HB 851 - Ad val tax; certain municipal property outside corporate limits

First Reader Summary

A BILL to amend Article 2 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to tax exemptions, so as to remove the tax exemption from certain public real property owned by municipal corporations which is outside the corporate limits; and for other purposes.

Page Numbers - 1/ 2

HB 851                                             LC 22 2578 
 
 
 
 
 
 
                        A BILL TO BE ENTITLED 
                               AN ACT 
 
 
  1- 1  To amend Article 2 of Chapter 5 of Title 48  of the Official 
  1- 2  Code of Georgia Annotated, relating to tax exemptions, so as 
  1- 3  to remove the tax exemption from certain public real 
  1- 4  property owned by municipal corporations which is outside 
  1- 5  the corporate limits; to provide that such liability for 
  1- 6  taxes does not apply to cities with a specified population; 
  1- 7  to remove the tax exemption for certain real property owned 
  1- 8  by counties; to provide an effective date; to repeal 
  1- 9  conflicting laws; and for other purposes. 
 
  1-10       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1-11                           SECTION 1. 
 
  1-12  Article 2 of Chapter 5 of Title 48 of the Official Code of 
  1-13  Georgia Annotated, relating to tax exemptions, is amended by 
  1-14  striking in its entirety paragraph (1) of subsection (a) of 
  1-15  Code Section 48-5-41, relating to property exempt from 
  1-16  taxation, and inserting in its place the following: 
 
  1-17        "(1)(A) Except as provided in this paragraph, all 
  1-18        public property; 
 
  1-19        (B) No public real property which is owned by a 
  1-20        political subdivision municipal corporation of this 
  1-21        state and which is situated outside the territorial 
  1-22        limits of the political subdivision such municipal 
  1-23        corporation shall be exempt from ad valorem taxation 
  1-24        unless the property is:  
 
  1-25          (i) Developed by grading or other improvements to 
  1-26          the extent of at least 25 percent of the total land 
  1-27          area and facilities are located on the property 
  1-28          which are actively used for a public or governmental 
  1-29          purpose;  
 
  1-30          (ii) Three hundred acres or less in area; 
 
  1-31          (iii) Located located inside a county embracing all 
  1-32          or part of a municipality owning such property; or 
  1-33          provided, however, that this subparagraph shall not 
 
 
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  2- 1          be applicable to property owned by any municipal 
  2- 2          corporation with a population exceeding 100,000 
  2- 3          according to the United States decennial census of 
  2- 4          1990 or any future such census;  
 
  2- 5          (iv) That portion of any real property which has 
  2- 6          been designated as a watershed by the United States 
  2- 7          Soil and Water Conservation Service and used as a 
  2- 8          watershed by the political subdivision owning the 
  2- 9          property; 
 
  2-10        (C) No public real property which is owned by a county 
  2-11        of this state and which is situated outside the 
  2-12        territorial limits of such county shall be exempt from 
  2-13        ad valorem taxation; and 
 
  2-14        (D) Property which is owned by and used exclusively as 
  2-15        the general state headquarters of a nonprofit 
  2-16        corporation organized for the primary purpose  of 
  2-17        encouraging cooperation between parents and teachers 
  2-18        to promote the education and welfare of children and 
  2-19        youth, notwithstanding the fact that such nonprofit 
  2-20        corporation may derive income from fees or dues paid 
  2-21        by persons, organizations, or associations to 
  2-22        affiliate with such nonprofit corporation, shall be 
  2-23        considered to be an extension of the public schools of 
  2-24        this state and such property shall be considered to be 
  2-25        public property within the meaning of this paragraph." 
 
  2-26                           SECTION 2. 
 
  2-27  This Act shall become effective on January 1, 1998. 
 
  2-28                           SECTION 3. 
 
  2-29  All laws and parts of laws in conflict with this Act are 
  2-30  repealed. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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