| 1 | 1 | | 24 LC 44 2651 |
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| 2 | 2 | | House Bill 1147 |
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| 3 | 3 | | By: Representatives Momtahan of the 17 |
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| 4 | 4 | | th |
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| 5 | 5 | | , Kelley of the 16 |
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| 6 | 6 | | th |
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| 7 | 7 | | , Smith of the 18 |
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| 8 | 8 | | th |
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| 9 | 9 | | , New of the |
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| 10 | 10 | | 64 |
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| 11 | 11 | | th |
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| 12 | 12 | | , and Gullett of the 19 |
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| 13 | 13 | | th |
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| 14 | 14 | | |
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| 15 | 15 | | A BILL TO BE ENTITLED |
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| 16 | 16 | | AN ACT |
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| 17 | 17 | | To provide for a new homestead exemption from Paulding County ad valorem taxes for |
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| 18 | 18 | | 1 |
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| 19 | 19 | | county purposes in an amount equal to the amount by which the current year assessed value2 |
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| 20 | 20 | | of a homestead exceeds the adjusted base year assessed value of such homestead; to provide3 |
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| 21 | 21 | | for definitions; to specify the terms and conditions of the exemption and the procedures4 |
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| 22 | 22 | | relating thereto; to provide for applicability; to provide for compliance with constitutional5 |
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| 23 | 23 | | requirements; to provide for a referendum, effective dates, automatic repeal, mandatory6 |
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| 24 | 24 | | execution of election, and judicial remedies regarding failure to comply; to repeal conflicting7 |
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| 25 | 25 | | laws; and for other purposes.8 |
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| 26 | 26 | | BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9 |
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| 27 | 27 | | SECTION 1.10 |
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| 28 | 28 | | (a) As used in this Act, the term:11 |
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| 29 | 29 | | (1) "Ad valorem taxes for county purposes" means all ad valorem taxes for county12 |
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| 30 | 30 | | purposes levied by, for, or on behalf of Paulding County, except for any ad valorem taxes13 |
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| 31 | 31 | | to pay interest on and to retire county bonded indebtedness.14 |
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| 32 | 32 | | (2) "Base year" means:15 |
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| 33 | 33 | | H. B. 1147 |
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| 34 | 34 | | - 1 - 24 LC 44 2651 |
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| 35 | 35 | | (A) Between the 2020 and 2021 taxable years, the lowest assessed value of the |
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| 36 | 36 | | 16 |
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| 37 | 37 | | homestead, including any final determination of value on appeal pursuant to Code17 |
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| 38 | 38 | | Section 48-5-311 of the O.C.G.A., as amended, with respect to an exemption pursuant18 |
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| 39 | 39 | | to this Act which is first granted to a person on such person's homestead in the 202519 |
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| 40 | 40 | | taxable year or who thereafter reapplies for and is granted such exemption in the 202620 |
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| 41 | 41 | | taxable year, or thereafter, solely because of a change in ownership to a joint tenancy21 |
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| 42 | 42 | | with right of survival; or22 |
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| 43 | 43 | | (B) In all other cases, the taxable year immediately preceding the taxable year in which23 |
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| 44 | 44 | | the exemption under this Act is first granted to the most recent owner of such24 |
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| 45 | 45 | | homestead;25 |
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| 46 | 46 | | provided, however, that the tax commissioner shall adjust the base year assessed value26 |
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| 47 | 47 | | annually by no greater than 50 percent of the annual inflationary index rate determined27 |
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| 48 | 48 | | by the tax commissioner; provided, further, that, in any taxable year in which the assessed28 |
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| 49 | 49 | | value of the homestead is less than the base year assessed value for the prior year, such29 |
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| 50 | 50 | | year's lesser assessed value shall become the base year assessed value for the then-current30 |
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| 51 | 51 | | year. The tax commissioner shall establish a method for determining annual inflationary31 |
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| 52 | 52 | | index rates which reflect the effects of inflation and deflation on the cost of living for32 |
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| 53 | 53 | | residents of Paulding County for a given calendar year. Such method may utilize the33 |
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| 54 | 54 | | Consumer Price Index, as reported by the Bureau of Labor Statistics of the United States34 |
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| 55 | 55 | | Department of Labor or any other similar index established by the federal government,35 |
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| 56 | 56 | | if the tax commissioner determines that such federal index fairly reflects the effects of36 |
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| 57 | 57 | | inflation and deflation on the cost of living for residents of Paulding County. This37 |
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| 58 | 58 | | exemption shall apply to taxes assessed on improvements to the homestead or additional38 |
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| 59 | 59 | | land that is added to the homestead after January 1 of the base year, provided that the39 |
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| 60 | 60 | | base year for assessing the value of such improvements or additions shall be the taxable40 |
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| 61 | 61 | | year such improvements or additions were made. If any real property is removed from41 |
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| 62 | 62 | | the homestead, the base year assessed value, including any final determination of value42 |
