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HR 125 - Ad val tax; 20 mill limitation; all school systems - CA

Irvin, Robert A (45th)	Ashe, Kathy B (46th)

Status Summary	HC:	W&M	SC:		FR:	01/29/99	LA:	02/01/99	H - Read 2nd Time

First Reader Summary

A RESOLUTION proposing an amendment to the Constitution so as to provide that the 20 mill limitation with respect to the levy of ad valorem taxes for school purposes shall be applicable to every school system in this state; and for other purposes.

HR 125                                             LC 11 9639 
 
 
 
 
 
 
                             A RESOLUTION 
 
  1- 1  Proposing an amendment to the Constitution so as to provide 
  1- 2  that the 20 mill limitation with respect to the levy of ad 
  1- 3  valorem taxes for school purposes shall be applicable to 
  1- 4  every school system in this state; to provide for the 
  1- 5  submission of this amendment for ratification or rejection; 
  1- 6  and for other purposes. 
 
  1- 7       BE IT RESOLVED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1- 8                           SECTION 1. 
 
  1- 9  Article VIII, Section VI of the Constitution is amended by 
  1-10  striking Paragraphs I and II and inserting in their place 
  1-11  new Paragraphs I and II to read as follows: 
 
  1-12      "Paragraph I. Local taxation for education. (a)  The 
  1-13    board of education of each school system shall annually 
  1-14    certify to its fiscal authority or authorities a school 
  1-15    tax not greater than 20 mills per dollar for the support 
  1-16    and maintenance of education.  Said fiscal authority or 
  1-17    authorities shall annually levy said tax upon the assessed 
  1-18    value of all taxable property within the territory served 
  1-19    by said school system, provided that the levy made by an 
  1-20    area board of education, which levy shall not be greater 
  1-21    than 20 mills per dollar, shall be in such amount and 
  1-22    within such limits as may be prescribed by local law 
  1-23    applicable thereto. 
 
  1-24      (b) School tax funds shall be expended only for the 
  1-25    support and maintenance of public schools, public 
  1-26    vocational-technical schools, public education, and 
  1-27    activities necessary or incidental thereto, including 
  1-28    school lunch purposes. 
 
  1-29      (c) The 20 mill limitation provided for in subparagraph 
  1-30    (a) of this Paragraph shall not, in the manner specified 
  1-31    in Paragraph II of this section, apply to each school 
  1-32    system in this state, including independent school systems 
  1-33    and those school systems which are authorized on June 30, 
  1-34    1983, to levy a school tax in excess thereof. 
 
 
 
 
                                 -1- 
 
 
 
  2- 1      (d) The method of certification and levy of the school 
  2- 2    tax provided for in subparagraph (a) of this Paragraph 
  2- 3    shall not apply to those systems that are authorized on 
  2- 4    June 30, 1983, to utilize a different method of 
  2- 5    certification and levy of such tax; but the General 
  2- 6    Assembly may by law require that such systems be brought 
  2- 7    into conformity with the method of certification and levy 
  2- 8    herein provided in this section.  
 
  2- 9      Paragraph II. Increasing or removing tax rate. The mill 
  2-10    limitation in effect on June 30, 1983, for any school 
  2-11    system may be increased or removed by action of the 
  2-12    respective boards of education, but only after such action 
  2-13    has been approved by a majority of the qualified voters 
  2-14    voting thereon in the particular school system to be 
  2-15    affected in the manner provided by law. 
 
  2-16      Paragraph II. Conformity with mill limitation. The mill 
  2-17    limitation in effect on January 1, 1999, for every school 
  2-18    system in this state shall comply with the 20 mill 
  2-19    limitation specified in subparagraph (a) of Paragraph I of 
  2-20    this section by not later than January 1, 2004.  On and 
  2-21    after January 1, 2004, no school system shall be 
  2-22    authorized to certify a school tax in excess of the 
  2-23    limitation provided for in this subparagraph.  Any such 
  2-24    school system shall begin a graduated annual reduction to 
  2-25    comply with such mill limitation by not later than January 
  2-26    1, 2004, or may make an immediate reduction to comply with 
  2-27    such mill limitation; provided, however, that an amount 
  2-28    sufficient to continue to retire any outstanding public 
  2-29    debt or any bonds or obligations issued or incurred by 
  2-30    such school system may continue to be certified by such 
  2-31    system until such debt, bonds, or obligations are 
  2-32    retired." 
 
  2-33                           SECTION 2. 
 
  2-34  The above proposed amendment to the Constitution shall be 
  2-35  published and submitted as provided in Article X, Section I, 
  2-36  Paragraph II of the Constitution. 
 
  2-37  The ballot submitting the above proposed amendment shall 
  2-38  have written or printed thereon the following: 
 
  2-39    "(  ) YES Shall the Constitution be amended so as to 
  2-40              provide that the 20 mill limitation with 
  2-41     (  ) NO  respect to the levy of ad valorem taxes for 
  2-42              school purposes shall be applicable to every 
  2-43              school system in this state?" 
 
 
                                 -2- 
 
 
 
  3- 1  All persons desiring to vote in favor of ratifying the 
  3- 2  proposed amendment shall vote "Yes."  All persons desiring 
  3- 3  to vote against ratifying the proposed amendment shall vote 
  3- 4  "No." 
 
  3- 5  If such amendment shall be ratified as provided in said 
  3- 6  Paragraph of the Constitution, it shall become a part of the 
  3- 7  Constitution of this state. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                 -3-