| HB 939 - Ad val tax; levy and millage rate; comp revision of provisions |
First Reader Summary
A BILL to amend Title 48 of the Official Code of Georgia
Annotated, relating to revenue and taxation, so as to provide for
the comprehensive revision of procedures regarding the
establishment of millage rates and the levy of ad valorem
property taxes; and for other purposes.
HB 939 LC 18 9230
A BILL TO BE ENTITLED
AN ACT
1- 1 To amend Title 48 of the Official Code of Georgia Annotated,
1- 2 relating to revenue and taxation, so as to provide for the
1- 3 comprehensive revision of procedures regarding the
1- 4 establishment of millage rates and the levy of ad valorem
1- 5 property taxes; to provide for definitions; to provide for
1- 6 powers, duties, and authority of ad valorem tax mill rate
1- 7 setting authorities; to provide for powers, duties, and
1- 8 authority of recommending authorities and levying
1- 9 authorities; to conform related provisions of law; to
1-10 provide for editorial revision; to provide for other matters
1-11 relative to the foregoing; to provide an effective date; to
1-12 repeal conflicting laws; and for other purposes.
1-13 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
1-14 SECTION 1.
1-15 Title 48 of the Official Code of Georgia Annotated, relating
1-16 to revenue and taxation, is amended by adding four new
1-17 paragraphs at the end of Code Section 48-5-2, relating to
1-18 definitions regarding ad valorem taxation of property, to be
1-19 designated paragraphs (5), (6), (7), and (8), to read as
1-20 follows:
1-21 "(5) 'Levying authority' means a county, a municipality,
1-22 or a consolidated city-county governing authority or
1-23 other governing authority of a political subdivision of
1-24 this state that exercises the power to levy ad valorem
1-25 taxes to carry out the governing authority's purposes.
1-26 (6) 'Millage rate setting authority' means the county
1-27 tax commissioner, in the case of taxes levied by a
1-28 county, consolidated city-county governing authority or
1-29 other governing authority of a political subdivision of
1-30 this state that exercises the power to levy ad valorem
1-31 taxes to carry out the governing authority's purposes,
1-32 and the municipal tax collector in the case of taxes
1-33 levied by a municipality.
-1-
2- 1 (7) 'Recommending authority' means a county,
2- 2 independent, or area school board of education that
2- 3 exercises the power to cause the levying authority to
2- 4 levy ad valorem taxes to carry out the board's purposes.
2- 5 (8) 'Taxing jurisdiction' means all the tangible
2- 6 property subject to the levy of a specific levying
2- 7 authority or the recommended levy of a specific
2- 8 recommending authority."
2- 9 SECTION 2.
2-10 Said title is further amended by striking Code Section
2-11 48-5-7.5, relating to assessment of standing timber, and
2-12 inserting in its place a new Code Section 48-5-7.5 to read
2-13 as follows:
2-14 "48-5-7.5.
2-15 (a) Standing timber shall be assessed for ad valorem
2-16 taxation only once and such assessment shall be made
2-17 following its harvest or sale as provided for in this Code
2-18 section. Such timber shall be subject to ad valorem
2-19 taxation notwithstanding the fact that the underlying land
2-20 is exempt from taxation, unless such taxation is
2-21 prohibited by federal law or treaty. Such timber shall be
2-22 assessed at 100 percent of its fair market value and shall
2-23 be taxed on a levy made by each respective taxing
2-24 jurisdiction according to such 100 percent fair market
2-25 value. Such assessment shall be made in the county where
2-26 the timber was grown and shall be taxable by that county
2-27 and any other taxing jurisdiction therein in which the
2-28 timber was grown.
2-29 (b) For purposes of this Code section, the term 'sale' of
2-30 timber shall mean the arm's length, bona fide sale of
2-31 standing timber for harvest separate and apart from the
2-32 underlying land and shall not include the simultaneous
2-33 sale of a tract of land and the timber thereon.
2-34 (c) Lump sum sales.
2-35 (1) Where standing timber is sold, in an arm's length,
2-36 bona fide sale, by timber deed, contract, lease,
2-37 agreement, or otherwise to be harvested within a
2-38 three-year period after the date of the sale and for a
2-39 lump sum price, so much of said timber as will be
2-40 harvested within three years shall be assessed for
2-41 taxation as of the date of the sale. The fair market
2-42 value of such timber for purposes of ad valorem taxation
-2-
3- 1 shall be the lump sum price paid by the purchaser in the
3- 2 arm's length, bona fide sale. Any timber described in
3- 3 any sale instrument which is not harvested within three
3- 4 years after the date of the sale shall later be assessed
3- 5 for taxation following its future harvest or sale. Ad
3- 6 valorem taxes shall be payable by the seller and shall
3- 7 be calculated by multiplying the 100 percent fair market
3- 8 value of the timber times the millage rate levied by the
3- 9 taxing authority on applicable to tangible property for
3-10 the previous calendar year. Immediately upon receipt by
3-11 the seller of the purchase price, the seller shall remit
3-12 to the purchaser the amount of ad valorem tax due on the
3-13 sale, in the form of a negotiable instrument payable to
3-14 the tax collector or tax commissioner. Such negotiable
3-15 instrument shall be remitted by the purchaser to the tax
3-16 collector or tax commissioner not later than five days
3-17 after receipt of the tax from the seller. A purchaser
3-18 failing to make such remittance shall be personally
3-19 liable for the tax. With said remittance, the purchaser
3-20 shall present to the board of tax assessors and to the
3-21 tax collector or tax commissioner a report of the sale
3-22 showing the lump sum sales price of the standing timber,
3-23 the date of sale, the addresses of the seller and
3-24 purchaser, and the location of the standing timber in
3-25 the county. The tax collector or tax commissioner shall
3-26 collect from the purchaser the seller's negotiable
3-27 instrument in payment of the tax; and a receipt showing
3-28 payment of the tax shall promptly be delivered by the
3-29 tax collector or tax commissioner to the seller.
3-30 (2) Upon request of the purchaser, the tax collector or
3-31 tax commissioner shall enter upon or attach to the
3-32 instrument conveying the standing timber a certification
3-33 that the ad valorem tax has been paid, the date, and the
3-34 amount of the tax. The certificate shall be signed by
3-35 the tax collector or tax commissioner or his deputy. The
3-36 purchaser may then present the instrument together with
3-37 the certificate to the clerk of superior court of the
3-38 county or counties in which the standing timber is
3-39 located, who shall then file the instrument for record.
3-40 The ad valorem tax levied under this subsection on lump
3-41 sum sales of standing timber shall be paid to the tax
3-42 collector or tax commissioner prior to and as a
3-43 prerequisite to the filing for record of the instrument
3-44 with the clerk of superior court, and the clerk shall
3-45 not be permitted to file the instrument for record
-3-
4- 1 unless the instrument discloses on its face the proper
4- 2 certificate showing that the tax has been paid; and the
4- 3 certificate shall be recorded with the instrument.
4- 4 (d) Unit price sales.
4- 5 (1) Any person purchasing standing timber, in an arm's
4- 6 length, bona fide sale, by timber deed, contract, lease,
4- 7 agreement, or otherwise by unit prices shall furnish a
4- 8 report to the seller and the county board of tax
4- 9 assessors within 45 days after the end of each calendar
4-10 quarter. The report shall show the total dollar value of
4-11 standing timber paid to the seller and the volume, in
4-12 pounds, if available, or measured volume, of softwood
4-13 and hardwood pulpwood, chip and saw logs, saw timber,
4-14 poles, posts, and fuel wood harvested. Such report
4-15 shall include such data through the last business day of
4-16 the calendar quarter, the names and addresses of the
4-17 seller and the purchaser, and the location of the
4-18 harvested timber. A copy of such report shall also be
4-19 furnished by the seller to the tax assessors within 60
4-20 days after the end of the calendar quarter. The fair
4-21 market value of such timber for purposes of ad valorem
4-22 taxation shall be the total dollar values paid by the
4-23 purchaser in the arm's length, bona fide sale. Ad
4-24 valorem taxes shall be payable by the seller in the unit
4-25 price sales transaction as provided in subsection (h) of
4-26 this Code section and shall be calculated by multiplying
4-27 the 100 percent fair market value of the timber times
4-28 the millage rate levied by the taxing authority on
4-29 established for tangible property for the previous
4-30 calendar year.
4-31 (2) Reports to the tax assessors shall be confidential,
4-32 shall not be revealed to any person other than
4-33 authorized tax officials, and shall be exempt from
4-34 disclosure under Article 4 of Chapter 18 of Title 50.
