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HB 34 - Ad valorem tax; bona fide conser- vation use prop; include cert clubs

Royal, A. Richard (164th)	Buck, III, Thomas B (135th)

Status Summary	HC:	W&M	SC:	Ag	FR:	01/12/99	LA:	04/28/99	Signed by Governor

First Reader Summary

A BILL to amend Code Section 48-5-7.4 of the Official Code of Georgia Annotated, relating to ad valorem taxation of bona fide conservation use property, so as to provide for additional types of qualified owners; and for other purposes.

HB 34                                              LC 18 9059 
 
 
 
 
 
 
                        A BILL TO BE ENTITLED 
                               AN ACT 
 
 
  1- 1  To amend Code Section 48-5-7.4 of the Official Code of 
  1- 2  Georgia Annotated, relating to ad valorem taxation of bona 
  1- 3  fide conservation use property, so as to provide for 
  1- 4  additional types of qualified owners; to provide an 
  1- 5  effective date; to repeal conflicting laws; and for other 
  1- 6  purposes. 
 
  1- 7       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1- 8                           SECTION 1. 
 
  1- 9  Code Section 48-5-7.4 of the Official Code of Georgia 
  1-10  Annotated, relating to ad valorem taxation of bona fide 
  1-11  conservation use property, is amended by striking "or" at 
  1-12  the end of division (a)(1)(C)(iv); by inserting "or" at the 
  1-13  end of division (a)(1)(C)(v); and by inserting a new 
  1-14  division immediately following division (a)(1)(C)(v), to be 
  1-15  designated division (a)(1)(C)(vi), to read as follows: 
 
  1-16          "(vi) A bona fide club organized for pleasure, 
  1-17          recreation, and other nonprofitable purposes 
  1-18          pursuant to Section 501(c)(7) of the Internal 
  1-19          Revenue Code;". 
 
  1-20                           SECTION 2. 
 
  1-21  This Act shall become effective upon its approval by the 
  1-22  Governor or upon its becoming law without such approval. 
 
  1-23                           SECTION 3. 
 
  1-24  All laws and parts of laws in conflict with this Act are 
  1-25  repealed. 
 
 
 
 
 
 
 
 
 
 
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