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HB 939 - Ad val tax; levy and millage rate; comp revision of provisions

Royal, A. Richard (164th)

Status Summary	HC:	W&M	SC:	F&PU	FR:	03/09/99	LA:	05/01/00	Signed by Governor

First Reader Summary

A BILL to amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to provide for the comprehensive revision of procedures regarding the establishment of millage rates and the levy of ad valorem property taxes; and for other purposes.

HB 939                                            LC 18 0311S 
 
 
 
 
 
 
                        A BILL TO BE ENTITLED 
                               AN ACT 
 
 
  1- 1  To amend Code Section 48-5-32.1 of the Official Code of 
  1- 2  Georgia Annotated, relating to required procedures regarding 
  1- 3  the setting of millage rates, so as to change certain 
  1- 4  provisions regarding digest review by the state revenue 
  1- 5  commissioner; to provide an effective date; to repeal 
  1- 6  conflicting laws; and for other purposes. 
 
  1- 7       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1- 8                           SECTION 1. 
 
  1- 9  Code Section 48-5-32.1 of the Official Code of Georgia 
  1-10  Annotated, relating to required procedures regarding the 
  1-11  setting of millage rates, is amended by striking subsection 
  1-12  (e) and inserting in its place a new subsection (e) to read 
  1-13  as follows: 
 
  1-14    "(e) The commissioner shall not accept for review the 
  1-15    digest of any county which does not submit simultaneously 
  1-16    with such digest evidence of compliance with this Code 
  1-17    section by the levying authorities and recommending 
  1-18    authorities with the exception of municipal governing 
  1-19    authorities.  In the event a digest is not accepted for 
  1-20    review by the commissioner pursuant to this subsection, it 
  1-21    shall be accepted for review upon satisfactory submission 
  1-22    by such authorities of such evidence.  The levies of each 
  1-23    of the levying authorities other than the county governing 
  1-24    authority shall be invalid and unenforceable until such 
  1-25    time as the provisions of this Code section have been 
  1-26    met." 
 
  1-27                           SECTION 2. 
 
  1-28  This Act shall become effective upon its approval by the 
  1-29  Governor or upon its becoming law without such approval. 
 
  1-30                           SECTION 3. 
 
  1-31  All laws and parts of laws in conflict with this Act are 
  1-32  repealed. 
 
 
 
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