4-35 (e) Owner harvests. Owners of real property in this state
4-36 who harvest standing timber from their own lands shall
4-37 report the volume, in pounds, if available, or measured
4-38 volume, of softwood and hardwood pulpwood, chip and saw
4-39 logs, saw timber, poles, posts, and fuel wood harvested
4-40 through the last business day of each calendar quarter
4-41 from said lands to the tax assessors within 45 days after
4-42 the end of each calendar quarter. Such reports shall also
4-43 identify the location of the tract from which the standing
4-44 timber was harvested. The fair market value of such
-4-
5- 1 timber for purposes of ad valorem taxation shall be as
5- 2 determined under subsection (g) of this Code section. Ad
5- 3 valorem taxes shall be paid by the landowner as provided
5- 4 in subsection (h) of this Code section and shall be
5- 5 calculated by multiplying the 100 percent fair market
5- 6 value of the timber times the millage rate levied by the
5- 7 taxing authority on established for tangible property for
5- 8 the previous calendar year.
5- 9 (f) Other sales and harvests. Every sale and every harvest
5-10 of timber not previously taxed (excepting only a sale not
5-11 for harvest within three years) shall be a taxable event.
5-12 If any such sale or harvest is not a reportable taxable
5-13 event described under subsection (c), (d), or (e) of this
5-14 Code section, such timber shall be subject to ad valorem
5-15 taxation under this subsection; and such sale or harvest
5-16 shall be reported and taxed under the provisions of
5-17 subsection (c), (d), or (e) of this Code section,
5-18 whichever is most nearly applicable.
5-19 (g) The commissioner, after consultation with the Georgia
5-20 Forestry Commission, shall provide the tax assessors of
5-21 each county with the weighted average price paid, in
5-22 pounds and measured volume, during each calendar year for
5-23 softwood and hardwood pulpwood, chip and saw logs, saw
5-24 timber, poles, posts, and fuel wood in each county or
5-25 multicounty area within 60 days of the end of each
5-26 calendar year. The most recent weighted average prices
5-27 provided by the commissioner shall be applied by the tax
5-28 assessors to the volume of wood removals reported as
5-29 provided in this Code section to determine the fair market
5-30 value of timber harvested other than under a taxable lump
5-31 sum sale or taxable unit price sale.
5-32 (h)(1)(A) Based on the reports and data provided under
5-33 subsections (d), (f), and (g) of this Code section,
5-34 the tax collector or tax commissioner shall on a
5-35 quarterly basis mail tax bills for sales and harvests
5-36 other than lump sum sales. Ad valorem taxes on such
5-37 sales and harvests shall be payable by the landowner
5-38 within 30 days of receipt of the bill from the tax
5-39 collector or tax commissioner.
5-40 (B) Based upon the reports and data provided under
5-41 subsections (e) and (g) of this Code section, ad
5-42 valorem taxes for owner harvests shall be payable by
5-43 the landowner to the tax collector or tax commissioner
5-44 within 45 days after the end of each calendar quarter.
-5-
6- 1 (2) Any ad valorem tax or penalty which is not timely
6- 2 paid as provided in this Code section shall bear
6- 3 interest at the rate specified in Code Section 48-2-40
6- 4 from the due date. Unpaid taxes, penalty, and interest
6- 5 imposed under this Code section shall constitute a lien
6- 6 against the property of the person responsible for
6- 7 payment of such tax and shall be collected in the same
6- 8 manner as other unpaid ad valorem taxes are collected.
6- 9 (i) The millage rate applicable at the time of sale or the
6-10 time of harvest of standing timber shall be the millage
6-11 rate levied by the taxing authority on established for
6-12 tangible property for the preceding calendar year.
6-13 (j) Any person who fails to timely make any report or
6-14 disclosure required by this Code section shall pay a
6-15 penalty of 50 percent of the tax due, except that if the
6-16 failure to comply is unintentional and the report or
6-17 disclosure is filed within 12 months after the due date
6-18 the amount of the penalty shall be 1 percent for each
6-19 month or part of a month that the report or disclosure is
6-20 late.
6-21 (k) Forms for reports required by this Code section shall
6-22 be supplied to each county by the department. (l)(1) In any county in which the ad valorem taxation of
6-24 timber pursuant to this Code section reduces the total
6-25 property tax digest of such county for tax year 1992 by
6-26 more than 20 percent of the amount of the total property
6-27 tax digest of such county for the immediately preceding
6-28 taxable year, such digest shall be supplemented as
6-29 follows: (A) The difference between the total property tax
6-31 digest for the county and the total property tax
6-32 digest less the total assessed value of standing
6-33 timber removed from the digest shall be calculated; (B) The difference calculated under subparagraph (A)
6-35 of this paragraph shall be reduced by the fair market
6-36 value of sold or harvested timber; and (C) If the amount calculated under subparagraph (B) of
6-38 this paragraph is more than 20 percent of the amount
6-39 of the total property tax digest of such county for
6-40 the immediately preceding taxable year, the resulting
6-41 amount shall be assigned and taxed on a levy made by
6-42 the tax officials of such county in a pro rata manner
-6-
7- 1 against the land underlying the standing timber so
7- 2 removed from the digest. (2) Where a digest is so supplemented for tax year 1992,
7- 4 it shall be supplemented in subsequent years as follows: (A) For tax year 1993, such supplemental assessment
7- 6 shall be in an amount equal to 75 percent of the
7- 7 supplemental assessment received for tax year 1992;
7- 8 (B) For tax year 1994, such supplemental assessment
7- 9 shall be in an amount equal to 50 percent of the
7-10 supplemental assessment received for tax year 1992; (C) For tax year 1995, such supplemental assessment
7-12 shall be in an amount equal to 25 percent of the
7-13 supplemental assessment received for tax year 1992;
7-14 and (D) For tax year 1996 and future tax years, no
7-16 supplemental assessment shall be received. (m)(1) Any supplemental assessment added to a digest
7-18 pursuant to subsection (l) of this Code section shall
7-19 not be included in the calculation of the equalized
7-20 adjusted school property tax digest under Code Section
7-21 48-5-274 for the purpose of calculating the required
7-22 local fair share for school funding purposes under Code
7-23 Section 20-2-164. (2) The fair market value of timber harvested or sold
7-25 added to a digest pursuant to this Code section shall be
7-26 included in the calculation of the equalized adjusted
7-27 school property tax digest under Code Section 48-5-274
7-28 for the purpose of calculating the required local fair
7-29 share for school funding purposes under Code Section
7-30 20-2-164."
7-31 SECTION 3.
7-32 Said title is further amended by striking Code Section
7-33 48-5-32, relating to publication of ad valorem tax rates,
7-34 and inserting in its place a new Code Section 48-5-32 to
7-35 read as follows:
7-36 "48-5-32.
7-37 (a) As used in this Code section, the term:
7-38 (1) 'Levying authority' means a county, a municipality,
7-39 or a consolidated city-county governing authority or
7-40 other governing authority of a political subdivision of
-7-
8- 1 this state that exercises the power to levy ad valorem
8- 2 taxes to carry out the governing authority's purposes
8- 3 specified pursuant to paragraph (5) of Code Section
8- 4 48-5-2.
8- 5 (1.1) 'Millage rate setting authority' means the county
8- 6 tax commissioner or other entity specified pursuant to
8- 7 paragraph (6) of Code Section 48-5-2.
8- 8 (2) 'Recommending authority' means a county,
8- 9 independent, or area school board of education that
8-10 exercises the power to cause the levying authority to
8-11 levy ad valorem taxes to carry out the board's purposes
8-12 specified pursuant to paragraph (7) of Code Section
8-13 48-5-2.
8-14 (3) 'Taxing jurisdiction' means all the tangible
8-15 property subject to the levy of a specific levying
8-16 authority or the recommended levy of a specific
8-17 recommending authority as specified pursuant to
8-18 paragraph (8) of Code Section 48-5-2.
8-19 (b) Each levying authority and each recommending authority
8-20 shall cause a report to be published in a newspaper of
8-21 general circulation throughout the county:
8-22 (1) At least two weeks prior to the certification of any
8-23 recommending authority to the levying authority of such
8-24 recommending authority's recommended school tax for the
8-25 support and maintenance of education pursuant to Article
8-26 VIII, Section VI, Paragraph I of the Constitution; and
8-27 (2) At least two weeks prior to the establishment by
8-28 each levying ad valorem tax millage rate setting
8-29 authority of the millage rates for ad valorem taxes for
8-30 educational purposes and ad valorem taxes for purposes
8-31 other than educational purposes for the current calendar
8-32 year.