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| 63 | 63 | | H. B. 1147 |
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| 64 | 64 | | - 2 - 24 LC 44 2651 |
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| 65 | 65 | | on appeal pursuant to Code Section 48-5-311 of the O.C.G.A., as amended, shall be |
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| 66 | 66 | | 43 |
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| 67 | 67 | | adjusted to reflect such removal and the exemption shall be recalculated accordingly. 44 |
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| 68 | 68 | | The value of that property in excess of such exempted amount shall remain subject to45 |
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| 69 | 69 | | taxation.46 |
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| 70 | 70 | | (3) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of47 |
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| 71 | 71 | | the O.C.G.A., as amended, with the additional qualification that it shall include only the48 |
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| 72 | 72 | | primary residence and not more than five contiguous acres of land immediately49 |
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| 73 | 73 | | surrounding such residence.50 |
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| 74 | 74 | | (b) Each resident of Paulding County is granted an exemption on that person's homestead51 |
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| 75 | 75 | | from Paulding County ad valorem taxes for county purposes in an amount equal to the52 |
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| 76 | 76 | | amount by which the current year assessed value of that homestead exceeds the adjusted base53 |
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| 77 | 77 | | year assessed value, including any final determination of value on appeal pursuant to Code54 |
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| 78 | 78 | | Section 48-5-311 of the O.C.G.A., as amended, of the homestead. This exemption shall not55 |
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| 79 | 79 | | apply to taxes assessed on improvements to the homestead or additional land that is added56 |
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| 80 | 80 | | to the homestead after January 1 of the base year. If any real property is removed from the57 |
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| 81 | 81 | | homestead, the base year assessed value, including any final determination of value on58 |
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| 82 | 82 | | appeal pursuant to Code Section 48-5-311 of the O.C.G.A., as amended, shall be adjusted to59 |
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| 83 | 83 | | reflect such removal and the exemption shall be recalculated accordingly. The value of that60 |
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| 84 | 84 | | property in excess of such exempted amount shall remain subject to taxation.61 |
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| 85 | 85 | | (c) The unremarried surviving spouse of the person who has been granted the exemption62 |
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| 86 | 86 | | provided for in subsection (b) of this section shall continue to receive the exemption provided63 |
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| 87 | 87 | | under subsection (b) of this section, so long as such unremarried surviving spouse continues64 |
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| 88 | 88 | | to occupy the residence as a homestead.65 |
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| 89 | 89 | | (d) A person shall not receive the homestead exemption granted by subsection (b) of this66 |
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| 90 | 90 | | section unless the person or person's agent files an application with the tax commissioner of67 |
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| 91 | 91 | | Paulding County, giving such information relative to receiving such exemption as will enable68 |
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| 92 | 92 | | the tax commissioner to make a determination regarding the initial and continuing eligibility69 |
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| 93 | 93 | | H. B. 1147 |
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| 94 | 94 | | - 3 - 24 LC 44 2651 |
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| 95 | 95 | | of such person for such exemption. The tax commissioner of Paulding County shall provide |
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| 96 | 96 | | 70 |
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| 97 | 97 | | application forms for this purpose.71 |
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| 98 | 98 | | (e) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of72 |
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| 99 | 99 | | the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year73 |
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| 100 | 100 | | so long as the owner occupies the residence as a homestead. After a person has filed the74 |
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| 101 | 101 | | proper application as provided in subsection (d) of this section, it shall not be necessary to75 |
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| 102 | 102 | | make application thereafter for any year and the exemption shall continue to be allowed to76 |
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| 103 | 103 | | such person. It shall be the duty of any person granted the homestead exemption under77 |
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| 104 | 104 | | subsection (b) of this section to notify the tax commissioner of Paulding County in the event78 |
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| 105 | 105 | | that such person for any reason becomes ineligible for that exemption.79 |
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| 106 | 106 | | (f) The exemption granted by subsection (b) of this section shall not apply to or affect state80 |
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| 107 | 107 | | ad valorem taxes, county or independent school district ad valorem taxes for educational81 |
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| 108 | 108 | | purposes, or municipal ad valorem taxes for municipal purposes. The homestead exemption82 |
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| 109 | 109 | | granted by subsection (b) of this section shall be in addition to and not in lieu of any other83 |
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| 110 | 110 | | homestead exemption applicable to Paulding County ad valorem taxes for county purposes.84 |
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| 111 | 111 | | (g) The exemption granted by subsection (b) of this section shall apply to all taxable years85 |
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| 112 | 112 | | beginning on or after January 1, 2025.86 |
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| 113 | 113 | | SECTION 2.87 |
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| 114 | 114 | | In accordance with the requirements of Article VII, Section II of the Constitution of the State88 |
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| 115 | 115 | | of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority89 |
