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HB 609 - Ad valorem tax; certain municipali- ties; authorize certain contracts

Stuckey, Stephanie (67th)	McClinton, JoAnn (68th)	Mobley, Barbara J (69th)

Status Summary	HC:	W&M	SC:		FR:	02/12/99	LA:	02/15/99	H - Read 2nd Time

First Reader Summary

A BILL to amend Code Section 48-5-359.1 of the Official Code of Georgia Annotated, relating to contracts authorizing assessments and collection of municipal ad valorem taxes and digest preparation by the county tax commissioner, so as to authorize such contracts with respect to municipalities partially located within such county; and for other purposes.

HB 609                                             LC 18 9520 
 
 
 
 
 
 
                        A BILL TO BE ENTITLED 
                               AN ACT 
 
 
  1- 1  To amend Code Section 48-5-359.1 of the Official Code of 
  1- 2  Georgia Annotated, relating to contracts authorizing 
  1- 3  assessments and collection of municipal ad valorem taxes and 
  1- 4  digest preparation by the county tax commissioner, so as to 
  1- 5  authorize such contracts with respect to municipalities 
  1- 6  partially located within such county; to repeal conflicting 
  1- 7  laws; and for other purposes. 
 
  1- 8       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1- 9                           SECTION 1. 
 
  1-10  Code Section 48-5-359.1 of the Official Code of Georgia 
  1-11  Annotated, relating to contracts authorizing assessments and 
  1-12  collection of municipal ad valorem taxes and digest 
  1-13  preparation by the county tax commissioner, is amended by 
  1-14  striking subsection (a) and inserting in its place a new 
  1-15  subsection (a) to read as follows: 
 
  1-16    "(a) Any county and any municipality wholly or partially 
  1-17    located within such county may contract, subject to 
  1-18    approval by the tax commissioner of the county, for the 
  1-19    tax commissioner to prepare the tax digest for such 
  1-20    municipality; to assess and collect municipal taxes in the 
  1-21    same manner as county taxes; and, for the purpose of 
  1-22    collecting such municipal taxes, to invoke any remedy 
  1-23    permitted for collection of municipal taxes.  Any contract 
  1-24    authorized by this subsection between the county governing 
  1-25    authority and a municipality shall specify an amount to be 
  1-26    paid by the municipality to the county which amount will 
  1-27    substantially approximate the cost to the county of 
  1-28    providing the service to the municipality. Notwithstanding 
  1-29    the provisions of any other law, the tax commissioner is 
  1-30    authorized to contract for and to accept, receive, and 
  1-31    retain compensation from the municipality for such 
  1-32    additional duties and responsibilities in addition to that 
  1-33    compensation provided by law to be paid to him the tax 
  1-34    commissioner by the county." 
 
 
 
                                 -1- 
 
 
 
  2- 1                           SECTION 2. 
 
  2- 2  All laws and parts of laws in conflict with this Act are 
  2- 3  repealed. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                 -2-