8-33 Such reports shall be in a prominent location in such
8-34 newspaper and shall not be included with legal
8-35 advertisements. The size and location of the
8-36 advertisements shall not be grounds for contesting the
8-37 validity of the levy.
8-38 (c) The reports required under subsection (b) of this Code
8-39 section shall contain the following:
8-40 (1) For levying authorities, the assessed taxable value
8-41 of all property, by class and in total, which is within
-8-
9- 1 the levying authority's taxing jurisdiction and the
9- 2 proposed millage rate for the levying authority's
9- 3 purposes for the current calendar year and such assessed
9- 4 taxable values and the millage rates for each of the
9- 5 immediately preceding five calendar years, as well as
9- 6 the proposed total dollar amount of ad valorem taxes to
9- 7 be levied for the levying authority's purposes for the
9- 8 current calendar year and the total dollar amount of ad
9- 9 valorem taxes levied for the levying authority's
9-10 purposes for each of the immediately preceding five
9-11 calendar years. The information required for each year
9-12 specified in this paragraph shall also indicate the
9-13 percentage increase and total dollar increase with
9-14 respect to the immediately preceding calendar year. In
9-15 the event the rate levied in the unincorporated area is
9-16 different from the rate levied in the incorporated area,
9-17 the report shall also indicate all required information
9-18 with respect to the incorporated area, unincorporated
9-19 area, and a combination of incorporated and
9-20 unincorporated areas;
9-21 (2) For recommending authorities, the assessed taxable
9-22 value of all property, by class and in total, which is
9-23 within the recommending authority's taxing jurisdiction
9-24 and the proposed millage rate for the recommending
9-25 authority's purposes for the current calendar year and
9-26 such assessed taxable values and the millage rates for
9-27 each of the immediately preceding five calendar years,
9-28 as well as the proposed total dollar amount of ad
9-29 valorem taxes to be recommended for the recommending
9-30 authority's purposes for the current calendar year and
9-31 the total dollar amount of ad valorem taxes levied for
9-32 the recommending authority's purposes for each of the
9-33 immediately preceding five calendar years. The
9-34 information required for each year specified in this
9-35 paragraph shall also indicate the percentage increase
9-36 and total dollar increase with respect to the
9-37 immediately preceding calendar year; and
9-38 (3) The date, time, and place where the levying or
9-39 recommending authority will be setting its millage rate
9-40 levy for such authority's purposes.; and
9-41 (4) The date, time, and place where the recommending
9-42 authority will be establishing a recommended levy for
9-43 such authority's purposes.
-9-
10- 1 (d) The commissioner shall not accept for review the
10- 2 digest of any county which does not submit simultaneously
10- 3 a copy of such published reports for the county governing
10- 4 authority and the county board of education with such
10- 5 digest. In the event a digest is not accepted for review
10- 6 by the commissioner pursuant to this subsection, it shall
10- 7 be accepted for review upon satisfactory submission by
10- 8 such county of a copy of such published reports. The
10- 9 levies of each of the levying authorities other than the
10-10 county governing authority shall be invalid and
10-11 unenforceable until such time as the provisions of this
10-12 Code section have been met."
10-13 SECTION 4.
10-14 Said title is further amended by striking paragraph (1) of
10-15 subsection (d) of Code Section 48-5-52, relating to the
10-16 homestead exemption from ad valorem taxation for educational
10-17 purposes, and inserting in its place a new paragraph (1) to
10-18 read as follows:
10-19 "(d)(1) The State Board of Education, when funds are
10-20 specifically appropriated for the purpose of replacing
10-21 revenue lost by local school systems as a result of this
10-22 Code section, shall provide each school district in this
10-23 state which, on July 1, 1974, had in effect a tax levy
10-24 millage rate of 20 mills or more for educational
10-25 purposes or was levying the maximum permissible tax
10-26 authorized by law for educational purposes, with grants
10-27 for educational purposes which shall equal the revenues
10-28 lost by the school district due to the exemption
10-29 provided by this Code section for property located
10-30 within the school district."
10-31 SECTION 5.
10-32 Said title is further amended by striking Code Section
10-33 48-5-127, relating to duties of tax collectors, and
10-34 inserting in its place a new Code Section 48-5-127 to read
10-35 as follows:
10-36 "48-5-127.
10-37 (a) It shall be the duty of the tax collector or tax
10-38 commissioner to:
10-39 (1) Collect diligently and pay promptly the funds
10-40 allowed the state by law and the county taxes to the
10-41 commissioner and the county treasurer, respectively;
-10-
11- 1 (2) Have his insolvent lists allowed in the manner
11- 2 provided by law before final settlement with the
11- 3 commissioner;
11- 4 (3) Post and maintain a notice showing both the days on
11- 5 which his office is open for the purpose of collecting
11- 6 taxes and also the office hours of his office;
11- 7 (4)(A) Pay the tax receiver his commissions upon the
11- 8 production of the commissioner's receipt for his
11- 9 digest together with a specification therein of the
11-10 amount of commissions to which he is entitled; and
11-11 (B) Submit the tax receiver's receipts together with
11-12 his receipts thereon to the commissioner before he
11-13 shall be allowed credits for such commissions;
11-14 (5) Conform to such rules as may be furnished and obey
11-15 such orders as may be given by the commissioner;
11-16 (6) Issue executions as provided by law for all taxes
11-17 due the state or any county remaining unpaid after the
11-18 time provided by law for payment;
11-19 (7) Keep a permanent qualification or voters' book and
11-20 make up the registration lists, as provided by Article 6
11-21 of Chapter 2 of Title 21; and
11-22 (8) Perform all other duties that the law requires and
11-23 which necessarily under the law appertain to the office
11-24 of tax collector; and
11-25 (9) Perform the duties and functions of a millage rate
11-26 setting authority as described in paragraph (6) of Code
11-27 Section 48-5-2 and set a millage rate for a taxing
11-28 jurisdiction necessary to fund a budget established by a
11-29 levying authority or a recommending authority. A
11-30 levying authority shall only be authorized to levy ad
11-31 valorem taxes to carry out a governing authority's
11-32 purposes or a recommending authority's purposes based
11-33 upon the millage rate set by the tax collector or tax
11-34 commissioner.
11-35 (b) The tax collector or tax commissioner and his agents,
11-36 servants, and employees shall not be obligated to furnish
11-37 a written receipt for the payment of any tax or license
11-38 fee to any taxpayer or person making the payment when the
11-39 payment is paid by check, money order, or other instrument
11-40 payable or endorsed to bearer, payee, or endorsee, except
-11-
12- 1 when the taxpayer or person making the payment on behalf
12- 2 of the taxpayer demands a receipt."
12- 3 SECTION 6.
12- 4 Said title is further amended by striking Code Section
12- 5 48-5-273, relating to submission of county tax digests, and
12- 6 inserting in its place a new Code Section 48-5-273 to read
12- 7 as follows:
12- 8 "48-5-273.
12- 9 The governing ad valorem tax millage setting authority of
12-10 each county shall submit to the commissioner, at the time
12-11 the county tax digest for the current year is submitted
12-12 for his approval, the total county millage levy rate
12-13 established pursuant to law for the county for the current
12-14 year. The commissioner shall not consider the approval of
12-15 any county tax digest unless the tax rate is submitted to
12-16 him as provided in this Code section."
12-17 SECTION 7.
12-18 Said title is further amended by striking Code Section
12-19 48-5-443, relating to ad valorem tax rates, and inserting in
12-20 its place a new Code Section 48-5-443 to read as follows:
12-21 "48-5-443.
12-22 Ad valorem taxes imposed on motor vehicles and mobile
12-23 homes subject to this article shall be at the assessment
12-24 level and mill rate levied established by the taxing ad
12-25 valorem tax millage rate setting authority on tangible
12-26 property for the previous calendar year."
12-27 SECTION 8.
12-28 Said title is further amended by striking Code Section
12-29 48-5-519, relating to taxation of certain railroad equipment
12-30 companies, and inserting in its place a new Code Section
12-31 48-5-519 to read as follows:
12-32 "48-5-519.
