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03 LC 14 8274
House Resolution
259
By: Representatives Drenner of the 57th, Porter of the 119th, Buckner of the 82nd, Morris of the 120th, Benfield of the 56th, Post 1, and others
By: Representatives Drenner of the 57th, Porter of the 119th, Buckner of the 82nd, Morris of the 120th, Benfield of the 56th, Post 1, and others
A RESOLUTION
Proposing an amendment to the Constitution so as to provide
that property equipped with solar, geothermal, wind, water, fuel cell, or
methane gas energy systems for the purpose of heating, cooling, or generating
electrical energy shall constitute a separate class of property for ad valorem
tax purposes and that the value of such systems shall not be subject to taxation
unless otherwise provided by law; to provide for submission of this amendment
for ratification or rejection; and for other purposes.
BE IT RESOLVED BY THE GENERAL ASSEMBLY OF
GEORGIA:
SECTION 1.
Article VII, Section I, Paragraph III of the Constitution is
amended by adding at the end of subparagraph (b) the
following:
"(4) Property equipped with solar, geothermal, wind, water, fuel cell, or methane gas energy systems for the purpose of heating, cooling, or generating electrical energy shall constitute a separate class of property, and such class may be divided into separate subclasses for ad valorem purposes. The General Assembly may provide by general law for the ad valorem taxation of such property, including, but not limited to, providing for different rates, methods, assessment dates, and taxpayer liability for such class and for each of its subclasses and need not provide for uniformity of taxation with other classes of property or between or within its subclasses. Until and unless otherwise provided by law, in determining the assessed value of such property for purposes of ad valorem taxation, any value which would otherwise be included by reason of any system referred to in this subparagraph shall be excluded from the taxable value of such property."
"(4) Property equipped with solar, geothermal, wind, water, fuel cell, or methane gas energy systems for the purpose of heating, cooling, or generating electrical energy shall constitute a separate class of property, and such class may be divided into separate subclasses for ad valorem purposes. The General Assembly may provide by general law for the ad valorem taxation of such property, including, but not limited to, providing for different rates, methods, assessment dates, and taxpayer liability for such class and for each of its subclasses and need not provide for uniformity of taxation with other classes of property or between or within its subclasses. Until and unless otherwise provided by law, in determining the assessed value of such property for purposes of ad valorem taxation, any value which would otherwise be included by reason of any system referred to in this subparagraph shall be excluded from the taxable value of such property."
SECTION 2.
The above proposed amendment to the Constitution shall be
published and submitted as provided in Article X, Section I, Paragraph II of the
Constitution. The ballot submitting the above proposed amendment shall have
written or printed thereon the following:
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"( ) YES
( ) NO
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Shall the Constitution be amended so as to provide that
property equipped with solar, geothermal, wind, water, fuel cell, or methane gas
energy systems for the purpose of heating, cooling, or generating electrical
energy shall constitute a separate class of property for ad valorem tax purposes
and that the value of such systems shall not be subject to taxation unless
otherwise provided by law?"
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All persons desiring to vote in favor of ratifying the
proposed amendment shall vote "Yes."
All persons desiring to vote against ratifying the proposed amendment shall vote "No." If such amendment shall be ratified as provided in said Paragraph of the Constitution, it shall become a part of the Constitution of this state.
All persons desiring to vote against ratifying the proposed amendment shall vote "No." If such amendment shall be ratified as provided in said Paragraph of the Constitution, it shall become a part of the Constitution of this state.