09 LC 38
0758
House
Bill 112
By:
Representatives Gordon of the
162nd,
Bryant of the
160th,
Day of the
163rd,
Stephens of the
161st,
Carter of the
159th,
and others
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Part 1 of Article 2 of Chapter 5 of Title 48 of the Official Code of
Georgia Annotated, relating to ad valorem tax exemption of property, so as to
provide for definitions; to provide that local tax officials shall provide the
new owner of a property with appropriate homestead exemption forms upon the
conveyance of such property; to provide for related matters; to repeal
conflicting laws; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Part
1 of Article 2 of Chapter 5 of Title 48 of the Official Code of Georgia
Annotated, relating to ad valorem tax exemption of property, is amended by
adding a new Code section to read as follows:
"48-5-57.
(a)
For the purposes of this Code section:
(1)
'Conveyance' means the sale of real estate and the subsequent recording of the
deed for such real estate with the clerk's office for the superior court in the
jurisdiction in which such property is located.
(2)
'Tax official' means the tax collector or tax commissioner with respect to
state, county, and school district ad valorem tax purposes and the municipal
governing authority or designee thereof with respect to municipal ad valorem
taxes for municipal purposes pursuant to any local Act homestead
exemption.
(b)
Upon a conveyance, a tax official shall transmit by mail to the new owner of a
piece of real estate all relevant homestead exemption forms for its
jurisdiction."
SECTION
2.
All
laws and parts of laws in conflict with this Act are repealed.