12-33 (a) Any person owning, leasing, furnishing, or operating
12-34 any kind of railroad cars on any railroad in this state
12-35 shall be deemed a railroad equipment company. Every
12-36 railroad equipment company shall be required to make
12-37 returns to the commissioner and shall be taxed as follows:
12-38 (1) Ascertain the total number and the value of all cars
12-39 of the railroad equipment company, the total car-wheel
-12-
13- 1 mileage made by the cars in the United States, and the
13- 2 total car-wheel mileage in this state;
13- 3 (2) Tax the cars at the regular rate imposed on property
13- 4 in this state on a valuation based on the proportion to
13- 5 the entire value of the cars that the car-wheel mileage
13- 6 made in this state bears to the entire car-wheel mileage
13- 7 of the cars in the United States; and
13- 8 (3) Ascertain the total track mileage in each local tax
13- 9 jurisdiction in this state and tax the cars at the
13-10 regular rate imposed on property in each local tax
13-11 jurisdiction on a valuation based on the proportion to
13-12 the entire value of the cars as determined in paragraph
13-13 (2) of this subsection that the track mileage in the
13-14 local tax jurisdiction bears to the entire track mileage
13-15 in this state.
13-16 (b) The returns shall be made to the commissioner by the
13-17 chief executive officer in charge of the cars in this
13-18 state. The final assessment of the property of railroad
13-19 equipment companies shall be fixed in the same manner as
13-20 the proposed assessments of property of public utilities
13-21 under this article and Code Section 48-2-18, except that
13-22 with respect to railroad equipment companies such
13-23 assessment shall be final rather than proposed. Any
13-24 railroad equipment company may bring in the Superior Court
13-25 of Fulton County a de novo action of the assessment so
13-26 fixed.
13-27 (c) For the purposes of this Code section, a railroad
13-28 company operating a railroad is not a railroad equipment
13-29 company.
13-30 (d)(1) The commissioner shall collect all taxes levied
13-31 by this Code section and shall remit all taxes collected
13-32 to the authorities entitled thereto, less 1 percent of
13-33 the amount collected, which shall be paid into the
13-34 general fund of the state treasury in order to defray
13-35 the costs of collection.
13-36 (2) The commissioner may submit tax bills to railroad
13-37 equipment companies in one or more stages each year; and
13-38 the taxes reflected in each bill shall be due 60 days
13-39 after the commissioner mails the bill to the company
13-40 and, if not so paid, shall bear interest at the rate
13-41 specified in Code Section 48-2-40 and become subject to
13-42 penalty in accordance with Code Section 48-2-44. The
13-43 commissioner shall remit the taxes collected at least
-13-
14- 1 once each year. In arriving at the amount to be billed
14- 2 in each instance, the commissioner shall utilize the
14- 3 millage rate established by for each taxing jurisdiction
14- 4 for the year in question unless no such rate has been
14- 5 finally established at the time the bill in question is
14- 6 prepared, in which case the commissioner may decline to
14- 7 include such jurisdiction in the billing or may utilize
14- 8 a millage rate established by court order.
14- 9 (3) All taxes collected under a millage rate which is
14-10 later changed shall be collected subject to adjustment
14-11 upward or downward, as the case may be. Such
14-12 adjustments may be billed or refunded separately or may
14-13 be made by offset the following year, in the discretion
14-14 of the commissioner. If any refunds are made
14-15 separately, they shall be made by the local taxing
14-16 jurisdiction.
14-17 (4) This subsection shall apply to all tax years
14-18 beginning on or after January 1, 1981.
14-19 (e)(1) If any chief executive officer of a railroad
14-20 equipment company required to make a return to the
14-21 commissioner by this Code section fails to return the
14-22 taxable property or pay to the state all taxes for which
14-23 such company may be liable by reason of the return, the
14-24 commissioner shall issue an execution for the amount of
14-25 taxes due, according to the law, together with costs and
14-26 penalties.
14-27 (2) The executions issued by the commissioner against
14-28 any such company shall be directed to all sheriffs,
14-29 constables, and other lawful officers of this state with
14-30 directions to levy the execution on the property of the
14-31 corporation or company and with the authority to issue
14-32 and serve garnishments upon the debtors of the
14-33 corporation or company."
14-34 SECTION 9.
14-35 Said title is further amended by striking Code Section
14-36 48-6-72, relating to collection and distribution of certain
14-37 tax revenues, and inserting in its place a new Code Section
14-38 48-6-72 to read as follows:
14-39 "48-6-72.
14-40 (a) The intangible recording tax imposed by Code Section
14-41 48-6-61 upon instruments securing long-term notes secured
14-42 by real property shall be collected by the collecting
-14-
15- 1 officer of each county and said officer shall make the
15- 2 distributions in the manner provided for in this Code
15- 3 section.
15- 4 (b) The governing authority of each county shall take into
15- 5 consideration any increase or decrease in the duties and
15- 6 responsibilities of the offices of the tax commissioner
15- 7 and the clerk of the superior court required by this
15- 8 article in establishing the annual budget for each such
15- 9 office and, where applicable, the affected officers shall
15-10 cooperate fully in any transferring of responsibilities
15-11 required under this Code section.
15-12 (c) The collecting officer, on the basis of the tax
15-13 commissioner's or tax collector's records and of
15-14 certificates which shall be supplied by each school
15-15 district, municipality, and other tax district in the
15-16 county, shall distribute at least monthly the revenue
15-17 collected under this article. Each year the millage rates
15-18 used in the distributions of revenue under this Code
15-19 section shall be based upon the immediately preceding
15-20 year's millage rate of each participating tax authority as
15-21 provided in this article.
15-22 (d) Revenue derived from taxes under this article shall be
15-23 divided among the state and all other tax jurisdictions
15-24 and districts including, but not limited to, county and
15-25 municipal districts, which levy or cause to be levied for
15-26 their benefit a property tax on real and tangible personal
15-27 property having the same taxable situs as the real
15-28 property which is the subject of the intangible tax. The
15-29 distribution shall be made according to the proportion
15-30 that the millage rate levied established for the state and
15-31 each other tax jurisdiction or district respectively bears
15-32 to the total millage rate levied established for all
15-33 purposes applicable to real and tangible personal property
15-34 having the same taxable situs as the subject of the
15-35 intangible tax. The revenue distributed to municipalities
15-36 having independent school systems supported by taxes
15-37 levied by the municipality shall be divided between the
15-38 municipality and the independent school system according
15-39 to the proportion that the millage rate levied by
15-40 established for the municipality for nonschool purposes
15-41 and the millage rate levied established for school
15-42 purposes bear to the total millage rate levied by
15-43 established for the municipality for all purposes. The
15-44 tax levied by this article shall be deemed to be levied by
-15-
16- 1 the participating tax authorities in the proportion that
16- 2 the millage rate of each participating tax authority bears
16- 3 to the aggregate millage rate of all the participating tax
16- 4 authorities.
16- 5 (e) In the event any distribution or part of a
16- 6 distribution as provided in this article is adjudged to be
16- 7 invalid for any reason, such distribution or part of a
16- 8 distribution shall be paid into the general fund of the
16- 9 state in the same manner and for the same purposes as
16-10 provided in this article for the state's share of the
16-11 revenues derived from the tax imposed by this article."
16-12 SECTION 10.
16-13 Said title is further amended by striking Code Section
16-14 48-8-91, relating to condition precedents regarding the
16-15 local option sales tax, and inserting in its place a new
16-16 Code Section 48-8-91 to read as follows:
16-17 "48-8-91.
16-18 (a) As a condition precedent for authority to levy the tax
16-19 or to collect any proceeds from the tax authorized by this
16-20 article for the year following the initial year in which
16-21 it is levied and for all subsequent years, the ad valorem
16-22 tax millage rate setting authority for the county whose
16-23 geographical boundary is conterminous with that of the
16-24 special district and the ad valorem tax millage rate
16-25 setting authority for each qualified municipality therein
16-26 receiving any proceeds of the tax shall adjust annually
16-27 the millage rate for ad valorem taxation of tangible
16-28 property within such political subdivisions as provided in
16-29 this subsection. The governing ad valorem tax millage rate
16-30 setting authority of each such political subdivision shall
16-31 compute the millage rate necessary to produce revenue from
16-32 taxation of tangible property in its respective political
16-33 subdivision which, when combined with other revenues
16-34 reasonably expected to be received by the political
16-35 subdivision during the year other than revenues derived
16-36 from the tax imposed pursuant to this article, would
16-37 provide revenues sufficient to defray the expenses of the
16-38 political subdivision for the year. The millage rate so
16-39 ascertained shall then be reduced by a millage rate which,
16-40 if levied applied against the tangible property within the
16-41 political subdivision, would produce an amount equal to
16-42 the distribution of the proceeds of the tax imposed by
16-43 this article which were received by the political
-16-
17- 1 subdivision during the preceding year. The tax bill of
17- 2 each ad valorem taxpayer in the political subdivision
17- 3 shall show in a prominent manner the millage rate first
17- 4 ascertained as provided in this subsection and shall show
17- 5 such millage rate reduced by the millage rate required to
17- 6 raise an amount of revenue equal to the distribution of
17- 7 the proceeds of the tax imposed by this article during the
17- 8 previous year. The remainder shall be the millage rate
17- 9 upon which each taxpayer's bill shall be based. The tax
17-10 authority of each such political subdivision shall cause
17-11 to be shown in a prominent manner on the tax bill of each
17-12 ad valorem taxpayer the dollar amount of reduction of ad
17-13 valorem property taxes which the taxpayer has received as
17-14 a result of the political subdivision's sharing in the
17-15 proceeds of the tax authorized to be imposed by this
17-16 article; provided, however, that the dollar amount of
17-17 reduction of ad valorem property taxes shall not be
17-18 calculated or shown on those forms used for the
17-19 registration and taxation of motor vehicles or trailers.