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| 116 | 116 | | vote in both the Senate and the House of Representatives.90 |
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| 117 | 117 | | SECTION 3.91 |
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| 118 | 118 | | The election superintendent of Paulding County shall call and conduct an election as92 |
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| 119 | 119 | | provided in this section for the purpose of submitting this Act to the electors of Paulding93 |
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| 120 | 120 | | County for approval or rejection. The election superintendent shall conduct such election on94 |
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| 121 | 121 | | H. B. 1147 |
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| 122 | 122 | | - 4 - 24 LC 44 2651 |
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| 123 | 123 | | the Tuesday after the first Monday in November, 2024, and shall issue the call and conduct |
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| 124 | 124 | | 95 |
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| 125 | 125 | | such election as provided by general law. The election superintendent shall cause the date96 |
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| 126 | 126 | | and purpose of the election to be published once a week for two weeks immediately97 |
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| 127 | 127 | | preceding the date thereof in the official organ of Paulding County. The ballot shall have98 |
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| 128 | 128 | | written or printed thereon the words:99 |
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| 129 | 129 | | "( ) YES100 |
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| 130 | 130 | | ( ) NO101 |
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| 131 | 131 | | 102 |
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| 132 | 132 | | 103 |
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| 133 | 133 | | 104 |
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| 134 | 134 | | 105 |
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| 137 | 137 | | 108 |
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| 138 | 138 | | 109 |
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| 139 | 139 | | 110 |
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| 140 | 140 | | Shall the Act be approved which provides a homestead exemption from |
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| 141 | 141 | | Paulding County ad valorem taxes for county purposes in an amount equal |
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| 142 | 142 | | to the amount by which the current year assessed value, including any final |
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| 143 | 143 | | determination of value on appeal pursuant to Code Section 48-5-311 of the |
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| 144 | 144 | | O.C.G.A., as amended, of a homestead exceeds its adjusted base year |
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| 145 | 145 | | assessed value, with the initial base year being the lowest assessed value |
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| 146 | 146 | | between the 2020 and 2021 taxable years, provided that the base year |
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| 147 | 147 | | assessed value, including any final determination of value on appeal |
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| 148 | 148 | | pursuant to Code Section 48-5-311 of the O.C.G.A., as amended, of such |
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| 149 | 149 | | homestead shall be adjusted annually by no greater than 50 percent of the |
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| 150 | 150 | | annual inflationary index rate determined by the tax commissioner?" |
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| 151 | 151 | | All persons desiring to vote for approval of the Act shall vote "Yes," and those persons |
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| 152 | 152 | | 111 |
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| 153 | 153 | | desiring to vote for rejection of the Act shall vote "No." If more than one-half of the votes112 |
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| 154 | 154 | | cast on such question are for approval of the Act, Section 1 of this Act shall become of full113 |
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| 155 | 155 | | force and effect on January 1, 2025. If the Act is not so approved or if the election is not114 |
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| 156 | 156 | | conducted as provided in this section, Section 1 of this Act shall not become effective, and115 |
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| 157 | 157 | | this Act shall be automatically repealed on the first day of January immediately following116 |
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| 158 | 158 | | that election date. The expense of such election shall be borne by Paulding County. It shall117 |
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| 159 | 159 | | be the election superintendent's duty to certify the result thereof to the Secretary of State. 118 |
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| 160 | 160 | | The provisions of this section shall be mandatory upon the election superintendent and are119 |
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| 161 | 161 | | not intended as directory. If the election superintendent fails or refuses to comply with this120 |
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| 162 | 162 | | section, any elector of Paulding County may apply for a writ of mandamus to compel the121 |
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| 163 | 163 | | H. B. 1147 |
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| 164 | 164 | | - 5 - 24 LC 44 2651 |
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| 165 | 165 | | election superintendent to perform his or her duties under this section. If the court finds that |
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| 166 | 166 | | 122 |
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| 167 | 167 | | the election superintendent has not complied with this section, the court shall fashion123 |
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| 168 | 168 | | appropriate relief requiring the election superintendent to call and conduct such election on124 |
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| 169 | 169 | | the date required by this section or on the next date authorized for special elections provided125 |
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| 170 | 170 | | for in Code Section 21-2-540 of the O.C.G.A.126 |
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| 171 | 171 | | SECTION 4.127 |
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| 172 | 172 | | Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon128 |
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| 173 | 173 | | its approval by the Governor or upon its becoming law without such approval.129 |
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| 174 | 174 | | SECTION 5.130 |
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| 175 | 175 | | All laws and parts of laws in conflict with this Act are repealed.131 |
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| 176 | 176 | | H. B. 1147 |
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| 177 | 177 | | - 6 - |
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