| 3 | 3 | | By: Representatives Hawkins of the 27 |
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| 4 | 4 | | th |
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| 5 | 5 | | , Dunahoo of the 31 |
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| 6 | 6 | | st |
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| 7 | 7 | | , Dubnik of the 29 |
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| 8 | 8 | | th |
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| 9 | 9 | | , McCollum |
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| 10 | 10 | | of the 30 |
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| 11 | 11 | | th |
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| 12 | 12 | | , Clark of the 100 |
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| 13 | 13 | | th |
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| 14 | 14 | | , and others |
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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 Hall County School District ad valorem |
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| 18 | 18 | | 1 |
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| 19 | 19 | | taxes for educational purposes in an amount equal to the amount by which the current year2 |
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| 20 | 20 | | assessed value of a homestead exceeds the adjusted base year assessed value of such3 |
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| 21 | 21 | | homestead; to provide for definitions; to specify the terms and conditions of the exemption4 |
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| 22 | 22 | | and the procedures relating thereto; to provide for applicability; to provide for compliance5 |
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| 23 | 23 | | with constitutional requirements; to provide for a referendum, effective dates, and automatic6 |
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| 24 | 24 | | repeal; to provide for mandatory execution of election and judicial remedies regarding failure7 |
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| 25 | 25 | | to comply; to repeal conflicting 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 educational purposes" means all ad valorem taxes for12 |
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| 30 | 30 | | educational purposes levied by, for, or on behalf of Hall County School District, except13 |
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| 31 | 31 | | for any ad valorem taxes levied to pay interest on and to retire bonded indebtedness.14 |
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| 32 | 32 | | (2) "Adjusted base year assessed value" means the sum of:15 |
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| 33 | 33 | | (A) The previous adjusted base year assessed value;16 |
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| 34 | 34 | | H. B. 1270 |
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| 36 | 36 | | (B) An amount equal to the difference between the current year assessed value of the |
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| 37 | 37 | | 17 |
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| 38 | 38 | | homestead and the base year assessed value of the homestead, provided that such18 |
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| 39 | 39 | | amount shall not exceed 3 percent of the previous adjusted base year assessed value of19 |
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| 40 | 40 | | the homestead; and20 |
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| 41 | 41 | | (C) The value of any substantial property change, provided that no such value added21 |
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| 42 | 42 | | improvements to the homestead shall be duplicated as to the same addition or22 |
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| 43 | 43 | | improvement.23 |
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| 44 | 44 | | (3) "Base year assessed value" means:24 |
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| 45 | 45 | | (A) With respect to an exemption under this section which is first granted to a person25 |
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| 46 | 46 | | on such person's homestead for the 2025 taxable year, the assessed value for taxable26 |
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| 47 | 47 | | year 2023, including any final determination of value on appeal pursuant to Code27 |
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| 48 | 48 | | Section 48-5-311, of the homestead; or28 |
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| 49 | 49 | | (B) In all other cases, the assessed value, including any final determination of value on29 |
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| 50 | 50 | | appeal pursuant to Code Section 48-5-311, of the homestead from the taxable year30 |
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| 51 | 51 | | immediately preceding the taxable year in which the exemption under this section is31 |
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| 52 | 52 | | first granted to the applicant.32 |
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| 53 | 53 | | (4) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of33 |
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| 54 | 54 | | the O.C.G.A., as amended.34 |
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| 55 | 55 | | (5) "Previous adjusted base year assessed value" means:35 |
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| 56 | 56 | | (A) With respect to the year for which the exemption under this section is first granted36 |
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| 57 | 57 | | to a person on such person's homestead, the base year assessed value; or37 |
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| 58 | 58 | | (B) In all other cases, the adjusted base year assessed value of the homestead as38 |
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| 59 | 59 | | calculated in the taxable year immediately preceding the current year, including any39 |
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| 60 | 60 | | final determination of value on appeal pursuant to Code Section 48-5-311.40 |