17-20 (b) This Code section shall not be construed to require a
17-21 county or municipality to prepare and mail ad valorem
17-22 property tax bills when the ad valorem property tax
17-23 millage rate in the county or municipality has been
17-24 reduced to zero as a result of the receipt of proceeds
17-25 from the tax levied pursuant to this article."
17-26 SECTION 11.
17-27 Title 20 of the Official Code of Georgia Annotated, relating
17-28 to education, is amended by striking Code Section 20-2-334,
17-29 relating to the showing on tax bills of computation of
17-30 effect of certain grants, and inserting in its place a new
17-31 Code Section 20-2-334 to read as follows:
17-32 "20-2-334.
17-33 (a) A computation shall be shown on each tax bill for
17-34 school ad valorem taxes which represents the local school
17-35 system's share of funds in the 'General Appropriations
17-36 Act' for ad valorem tax relief. The provisions of this
17-37 Code section shall not apply to tax bills for motor
17-38 vehicles and trailers.
17-39 (b) The computation provided for in subsection (a) of this
17-40 Code section shall show the following:
17-41 (1) The mill rate which the local school system would
17-42 have been required to levy necessary to fund a budget
-17-
18- 1 equal in amount to the actual budget of the system,
18- 2 including the system's share of funds identified for
18- 3 this purpose in the 'General Appropriations Act,' if no
18- 4 funds were actually received by the system pursuant to
18- 5 such appropriation for that year. This mill rate shall
18- 6 be labeled 'Annual Equivalent Mill Rate';
18- 7 (2) As a subtraction from the mill rate determined
18- 8 pursuant to paragraph (1) of this subsection, a mill
18- 9 rate which, if applied against the tangible property in
18-10 the local school system, would produce tax revenue equal
18-11 to the amount of the funds received in that year by the
18-12 school system pursuant to the appropriation for that
18-13 year. This mill rate shall be labeled 'State School Tax
18-14 Credit'; and
18-15 (3) As the remainder of the subtraction provided for in
18-16 paragraph (2) of this subsection, the mill rate which is
18-17 actually being set to produce the taxes levied against
18-18 the taxpayer's property. This mill rate shall be labeled
18-19 'Actual School Tax Mill Rate.'
18-20 (c) It is the purpose of this Code section to provide in a
18-21 demonstrable fashion to each ad valorem taxpayer of that
18-22 tangible property provided for in subsection (a) of this
18-23 Code section information which will enable the taxpayer to
18-24 ascertain readily the amount of additional state funds
18-25 which are being made available to that local school system
18-26 in which the taxpayer's property is being taxed.
18-27 Additionally, each such taxpayer by this Code section will
18-28 be in the position to be informed as to what purposes the
18-29 officials in charge of the local school system and its
18-30 finances have devoted the use of such funds. If a local
18-31 school system has received funds which have been made
18-32 available by the General Assembly pursuant to the 'General
18-33 Appropriations Act' but has not reduced local property
18-34 taxes levied in behalf of the school system, each taxpayer
18-35 will be so informed. However, if the receipt of additional
18-36 state funds has enabled the local school system to reduce
18-37 local property taxes by a corresponding sum to that
18-38 received pursuant to the 'General Appropriations Act,' or
18-39 any fraction thereof, the taxpayer will be so advised."
18-40 SECTION 12.
18-41 Said title is further amended by striking Code Section
18-42 20-3-133, relating to payments from the board of regents to
-18-
19- 1 certain local operating authorities, and inserting in its
19- 2 place a new Code Section 20-3-133 to read as follows:
19- 3 "20-3-133.
19- 4 There shall be paid to every local operating authority
19- 5 which shall have established a junior college under this
19- 6 article, upon which construction had commenced prior to
19- 7 January 1, 1964, and which is not operated as a unit of
19- 8 the university system under the board of regents an amount
19- 9 which shall be determined on the basis of a budget for
19-10 each fiscal year, developed pursuant to a formula agreed
19-11 upon by the local operating authority, the director of the
19-12 Office of Planning and Budget, and the legislative budget
19-13 analyst. Budgets prepared pursuant to this authority shall
19-14 be for expenses incurred by a junior college for
19-15 educational and general expenditures as set forth in the
19-16 latest edition of the publication entitled 'College and
19-17 University Business Administration.' Such formula shall
19-18 include financial participation from the local operating
19-19 authority to include student matriculation fees and funds
19-20 derived from a millage rate of not less than a one-half
19-21 nor more than a three-fourths mill tax established mills
19-22 resulting from the levy made by the local operating
19-23 authority on the ad valorem tax digest of its political
19-24 subdivision. No state funds shall be appropriated for
19-25 capital construction. Expenditure under this article shall
19-26 be audited annually by the Department of Audits and
19-27 Accounts."
19-28 SECTION 13.
19-29 Title 32 of the Official Code of Georgia Annotated, relating
19-30 to highways, is amended by striking Code Section 32-4-42,
19-31 relating to powers of counties with respect to county road
19-32 systems, and inserting in its place a new Code Section
19-33 32-4-42 to read as follows:
19-34 "32-4-42.
19-35 The powers of a county with respect to its county road
19-36 system, unless otherwise expressly limited by law, shall
19-37 include but not be limited to the following:
19-38 (1) A county shall have the authority to negotiate, let,
19-39 and enter into contracts with any person or any agency,
19-40 county, or municipality of the state for the
19-41 construction, maintenance, administration, or operation
19-42 of any public road or activities incident thereto in
-19-
20- 1 such manner and subject to such express limitations as
20- 2 may be provided by Part 2 of this article or any other
20- 3 provision of law. A county shall also have the authority
20- 4 to perform such road work with its own forces or with a
20- 5 combination of its own forces and the work of a
20- 6 contractor, notwithstanding any contrary provisions of
20- 7 Code Section 36-10-4;
20- 8 (2) A county shall have the authority to accept and use
20- 9 federal and state funds and to do all things necessary,
20-10 proper, or expedient to achieve compliance with the
20-11 provisions and requirements of all applicable
20-12 federal-aid or state-aid acts and programs in connection
20-13 with the county's public roads. Nothing in this title is
20-14 intended to conflict with any federal law and, in case
20-15 of such conflict, such portion as may be in conflict
20-16 with such federal law is declared of no effect to the
20-17 extent of the conflict;
20-18 (3)(A) A county shall have the authority to acquire
20-19 and dispose of real property or any interest therein
20-20 for public road purposes, as provided in Article 1 of
20-21 Chapter 3 of this title and in Chapter 7 of this
20-22 title. In any action to condemn property or interests
20-23 therein for such purposes, notice thereof shall be
20-24 signed by the condemning county; and such notice shall
20-25 be deemed to be the official action of the county in
20-26 regard to the commencement of such condemnation
20-27 proceedings. For good cause shown a county, at any
20-28 time after commencement of condemnation proceedings
20-29 and prior to final judgment therein, may dismiss its
20-30 condemnation action, provided that (i) the
20-31 condemnation proceedings have not been instituted
20-32 under Article 1 of Chapter 3 of this title, and (ii)
20-33 the condemnor has first paid to the condemnee all
20-34 expenses and damages accrued to the condemnee up to
20-35 the date of the filing of the motion for dismissal of
20-36 the condemnation action.
