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	Georgia General Assembly

House Bill 37 (AS PASSED HOUSE AND SENATE)
By: Representative Royal of the 164^th

A BILL TO BE ENTITLED
AN ACT

To amend Code Section 48-5-41.1 of the Official Code of Georgia Annotated, relating to exemption of certain agricultural products from ad valorem taxation, so as to provide for a technical correction and clarify certain provisions with respect to an ad valorem tax exemption for certain farm equipment owned and used by family owned qualified farm products producers; to provide for an effective date; to repeal conflicting laws; and for other purposes.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:

SECTION 1.

Code Section 48-5-41.1 of the Official Code of Georgia Annotated, relating to exemption of certain agricultural products from ad valorem taxation, is amended by striking subsection (c) and inserting in its place a new subsection (c) to read as follows:
“(c) Farm tractors, combines, and all other farm equipment other than motor vehicles, whether fixed or mobile, which is are owned by and directly used in the production of agricultural products by family owned qualified farm products producers shall be exempt from all ad valorem property taxes in this state.”

SECTION 2.

This Act shall become effective upon its approval by the Governor or upon its becoming law without such approval.

SECTION 3.

All laws and parts of laws in conflict with this Act are repealed.