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| 61 | 61 | | (6) "Substantial property change" means any increase or decrease in the assessed value41 |
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| 62 | 62 | | of a homestead derived from additions or improvements to, or the removal of real42 |
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| 63 | 63 | | property from, the homestead which occurred after the year in which the base year43 |
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| 64 | 64 | | H. B. 1270 |
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| 66 | 66 | | assessed value is determined for the homestead. The assessed value of the substantial |
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| 67 | 67 | | 44 |
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| 68 | 68 | | property changes shall be established following any final determination of value on45 |
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| 69 | 69 | | appeal pursuant to Code Section 48-5-311.46 |
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| 70 | 70 | | (b)(1) Each resident of Hall County School District is granted an exemption on that47 |
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| 71 | 71 | | person's homestead from Hall County School District ad valorem taxes for educational48 |
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| 72 | 72 | | purposes in an amount equal to the amount by which the current year assessed value of49 |
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| 73 | 73 | | that homestead, including any final determination of value on appeal pursuant to Code50 |
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| 74 | 74 | | Section 48-5-311 of the O.C.G.A., exceeds its previous adjusted base year assessed value.51 |
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| 75 | 75 | | (2) Except as provided for in subsection (c) of this section, no exemption provided for52 |
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| 76 | 76 | | in this subsection shall transfer to any subsequent owner of the property, and the assessed53 |
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| 77 | 77 | | value of the property shall be as provided by law. 54 |
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| 78 | 78 | | (c) The surviving spouse of the person who has been granted the exemption provided for55 |
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| 79 | 79 | | in subsection (b) of this section shall continue to receive the exemption provided under56 |
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| 80 | 80 | | subsection (b) of this section, so long as such surviving spouse continues to occupy the57 |
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| 81 | 81 | | residence as a homestead.58 |
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| 82 | 82 | | (d) A person shall not receive the homestead exemption granted by subsection (b) of this59 |
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| 83 | 83 | | section unless such person or person's agent files an application with the tax commissioner60 |
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| 84 | 84 | | of Hall County giving such information relative to receiving such exemption as will enable61 |
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| 85 | 85 | | such tax receiver or tax commissioner to make a determination regarding the initial and62 |
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| 86 | 86 | | continuing eligibility of such person for such exemption or such person has already filed63 |
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| 87 | 87 | | for and is receiving a homestead exemption and such existing application provides64 |
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| 88 | 88 | | sufficient information to make such determination of eligibility. Such tax receiver or tax65 |
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| 89 | 89 | | commissioner shall provide application forms for this purpose.66 |
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| 90 | 90 | | (e) The exemption shall be claimed and returned as provided in Code Section 48-5-50.167 |
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| 91 | 91 | | of the O.C.G.A., as amended. The exemption shall be automatically renewed from year68 |
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| 92 | 92 | | to year so long as the owner occupies the residence as a homestead. After a person has69 |
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| 93 | 93 | | filed the proper application as provided in subsection (d) of this section, it shall not be70 |
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| 94 | 94 | | H. B. 1270 |
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| 96 | 96 | | necessary to make application thereafter for any year and the exemption shall continue to |
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| 97 | 97 | | 71 |
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| 98 | 98 | | be allowed to such person. It shall be the duty of any person granted the homestead72 |
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| 99 | 99 | | exemption under subsection (b) of this section to notify the tax commissioner of Hall73 |
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| 100 | 100 | | County in the event that such person for any reason becomes ineligible for that exemption.74 |
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| 101 | 101 | | (f)(1) The exemption granted by subsection (b) of this section shall not apply to or affect75 |
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| 102 | 102 | | state or county ad valorem taxes, independent school district ad valorem taxes for76 |
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| 103 | 103 | | educational purposes, or municipal ad valorem taxes for municipal purposes.77 |
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| 104 | 104 | | (2) Except as otherwise provided in paragraph (3) of this subsection, the homestead78 |
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| 105 | 105 | | exemption granted by subsection (b) of this section shall be in addition to and not in lieu79 |