20-37 (B) Pursuant to the requirements of Part 2 of this
20-38 article, a county shall have the power to purchase,
20-39 borrow, rent, lease, control, manage, receive, and
20-40 make payment for all personal property, such as
20-41 equipment, machinery, vehicles, supplies, material,
20-42 and furniture, which may be needed in the operation of
20-43 its county road system; to lease, rent, lend, or
20-44 otherwise transfer temporarily county property used
-20-
21- 1 for road purposes, as authorized by law; to sell or
21- 2 otherwise dispose of all personal property owned by
21- 3 the county and used in the operation of the county
21- 4 road system which is unserviceable; and to execute
21- 5 such instruments as may be necessary in connection
21- 6 with the exercise of the powers described in this
21- 7 subparagraph;
21- 8 (4) A county and its authorized agents and employees may
21- 9 enter upon any lands in the county for the purpose of
21-10 making such surveys, soundings, drillings, and
21-11 examinations as the county may deem necessary or
21-12 desirable to accomplish the purposes of this title; and
21-13 such entry shall not be deemed a trespass nor shall it
21-14 be deemed an entry which would constitute a taking in a
21-15 condemnation proceeding, provided that reasonable notice
21-16 of such entry shall be given the owner or occupant of
21-17 such property, such entry shall be done in a reasonable
21-18 manner with as little inconvenience as possible to the
21-19 owner or occupant of the property, and the county shall
21-20 make reimbursement for any actual damages resulting from
21-21 such entry;
21-22 (5) A county shall have the authority to employ,
21-23 discharge, promote, set and pay the salaries and
21-24 compensation of its personnel, and determine the duties,
21-25 qualifications, and working conditions for all persons
21-26 whose services are needed in the construction,
21-27 maintenance, administration, operation, and development
21-28 of its county road system; to work inmates maintained in
21-29 the county correctional institution or inmates hired
21-30 from the Department of Corrections and maintained by the
21-31 latter; and to employ or contract with such engineers,
21-32 surveyors, attorneys, consultants, and all other
21-33 employees as independent contractors whose services may
21-34 be required, subject to the limitations of existing law;
21-35 (6) A county may grant permits and establish reasonable
21-36 regulations for the installation, construction,
21-37 maintenance, renewal, removal, and relocation of pipes,
21-38 mains, conduits, cables, wires, poles, towers, traffic
21-39 and other signals, and other equipment, facilities, or
21-40 appliances of any utility in, on, along, over, or under
21-41 the public roads of the county which are a part of the
21-42 county road system lying outside the corporate limits of
21-43 a municipality. However, such regulations shall not be
21-44 more restrictive with respect to utilities affected
-21-
22- 1 thereby than are equivalent regulations promulgated by
22- 2 the department with respect to utilities on the state
22- 3 highway system under authority of Code Section 32-6-174.
22- 4 As a condition precedent to the granting of such
22- 5 permits, the county may require application in writing
22- 6 specifically describing the nature, extent, and location
22- 7 of the portion of the utility affected and may also
22- 8 require the applicant to furnish an indemnity bond or
22- 9 other acceptable security conditioned to pay any damages
22-10 to any part of the county road system or to any member
22-11 of the public caused by work of the utility performed
22-12 under authority of such permit. At all times it shall be
22-13 the duty of the county to ensure that the normal
22-14 operation of the utility does not interfere with the use
22-15 of the county road system. The county may also order the
22-16 removal or discontinuance of the utility, equipment,
22-17 facility, or appliances where such removal and
22-18 relocation are made necessary by the construction or
22-19 maintenance of any part of the county road system lying
22-20 outside the corporate limits of a municipality. In so
22-21 ordering the removal and relocation of a utility or in
22-22 performing such work itself, the county shall conform to
22-23 the procedure set forth for the department in Code
22-24 Sections 32-6-171 and 32-6-173, except that when the
22-25 removal and relocation have been performed by the
22-26 county, it shall certify the expenses thereof for
22-27 collection to its county attorney;
22-28 (7) A county shall have the power to purchase supplies
22-29 for county road system purposes through the state as
22-30 authorized by Code Sections 50-5-100 through 50-5-102;
22-31 (8) In addition to any taxes authorized by Article 4 of
22-32 Chapter 5 of Title 48 to be levied and collected for the
22-33 construction and maintenance of its county road system
22-34 and activities incident thereto, a county is authorized
22-35 to levy and collect any millage ad valorem taxes as may
22-36 be necessary for such purposes;
22-37 (9) A county may provide for surveys, maps,
22-38 specifications, and other things necessary in
22-39 designating, supervising, locating, abandoning,
22-40 relocating, improving, constructing, or maintaining the
22-41 county road system, or any part thereof, or any
22-42 activities incident thereto or necessary in doing such
22-43 other work on public roads as the county may be given
22-44 responsibility for or control of by law;
-22-
23- 1 (10) In addition to the powers specifically delegated to
23- 2 it in this title, a county shall have the authority to
23- 3 adopt and enforce rules, regulations, or ordinances; to
23- 4 require permits; and to perform all other acts which are
23- 5 necessary, proper, or incidental to the efficient
23- 6 operation and development of the county road system; and
23- 7 this title shall be liberally construed to that end. Any
23- 8 power vested in or duty placed on a county but not
23- 9 implemented by specific provisions for the exercise
23-10 thereof may be executed and carried out by a county in a
23-11 reasonable manner subject to such limitations as may be
23-12 provided by law; and
23-13 (11) In all counties of this state having a population
23-14 of 550,000 or more according to the United States
23-15 decennial census of 1970 or any future such census, the
23-16 county governing authority shall be empowered by
23-17 ordinance or resolution to assess against any property
23-18 the cost of reopening, repairing, or cleaning up from
23-19 any public way, street, road, right of way, or highway
23-20 any debris, dirt, sediment, soil, trash, building
23-21 materials, and other physical materials originating on
23-22 such property as a result of any private construction
23-23 activity carried on by any developer, contractor,
23-24 subcontractor, or owner of such property. Any
23-25 assessment authorized under this paragraph, the interest
23-26 thereon, and the expense of collection shall be a lien
23-27 against the property so assessed coequal with the lien
23-28 of other taxes and shall be enforced in the same manner
23-29 as are state and county ad valorem property taxes by
23-30 issuance of a fi. fa. and levy and sale as set forth in
23-31 Title 48, known as the 'Georgia Public Revenue Code.'"
23-32 SECTION 14.
23-33 Title 33 of the Official Code of Georgia Annotated, relating
23-34 to insurance, is amended by striking Code Section 33-8-8.3,
23-35 relating to certain proceeds of the insurance premium tax,
23-36 and inserting in its place a new Code Section 33-8-8.3 to
23-37 read as follows:
23-38 "33-8-8.3.
23-39 (a) The proceeds from the county taxes levied for county
23-40 purposes, as provided by this chapter, shall be separated
23-41 from other county funds and shall be used by the county
23-42 governing authorities solely for the purpose of either:
-23-
24- 1 (1) Funding the provision of the following services to
24- 2 inhabitants of the unincorporated areas of such counties
24- 3 directly or by intergovernmental contract as authorized
24- 4 by Article IX, Section III, Paragraph I of the
24- 5 Constitution of the State of Georgia:
24- 6 (A) Police protection, except such protection provided
24- 7 by the county sheriff;
24- 8 (B) Fire protection;
24- 9 (C) Curbside or on-site residential or commercial
24-10 garbage and solid waste collection;
24-11 (D) Curbs, sidewalks, and street lights;
24-12 (E) Such other services as may be provided by the
24-13 county governing authority for the primary benefit of
24-14 the inhabitants of the unincorporated area of the
24-15 county; or
24-16 (2) Reducing ad valorem taxes of the inhabitants of the
24-17 unincorporated areas of those counties in which the
24-18 governing authority of a county does not provide any of
24-19 the services enumerated in paragraph (1) of this
24-20 subsection to inhabitants of the unincorporated areas.
24-21 In fixing the ad valorem tax millage rate for the year
24-22 1984 and any year thereafter, the governing authorities
24-23 of such counties shall be authorized and directed to
24-24 direct the ad valorem millage rate setting authority to
24-25 reduce such ad valorem tax millage rate on taxable
24-26 property within the unincorporated areas of such
24-27 counties to offset any of the proceeds derived from any
24-28 tax provided for in this chapter which cannot be
24-29 expended pursuant to paragraph (1) of this subsection.
24-30 (b) In the adoption of the budget utilizing any of the
24-31 funds derived from the tax imposed by Code Sections
24-32 33-8-8.1 and 33-8-8.2, the governing authority of a county
24-33 shall specify in such budget the amount of such funds
24-34 expended as authorized by paragraph (1) of subsection (a)
24-35 of this Code section or used to reduce ad valorem taxes as
24-36 provided in paragraph (2) of subsection (a) of this Code
24-37 section. Said budget shall also specify the amount of any
24-38 other funds expended for such purpose or purposes as are
24-39 authorized to be expended for services referred to in
24-40 paragraph (1) of subsection (a) of this Code section.
24-41 Such provisions shall be spread on the minutes of the
24-42 meeting at which such budget is adopted."
