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HB 131 - Ad valorem tax; exempt property of certain veterans' organizations

Everett, Doug (163rd)

Status Summary	HC:	W&M	SC:		FR:	01/15/99	LA:	01/25/99	H - Read 2nd Time

First Reader Summary

A BILL to amend Code Section 48-5-41 of the Official Code of Georgia Annotated, relating to property exempt from ad valorem taxation, so as to provide that property used in part as post home for certain veterans' organizations shall be exempt from such taxation; and for other purposes.

HB 131                                             LC 21 5147 
 
 
 
 
 
 
                        A BILL TO BE ENTITLED 
                               AN ACT 
 
 
  1- 1  To amend Code Section 48-5-41 of the Official Code of 
  1- 2  Georgia Annotated, relating to property exempt from ad 
  1- 3  valorem taxation, so as to provide that property used in 
  1- 4  part as post home for certain veterans' organizations shall 
  1- 5  be exempt from such taxation; to provide for a referendum 
  1- 6  and automatic repeal; to provide for effective dates; to 
  1- 7  repeal conflicting laws; and for other purposes. 
 
  1- 8       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1- 9                           SECTION 1. 
 
  1-10  Code Section 48-5-41 of the Official Code of Georgia 
  1-11  Annotated, relating to property exempt from ad valorem 
  1-12  taxation, is amended by striking in its entirety paragraph 
  1-13  (14) of subsection (a) and inserting in lieu thereof the 
  1-14  following: 
 
  1-15      "(14) Property which is owned by and used exclusively as 
  1-16      the headquarters, post home, or similar facility of a 
  1-17      veterans organization. The provisions of this paragraph 
  1-18      shall apply to such property when all or a portion of 
  1-19      the property is rented to the public for a fee only if 
  1-20      the proceeds of such rentals are used by the 
  1-21      organization in a manner consistent with the charter of 
  1-22      the organization.  As used in this paragraph, the term 
  1-23      'veterans organization' means any organization or 
  1-24      association chartered by the Congress of the United 
  1-25      States which is exempt from federal income taxes but 
  1-26      only if such organization is a post or organization of 
  1-27      past or present members of the armed forces of the 
  1-28      United States organized in the State of Georgia with at 
  1-29      least 75 percent of the members of which are past or 
  1-30      present members of the armed forces of the United 
  1-31      States, and where no part of the net earnings of which 
  1-32      inures to the benefit of any private shareholder or 
  1-33      individual; and". 
 
 
 
 
                                 -1- 
 
 
 
  2- 1                           SECTION 2. 
 
  2- 2  Unless prohibited by the federal Voting Rights Act of 1965, 
  2- 3  as amended, the Secretary of State shall call and conduct an 
  2- 4  election as provided in this section for the purpose of 
  2- 5  submitting this Act to the electors of the State of Georgia 
  2- 6  for approval or rejection.  The Secretary of State shall 
  2- 7  conduct that election on the date of the 2000 general 
  2- 8  election and shall issue the call and conduct that election 
  2- 9  as provided by general law.  The Secretary of State shall 
  2-10  cause the date and purpose of the election to be published 
  2-11  once a week for two weeks immediately preceding the date 
  2-12  thereof in the official organ of each county in the state. 
  2-13  The ballot shall have written or printed thereon the words: 
 
  2-14    "(  ) YES Shall the Act be approved which exempts from 
  2-15              ad valorem taxes property owned and used in 
  2-16     (  ) NO  part as the headquarters of a veterans 
  2-17              organization?" 
 
  2-18  All persons desiring to vote for approval of the Act shall 
  2-19  vote "Yes," and those persons desiring to vote for rejection 
  2-20  of the Act shall vote "No."  If more than one-half of the 
  2-21  votes cast on such question are for approval of the Act, it 
  2-22  shall become of full force and effect on the first day of 
  2-23  January immediately following the election date and shall 
  2-24  apply to taxable years beginning on or after that date.  If 
  2-25  the Act is not so approved or if the election is not 
  2-26  conducted as provided in this section, the remaining 
  2-27  sections of this Act shall not become effective and this Act 
  2-28  shall be automatically repealed on the first day of January 
  2-29  immediately following that election date. 
 
  2-30  The expense of such election shall be borne by the State of 
  2-31  Georgia. 
 
  2-32                           SECTION 3. 
 
  2-33  All laws and parts of laws in conflict with this Act are 
  2-34  repealed. 
 
 
 
 
 
 
 
 
 
 
 
                                 -2-