09
LC 18 7779/AP
House
Bill 434 (AS PASSED HOUSE AND SENATE)
By:
Representatives McKillip of the
115th,
Smith of the
113th,
and Heard of the
114th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend an Act providing for homestead exemptions from certain Unified Government
of Athens-Clarke County ad valorem taxes for Unified Government purposes and
certain Clarke County school district ad valorem taxes for educational purposes
approved April 13, 1992 (Ga. L. 1992, p. 6241), so as to change the
definition of homestead for purposes of such exemptions; 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 providing for homestead exemptions from certain Unified Government of
Athens-Clarke County ad valorem taxes for Unified Government purposes and
certain Clarke County school district ad valorem taxes for educational purposes
approved April 13, 1992 (Ga. L. 2002, p. 6241), is amended by revising paragraph
(3) of Section 1 to read as follows:
"(3)
'Homestead' means homestead as defined and qualified in Code Section 48-5-40 of
the O.C.G.A. 'Homestead' also includes real property where the person who is
the applicant holds real property subject to a written lease having an initial
term of not less than 99 years with a landlord that is an entity exempt from
taxation under Section 501(c)(3) of the federal Internal Revenue Code and the
applicant is the owner of all improvements located on the real
property."
SECTION
2.
Unless
prohibited by the federal Voting Rights Act of 1965, as amended, the election
superintendent of Athens-Clarke County shall call and conduct an election as
provided in this section for the purpose of submitting this Act to the electors
of Athens-Clarke County and the Clarke County school district for approval or
rejection. The election superintendent shall conduct that election on the date
of the November, 2010, state-wide general election, and shall issue the call and
conduct that election as provided by general law. The 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
Athens-Clarke 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 provides the homestead exemptions from certain Unified
Government of Athens-Clarke County ad valorem taxes for Unified Government
purposes and certain Clarke County school district ad valorem taxes for
education purposes shall also apply to real property where the person who is the
applicant holds real property subject to a written lease having an initial term
of not less than 99 years with a landlord that is an entity exempt from taxation
under Section 501(c)(3) of the federal Internal Revenue Code and the applicant
is the owner of all improvements located on the real property?"
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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 that
election date. The expense of such election shall be borne by Athens-Clarke
County. It shall be the election superintendent's duty to certify the result
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.