10 LC 18
8458/AP
House
Bill 1319 (AS PASSED HOUSE AND SENATE)
By:
Representatives Millar of the
79th,
Jacobs of the
80th,
Mosby of the
90th,
Chambers of the
81st,
Mitchell of the
88th,
and others
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend an Act incorporating the City of Dunwoody, approved March 25, 2008 (Ga. L.
2008, p. 3536), as amended, so as to change certain provisions providing for a
homestead exemption from certain municipal ad valorem taxes for municipal
purposes in an amount equal to the amount by which the current year assessed
value of a homestead exceeds the base year assessed value of such homestead, so
as to eliminate the automatic sunset so that such exemption continues
indefinitely; to provide for applicability; to provide for a referendum,
effective dates, and automatic repeal; to repeal conflicting laws; and for other
purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
An
Act incorporating the City of Dunwoody, approved March 25, 2008 (Ga. L. 2008, p.
3536), as amended, is amended by repealing in its entirety subsection (f) of
Section 5.08 which reads as follows:
"(f)
The exemption granted by subsection (b) of this section shall apply only to
taxable years 2009 through 2011. Unless renewed or extended by subsequent Act
of the General Assembly, the exemption granted by subsection (b) of this section
shall not apply to taxable year 2012 or any subsequent taxable
year."
SECTION
2.
Unless
otherwise prohibited by the federal Voting Rights Act of 1965, as amended, the
municipal election superintendent of the City of Dunwoody shall call and conduct
an election as provided in this section for the purpose of submitting this Act
to the electors of the City of Dunwoody for approval or rejection. The
municipal election superintendent shall conduct that election on the date of the
November, 2010, state-wide general election. The municipal election
superintendent shall issue the call and conduct such election as provided by
general law. The municipal election superintendent shall cause the date and
purpose of the election to be published once a week for two weeks immediately
preceding the date thereof in the official organ of DeKalb County. The ballot
shall have written or printed thereon the words:
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"( ) YES
( ) NO
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Shall
the Act be approved which amends the homestead exemption from City of Dunwoody
ad valorem taxes for municipal purposes in an amount equal to the amount by
which the current year assessed value of a homestead exceeds the base year
assessed value of such homestead by eliminating the automatic sunset so that the
exemption continues indefinitely?"
|
All
persons desiring to vote for approval of the Act shall vote "Yes," and all
persons desiring to vote for rejection of the Act shall vote "No." If more
than one-half of the votes cast on such question are for approval of the Act,
Section 1 of this Act shall become of full force and effect on January 1, 2011,
and shall apply to all taxable years beginning on or after that date. If the
Act is not so approved or if the election is not conducted as provided in this
section, Section 1 of this Act shall not become effective and this Act shall be
automatically repealed on the first day of January immediately following such
election date. The expense of such election shall be borne by the City of
Dunwoody. It shall be the duty of the municipal election superintendent to
certify the results thereof to the Secretary of State.
SECTION
3.
Except
as otherwise provided in Section 2 of this Act, this Act shall become effective
upon its approval by the Governor or upon its becoming law without such
approval.
SECTION
4.
All
laws and parts of laws in conflict with this Act are repealed.