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SB 189 - Ad Valorem Property Tax - documen- tary evidence regarding owner names

Lee, Daniel W. (29th)

Status Summary	SC:	F&PU	HC:		FR:	02/22/99	LA:	02/22/99	S - Read 1st time

First Reader Summary

A bill to amend Article 1 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to general provisions regarding ad valorem taxation of property, so as to require certain documentary evidence regarding owner names.

Code Sections - 48-5-15.2

SB 189 99                                          LC 11 9800 
 
      SENATE BILL 189 
 
      By:  Senator Lee of the 29th 
 
 
                        A BILL TO BE ENTITLED 
                               AN ACT 
 
 
  1- 1  To amend Article 1 of Chapter 5 of Title 48 of the Official 
  1- 2  Code of Georgia Annotated, relating to general provisions 
  1- 3  regarding ad valorem taxation of property, so as to require 
  1- 4  certain documentary evidence regarding owner names; to 
  1- 5  repeal conflicting laws; and for other purposes. 
 
  1- 6       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1- 7                           SECTION 1. 
 
  1- 8  Article 1 of Chapter 5 of Title 48 of the Official Code of 
  1- 9  Georgia Annotated, relating to general provisions regarding 
  1-10  ad valorem taxation of property, is amended by adding after 
  1-11  Code Section 48-5-15.1 a new Code section to read as 
  1-12  follows: 
 
  1-13    "48-5-15.2. 
 
  1-14    When real or personal property that is owned by any but a 
  1-15    natural person is returned for taxation, the owner, agent, 
  1-16    or attorney making such return shall include with the 
  1-17    return documentary evidence to show that such owner's name 
  1-18    is a properly registered trade, corporate, or other 
  1-19    business name." 
 
  1-20                           SECTION 2. 
 
  1-21  All laws and parts of laws in conflict with this Act are 
  1-22  repealed. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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