motor vehicles; ad valorem tax; exempt former POWs

First Reader Summary

A BILL to amend Part 2 of Article 10 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem taxation of motor vehicles, so as to provide for an exemption with respect to certain motor vehicles owned by former prisoners of war; and for other purposes.

Page Numbers - 1/ 2

Code Sections - 48-5-478.1

HB 1881                                            LC 27 0357 
 
 
 
 
 
 
                        A BILL TO BE ENTITLED 
                               AN ACT 
 
 
  1- 1  To amend Part 2 of Article 10 of Chapter 5 of Title 48 of 
  1- 2  the Official Code of Georgia Annotated, relating to ad 
  1- 3  valorem taxation of motor vehicles, so as to provide for an 
  1- 4  exemption with respect to certain motor vehicles owned by 
  1- 5  former prisoners of war; to provide for a definition; to 
  1- 6  provide for conditions and limitations; to provide for 
  1- 7  applicability; to provide for effective dates; to provide 
  1- 8  for a referendum; to repeal conflicting laws; and for other 
  1- 9  purposes. 
 
  1-10       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1-11                           SECTION 1. 
 
  1-12  Part 2 of Article 10 of Chapter 5 of Title 48 of the 
  1-13  Official Code of Georgia Annotated, relating to ad valorem 
  1-14  taxation of motor vehicles, is amended by adding a new Code 
  1-15  section immediately following Code Section 48-5-478, to be 
  1-16  designated Code Section 48-5-478.1, to read as follows: 
 
  1-17    "48-5-478.1. 
 
  1-18    (a) As used in this Code section, the term 'prisoners of 
  1-19    war' shall have the same meaning as provided for in 
  1-20    subsection (a) of Code Section 40-2-73, as amended. 
 
  1-21    (b) Any former prisoner of war who is a citizen and 
  1-22    resident of Georgia is granted an exemption from all ad 
  1-23    valorem taxes for state, county, municipal, and school 
  1-24    purposes on the vehicle such former prisoner of war owns 
  1-25    and on which such person actually places the free 
  1-26    distinctive personalized license plate such person 
  1-27    receives pursuant to Code Section 40-2-73, as amended." 
 
  1-28                           SECTION 2. 
 
  1-29  Unless prohibited by the federal Voting Rights Act of 1965, 
  1-30  as amended, the Secretary of State shall call and conduct an 
  1-31  election as provided in this section for the purpose of 
  1-32  submitting this Act to the electors of the State of Georgia 
  1-33  for approval or rejection.  The Secretary of State shall 
 
 
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  2- 1  conduct that election on the date of the November, 1998, 
  2- 2  general election.  The Secretary of State shall issue the 
  2- 3  call and conduct that election as provided by general law. 
  2- 4  The Secretary of State shall cause the date and purpose of 
  2- 5  the election to be published once a week for two weeks 
  2- 6  immediately preceding the date thereof in the official organ 
  2- 7  of each county in the state.  The ballot shall have written 
  2- 8  or printed thereon the words: 
 
  2- 9    "(  ) YES Shall the Act be approved which provides for 
  2-10              an exemption from ad valorem taxes for certain 
  2-11     (  ) NO  motor vehicles owned by former prisoners of 
  2-12              war?" 
 
  2-13  All persons desiring to vote for approval of the Act shall 
  2-14  vote "Yes," and those persons desiring to vote for rejection 
  2-15  of the Act shall vote "No."  If more than one-half of the 
  2-16  votes cast on such question are for approval of the Act, 
  2-17  Section 1 of this Act shall become of full force and effect 
  2-18  on January 1, 1999, and shall apply to all taxable years 
  2-19  beginning on or after such date.  If the Act is not so 
  2-20  approved or if the election is not conducted as provided in 
  2-21  this section, Section 1 of this Act shall not become 
  2-22  effective and this Act shall be automatically repealed on 
  2-23  the first day of January immediately following that election 
  2-24  date. 
 
  2-25                           SECTION 3. 
 
  2-26  Except as provided in Section 2 of this Act, this Act shall 
  2-27  become effective upon its approval by the Governor or upon 
  2-28  its becoming law without such approval. 
 
  2-29                           SECTION 4. 
 
  2-30  All laws and parts of laws in conflict with this Act are 
  2-31  repealed. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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