-24-
25- 1 SECTION 15.
25- 2 Title 36 of the Official Code of Georgia Annotated, relating
25- 3 to local government, is amended by striking Code Section
25- 4 36-43-3, relating to definitions regarding city business
25- 5 improvement districts, and inserting in its place a new Code
25- 6 Section 36-43-3 to read as follows:
25- 7 "36-43-3.
25- 8 As used in this chapter, the term:
25- 9 (1) 'District' means a city business improvement
25-10 district established pursuant to this chapter.
25-11 (2) 'District plan' or 'plan' means a proposal adopted
25-12 by ordinance which includes all of the following:
25-13 (A) A map of the district;
25-14 (B) A description of the boundaries of the district
25-15 proposed for creation or extension, such description
25-16 to be sufficient to identify the lands included, the
25-17 present and proposed uses of these lands, the
25-18 supplemental services to be provided within the
25-19 district, the maximum millage to be levied that may
25-20 result from an ad valorem tax levy for providing
25-21 supplemental services, the proposed time for
25-22 implementation and completion of the plan, any design
25-23 and rehabilitation standards which may be mandated for
25-24 buildings located within each district, and any rules
25-25 and regulations applicable to the district. Boundaries
25-26 of any such district shall not include land on which
25-27 is located telephone central office and switching
25-28 facilities serving an area exceeding the boundaries of
25-29 the district; and
25-30 (C) Any other item required to be incorporated therein
25-31 by the governing authority.
25-32 (3) 'Municipality' means any municipal corporation
25-33 located wholly within this state.
25-34 (4) 'Supplemental services' means those services
25-35 provided for the improvement and promotion of the
25-36 district, including, but not limited to, advertising,
25-37 promotion, sanitation, security, and business
25-38 recruitment and development.
25-39 (5) 'Taxpayer' means any entity or person paying ad
25-40 valorem taxes on real or personal property, whether on
-25-
26- 1 one or more businesses or one or more parcels of
26- 2 property within a district."
26- 3 SECTION 16.
26- 4 Said title is further amended by striking Code Section
26- 5 36-43-4, relating to exercise of powers regarding city
26- 6 business improvement districts, and inserting in its place a
26- 7 new Code Section 36-43-4 to read as follows:
26- 8 "36-43-4.
26- 9 Upon the establishment of any city business improvement
26-10 district pursuant to this chapter, the governing authority
26-11 of any municipality to which this chapter is applicable
26-12 shall have authority to exercise the following powers with
26-13 respect to each such district, subject to this chapter:
26-14 (1) To adopt a district plan for the provision of
26-15 supplemental services to the district and to adopt
26-16 budgets for the implementation of such supplemental
26-17 services;
26-18 (2) To fix and levy annually a millage levy annually an
26-19 ad valorem tax upon real and personal property within
26-20 the district, to make such assessments liens upon the
26-21 properties, and to enforce such liens in the same manner
26-22 as other city taxes;
26-23 (3) To provide supplemental services or to contract with
26-24 nonprofit corporations or to contract with downtown
26-25 development authorities established pursuant to Chapter
26-26 42 of this title for all or part of the supplemental
26-27 services required to implement the plan;
26-28 (4) To mandate design and rehabilitation standards for
26-29 buildings located within the district subject to any
26-30 existing or established historic preservation
26-31 requirements or ordinances; and
26-32 (5) To levy and collect a surcharge on existing business
26-33 license and occupation taxes upon businesses and
26-34 occupations within the district and to enforce liens for
26-35 nonpayment of said surcharges in the same manner as
26-36 other city taxes."
26-37 SECTION 17.
26-38 Said title is further amended by striking Code Section
26-39 36-44-9, relating to computation of tax allocation
-26-
27- 1 districts, and inserting in its place a new Code Section
27- 2 36-44-9 to read as follows:
27- 3 "36-44-9.
27- 4 (a) When a tax allocation district is created within the
27- 5 area of operation of a municipality by the local
27- 6 legislative body of such municipality, property taxes for
27- 7 computing tax allocation increments shall be based on all
27- 8 ad valorem property taxes levied by the municipality. If
27- 9 the municipality has an independent school system, ad
27-10 valorem property taxes levied for educational purposes by
27-11 the municipality shall be included in computing the tax
27-12 allocation increments if the local legislative body of the
27-13 municipality is empowered to make the determination of the
27-14 municipal ad valorem tax millage rate levy for educational
27-15 purposes. If the board of education of the independent
27-16 school system is empowered to set the ad valorem tax
27-17 millage rate levy for educational purposes and the local
27-18 legislative body of the municipality does not have the
27-19 authority to modify such rate set levy made by the board
27-20 of education, the tax allocation increment shall not be
27-21 computed on the basis of municipal taxes for educational
27-22 purposes unless the board of education of the independent
27-23 school system consents, by resolution duly adopted by said
27-24 board of education, to the inclusion of educational ad
27-25 valorem property taxes as a basis for computing tax
27-26 allocation increments.
27-27 (b) County ad valorem property taxes may be included in
27-28 the computation of tax allocation increments of a
27-29 municipal tax allocation district if the local legislative
27-30 body of the county consents to such inclusion by
27-31 resolution duly adopted by said local legislative body.
27-32 For those municipalities which do not have an independent
27-33 school system, ad valorem property taxes levied for county
27-34 school district purposes may be included in the
27-35 computation of tax allocation increments of a municipal
27-36 tax allocation district if the county board of education
27-37 or the local legislative body of the county, whichever is
27-38 authorized to establish the ad valorem tax millage rate
27-39 levy for educational purposes, consents to such inclusion
27-40 by resolution duly adopted by said board of education or
27-41 local legislative body, respectively.
27-42 (c) When a tax allocation district is created within the
27-43 area of operation of a county by the local legislative
27-44 body of the county, property taxes for computing tax
-27-
28- 1 allocation increments shall be based on all county ad
28- 2 valorem property taxes levied for county governmental
28- 3 purposes. Ad valorem property taxes levied for county
28- 4 school district purposes may be included in the
28- 5 computation of tax allocation increments for a county tax
28- 6 allocation district if the board of education of the
28- 7 county school district or the local legislative body of
28- 8 the county, whichever is authorized to establish the ad
28- 9 valorem tax millage rate levy for educational purposes,
28-10 consents to such inclusion by resolution duly adopted by
28-11 said board of education or local legislative body,
28-12 respectively.
28-13 (d) When a tax allocation district is created within the
28-14 area of operation of a consolidated government by the
28-15 local legislative body of the consolidated government,
28-16 property taxes for computing tax allocation increments
28-17 shall be based on all consolidated government ad valorem
28-18 property taxes levied for consolidated government
28-19 purposes. Ad valorem property taxes levied for school
28-20 district purposes within the boundaries of the
28-21 consolidated government may be included in the computation
28-22 of tax allocation increments for a consolidated government
28-23 tax allocation district if the board of education of such
28-24 school district or the local legislative body of the
28-25 consolidated government, whichever is authorized to
28-26 establish the ad valorem tax millage rate levy for
28-27 educational purposes within the school district, consents
28-28 to such inclusion by resolution duly adopted by said board
28-29 of education or local legislative body, respectively.
28-30 (e) A county may pledge all or part of county general
28-31 funds derived from a municipal tax allocation district for
28-32 payment or security of payment of tax allocation bonds
28-33 issued by the municipality and for payment of other
28-34 redevelopment costs of the tax allocation district if the
28-35 local legislative body of the county consents to the use
28-36 of such general funds by resolution duly adopted by said
28-37 local legislative body."
28-38 SECTION 18.
28-39 Said title is further amended by striking Code Section
28-40 36-44-15, relating to tax millage rates in tax allocation
28-41 districts, and inserting in its place a new Code Section
28-42 36-44-15 to read as follows:
-28-
29- 1 "36-44-15.
29- 2 (a) For the purpose of fixing the tax millage rate levying
29- 3 the tax necessary to fund the annual budget of each
29- 4 political subdivision or county or independent board of
29- 5 education having the power to levy taxes or set ad valorem
29- 6 tax millage rates on property located within a tax
29- 7 allocation district, which has consented to the inclusion
29- 8 of its property taxes for the computation of tax
29- 9 allocation increments as provided in Code Section 36-44-9,
29-10 the taxable value of property within a tax allocation
29-11 district shall not exceed the tax allocation increment
29-12 base of the district until the district is terminated.
