HR 108 - Ad val tax; motor vehicles; Gen Assembly provide by gen law - CA

First Reader Summary

A RESOLUTION proposing an amendment to the Constitution so as to provide that motor vehicles shall only be subject to ad valorem taxation to the extent provided by the General Assembly by general law; and for other purposes.

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HR 108                                             LC 18 7928 
 
 
 
 
 
 
                             A RESOLUTION 
 
  1- 1  Proposing an amendment to the Constitution so as to provide 
  1- 2  that motor vehicles shall only be subject to ad valorem 
  1- 3  taxation to the extent provided by the General Assembly by 
  1- 4  general law; to provide for the submission of this amendment 
  1- 5  for ratification or rejection; and for other purposes. 
 
  1- 6       BE IT RESOLVED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1- 7                           SECTION 1. 
 
  1- 8  Article VII, Section I, Paragraph III of the Constitution is 
  1- 9  amended by striking subparagraph (b)(3) and inserting in its 
  1-10  place a new subparagraph (b)(3) to read as follows: 
 
  1-11        "(3) Motor Notwithstanding any other provision of this 
  1-12      Constitution to the contrary, motor vehicles shall only 
  1-13      be subject to ad valorem taxation to the extent 
  1-14      specified by the General Assembly by general law.  Motor 
  1-15      vehicles may be classified as a separate class of 
  1-16      property for ad valorem property tax purposes, and such 
  1-17      class may be divided into separate subclasses for ad 
  1-18      valorem purposes.  The General Assembly may provide by 
  1-19      general law for: 
 
  1-20          (A) That motor vehicles shall be wholly or partially 
  1-21        exempt from ad valorem taxation; 
 
  1-22          (B) For the ad valorem taxation of motor vehicles 
  1-23        including, but not limited to, providing for different 
  1-24        rates, methods, assessment dates, and taxpayer 
  1-25        liability for such class and for each of its 
  1-26        subclasses and; or 
 
  1-27          (C) Any combination thereof. 
 
  1-28      The General Assembly need not provide for uniformity of 
  1-29      taxation with other classes of property or between or 
  1-30      within its subclasses.  To the extent the General 
  1-31      Assembly provides for ad valorem taxation of motor 
  1-32      vehicles, such taxation shall not be required to be 
  1-33      taxation according to value and may include, but not be 
  1-34      limited to, a flat rate tax or a designated valuation. 
  1-35      The General Assembly may also determine what portion of 
 
 
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  2- 1      any ad valorem tax on motor vehicles shall be retained 
  2- 2      by the state.  As used in this subparagraph, the term 
  2- 3      'motor vehicles' means all vehicles which are 
  2- 4      self-propelled and which are intended for the 
  2- 5      transportation of any person or property upon the roads 
  2- 6      of this state." 
 
  2- 7                           SECTION 2. 
 
  2- 8  The above proposed amendment to the Constitution shall be 
  2- 9  published and submitted as provided in Article X, Section I, 
  2-10  Paragraph II of the Constitution. 
 
  2-11  The ballot submitting the above proposed amendment shall 
  2-12  have written or printed thereon the following: 
 
  2-13    "(  ) YES Shall the Constitution be amended so as to 
  2-14              provide that motor vehicles shall only be 
  2-15     (  ) NO  subject to ad valorem taxation to the extent 
  2-16              provided by the General Assembly by general 
  2-17              law?" 
 
  2-18  All persons desiring to vote in favor of ratifying the 
  2-19  proposed amendment shall vote "Yes."  All persons desiring 
  2-20  to vote against ratifying the proposed amendment shall vote 
  2-21  "No." 
 
  2-22  If such amendment shall be ratified as provided in said 
  2-23  Paragraph of the Constitution, it shall become a part of the 
  2-24  Constitution of this state. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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