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| 106 | 106 | | of any other homestead exemption applicable to ad valorem taxes.80 |
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| 107 | 107 | | (3) The homestead exemption granted by subsection (b) of this section shall be in lieu81 |
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| 108 | 108 | | of and not in addition to any other base year value or adjusted base year value homestead82 |
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| 109 | 109 | | exemption provided by local Act which is applicable to Hall County School District ad83 |
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| 110 | 110 | | valorem taxes for educational purposes. 84 |
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| 111 | 111 | | (g) The exemption granted by this Act shall be applicable to all taxable years beginning85 |
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| 112 | 112 | | 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 | | (a) The election superintendent of Hall 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 Hall 93 |
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| 120 | 120 | | County for approval or rejection. The election superintendent shall conduct such election94 |
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| 121 | 121 | | on the Tuesday after the first Monday in November, 2024, and shall issue the call and95 |
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| 122 | 122 | | H. B. 1270 |
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| 124 | 124 | | conduct such election as provided by general law. The election superintendent shall cause |
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| 125 | 125 | | 96 |
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| 126 | 126 | | the date and purpose of the election to be published once a week for two weeks97 |
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| 127 | 127 | | immediately preceding the date thereof in the official organ of Hall County. The ballot98 |
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| 128 | 128 | | shall have written or printed thereon the words:99 |
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| 129 | 129 | | "( ) YES100 |
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| 130 | 130 | | 101 |
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| 131 | 131 | | ( ) NO102 |
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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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| 135 | 135 | | Shall the Act be approved which provides a homestead exemption from Hall |
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| 136 | 136 | | County School District ad valorem taxes for educational purposes in an |
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| 137 | 137 | | amount equal to the amount by which the current year assessed value of a |
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| 138 | 138 | | homestead exceeds its base year assessed value, provided that the base year |
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| 139 | 139 | | assessed value of such homestead shall be subject to annual increases of up |
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| 140 | 140 | | to 3 percent?" |
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| 141 | 141 | | All persons desiring to vote for approval of the Act shall vote "Yes," and those persons |
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| 142 | 142 | | 106 |
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| 143 | 143 | | desiring to vote for rejection of the Act shall vote "No." 107 |
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| 144 | 144 | | (b) If more than one-half of the votes cast on such question are for approval of the Act,108 |
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| 145 | 145 | | Section 1 of this Act shall become of full force and effect on January 1, 2025. If the Act109 |
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| 146 | 146 | | is not so approved or if the election is not conducted as provided in this section, Section 1110 |
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| 147 | 147 | | of this Act shall not become effective and this Act shall be automatically repealed on the111 |
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| 148 | 148 | | first day of July immediately following that election date. 112 |
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| 149 | 149 | | (c) The expense of such election shall be borne by the Hall County School District. It shall113 |
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| 150 | 150 | | be the election superintendent's duty to certify the result thereof to the Secretary of State.114 |
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| 151 | 151 | | (d) The provisions of this section shall be mandatory upon the election superintendent and115 |
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| 152 | 152 | | are not intended as directory. If the election superintendent fails or refuses to comply with116 |
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| 153 | 153 | | this section, any elector of Hall County School District may apply for a writ of mandamus117 |
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| 154 | 154 | | to compel the election superintendent to perform his or her duties under this section. If the118 |
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| 155 | 155 | | court finds that the election superintendent has not complied with this section, the court119 |
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| 156 | 156 | | shall fashion appropriate relief requiring the election superintendent to call and conduct120 |
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| 157 | 157 | | such election on the date required by this section or on the next date authorized for special121 |
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| 158 | 158 | | elections provided for in Code Section 21-2-540 of the O.C.G.A.122 |
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| 159 | 159 | | H. B. 1270 |
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