29-13 Nothing in this chapter shall be construed to freeze the
29-14 ad valorem tax millage rate levy of any political
29-15 subdivision or county or independent board of education
29-16 consenting to the inclusion of its property taxes as a
29-17 basis for computing tax allocation increments, and any
29-18 such rate levy may be increased or decreased at any time
29-19 after the creation of a tax allocation district in the
29-20 same manner and under the same authority that such rate
29-21 levy has been previously fixed by such political
29-22 subdivision or county or independent board of education.
29-23 (b) Notwithstanding the provisions of subsection (a) of
29-24 this Code section and the provisions of any other law to
29-25 the contrary, including but not limited to those
29-26 provisions relating to the joint county and municipal
29-27 sales and use tax provided for in Article 2 of Chapter 8
29-28 of Title 48, until a tax allocation district is
29-29 terminated, a political subdivision or county or
29-30 independent board of education consenting to the inclusion
29-31 of its property taxes as a basis for computing a tax
29-32 allocation increment base within a tax allocation
29-33 district, as provided in Code Section 36-44-9, may not
29-34 decrease its ad valorem tax millage rate levy on taxable
29-35 property located within that district below the millage
29-36 rate that levied on that property on the last date tax
29-37 allocation bonds were issued for redevelopment costs of
29-38 that district."
29-39 SECTION 19.
29-40 Title 46 of the Official Code of Georgia Annotated, relating
29-41 to public utilities, is amended by striking Code Section
29-42 46-3-128, relating to payments in lieu of taxes by the
29-43 Municipal Electric Authority of Georgia, and inserting in
29-44 its place a new Code Section 46-3-128 to read as follows:
-29-
30- 1 "46-3-128.
30- 2 (a) It is found, determined, and declared that the
30- 3 creation of the authority and the carrying out of its
30- 4 corporate purposes are in all respects for the benefit of
30- 5 the people of this state and that the authority is an
30- 6 institution of purely public charity performing an
30- 7 essential governmental function.
30- 8 (b)(1) The property of the authority is declared, and
30- 9 shall in all respects be considered, to be public
30-10 property. Title to the authority's property shall be
30-11 held by the authority only for the benefit of the
30-12 public; and the use of such property pursuant to this
30-13 article shall be and is declared to be for essential
30-14 public and governmental purposes, that is, for the
30-15 promotion of public general welfare in the matter of
30-16 providing an adequate, dependable, and economical
30-17 electric power supply in an effort to better the general
30-18 condition of society in this state, which promotion is
30-19 declared to be a public beneficence for the good of
30-20 humanity and for the general improvement and happiness
30-21 of society.
30-22 (2)(A) It is recognized, however, that removal from
30-23 local tax digests of the value of all property owned
30-24 by the authority might impose an unfair burden on many
30-25 taxpayers whose property is taxable. In the interest
30-26 of weighing these benefits and concerns and arriving
30-27 at an equitable policy regarding treatment of
30-28 authority property, the General Assembly finds and
30-29 declares that equity requires that the exemption
30-30 presently applicable to the authority's property
30-31 should remain in effect. However, the General
30-32 Assembly also finds and declares that in the future
30-33 the authority should rightfully make payments in lieu
30-34 of taxes so that the authority may fulfill its good
30-35 and public purposes without incidental harm to the
30-36 state's local governments.
30-37 (B) With respect to tangible property owned by the
30-38 authority and included in its project one and project
30-39 two, as those projects are constituted as of March 25,
30-40 1980, or thereafter under the authority's power
30-41 revenue bond resolution and general power revenue bond
30-42 resolution, and supplemental resolutions thereto, the
30-43 authority shall begin making payments in lieu of taxes
30-44 in such manner and amounts as provided in this Code
-30-
31- 1 section in the earlier of (i) the first year after all
31- 2 of the bonds issued by the authority to finance each
31- 3 such respective project have been fully redeemed or
31- 4 (ii) the year 2020.
31- 5 (C) With respect to tangible property acquired or
31- 6 constructed by the authority after March 25, 1980, and
31- 7 not included in its project one or project two, the
31- 8 authority shall begin making payments in lieu of
31- 9 taxes, in such manner and amounts as provided in this
31-10 Code section, in the year 1981 or such later year as
31-11 the authority first acquires or constructs such
31-12 property.
31-13 (D) In each year in which the authority is required by
31-14 this Code section to make payments in lieu of taxes,
31-15 it shall file a return within the same time and in the
31-16 same form and manner as public utilities. The taxing
31-17 authorities shall assess the tangible property of the
31-18 authority which is made subject by this Code section
31-19 to payments in lieu of taxes in accordance with the
31-20 law and procedures applicable to public utilities and
31-21 shall apply to such assessments in each year in which
31-22 any such payments are due the appropriate millage
31-23 levies rates of the state and of the political
31-24 subdivisions in which such property is located in
31-25 order to arrive at the amounts of the respective
31-26 payments in lieu of taxes. The authority shall be
31-27 notified of the amounts of the payments in lieu of
31-28 taxes due and shall pay such amounts to the state and
31-29 respective political subdivisions within the time in
31-30 which payments of taxes by public utilities are
31-31 allowed or required.
31-32 (c) Except as specifically provided in this Code section
31-33 for payments in lieu of taxes, all property of the
31-34 authority, all income, obligations, and interest on the
31-35 bonds and notes of the authority and all transfers of such
31-36 property, bonds, or notes shall be and are declared to be
31-37 exempt from taxation by the state or any of its political
31-38 subdivisions."
31-39 SECTION 20.
31-40 Said title is further amended by striking Code Section
31-41 46-4-98, relating to payments in lieu of taxes by the
31-42 Municipal Gas Authority of Georgia, and inserting in its
31-43 place a new Code Section 46-4-98 to read as follows:
-31-
32- 1 "46-4-98.
32- 2 (a) It is found, determined, and declared that the
32- 3 creation of the authority and the carrying out of its
32- 4 corporate purposes are in all respects for the benefit of
32- 5 the people of this state and that the authority is an
32- 6 institution of purely public charity performing an
32- 7 essential governmental function.
32- 8 (b)(1) The property of the authority is declared, and
32- 9 shall in all respects be considered, to be public
32-10 property. Title to the authority's property shall be
32-11 held by the authority only for the benefit of the
32-12 public; and the use of such property pursuant to this
32-13 article shall be and is declared to be for essential
32-14 public and governmental purposes, that is, for the
32-15 promotion of public general welfare in the matter of
32-16 providing an adequate, dependable, and economical gas
32-17 supply in an effort to better the general condition of
32-18 society in this state, which promotion is declared to be
32-19 a public beneficence for the good of humanity and for
32-20 the general improvement and happiness of society.
32-21 (2)(A) It is recognized, however, that removal from
32-22 local tax digests of the value of all property owned
32-23 by the authority might impose an unfair burden on many
32-24 taxpayers whose property is taxable. In the interest
32-25 of weighing these benefits and concerns and arriving
32-26 at an equitable policy regarding treatment of
32-27 authority property, the General Assembly finds and
32-28 declares that equity requires that the authority
32-29 should rightfully make payments in lieu of taxes so
32-30 that the authority may fulfill its good and public
32-31 purposes without incidental harm to the state's local
32-32 governments.
32-33 (B) The authority shall make payments in lieu of taxes
32-34 on its tangible property as provided in this Code
32-35 section. It shall file a return within the same time
32-36 and in the same form and manner as public utilities.
32-37 The taxing authorities shall assess the tangible
32-38 property of the authority which is made subject by
32-39 this Code section to payments in lieu of taxes in
32-40 accordance with the law and procedures applicable to
32-41 public utilities and shall apply to such assessments
32-42 in each year in which any such payments are due the
32-43 appropriate millage levies rates of the state and of
32-44 the political subdivisions in which such property is
-32-
33- 1 located in order to arrive at the amounts of the
33- 2 respective payments in lieu of taxes. The authority
33- 3 shall be notified of the amounts of the payments in
33- 4 lieu of taxes due and shall pay such amounts to the
33- 5 state and its respective political subdivisions within
33- 6 the time in which payments of taxes by public
33- 7 utilities are allowed or required.
33- 8 (c) Except as specifically provided for in this Code
33- 9 section for payments in lieu of taxes, all property of the
33-10 authority, all income, obligations, and interest on the
33-11 bonds and notes of the authority, and all transfers of
33-12 such property, bonds, or notes shall be and are declared
33-13 to be exempt from taxation by the state or any of its
33-14 political subdivisions."
33-15 SECTION 21.
33-16 This Act shall become effective on January 1, 2000.
33-17 SECTION 22.
33-18 All laws and parts of laws in conflict with this Act are
33-19 repealed.
-33-
Clerk of the House
Robert E. Rivers, Jr., Clerk
Last Updated on 03/08/99
