23 LC 43 2592
S. R. 82
- 1 -
Senate Resolution 82
By: Senators Summers of the 13th, Still of the 48th, Moore of the 53rd, Watson of the 1st,
Hufstetler of the 52nd and others
A RESOLUTION
Proposing an amendment to the Constitution so as to authorize the tax commissioner, subject
1
to local governing authority approval, to waive certain delinquent ad valorem property taxes,2
penalty, and interest for the purpose of placing non-revenue generating and tax delinquent3
property back to effective utilization status; to provide for procedures and conditions; to4
provide for related matters; to provide for the submission of this amendment for ratification5
or rejection; and for other purposes.6
BE IT RESOLVED BY THE GENERAL ASSEMBLY OF GEORGIA:7
SECTION 1.8
Article IX, Section II of the Constitution is amended adding a new paragraph to read as9
follows:10
"Paragraph X. Waiver of local ad valorem taxes. For the purpose of placing non-revenue
11
generating and tax delinquent property back in effective utilization status:12
(1) Upon written approval of the county governing authority, the tax commissioner of13
any county may waive, in whole or in part, the collection of delinquent ad valorem14
property taxes, penalty, and interest, due to the county and county school district on any15
real or personal property, subject to the requirements of this subparagraph, when such16
property fails to sell for the minimum bid price at a minimum of two auctions in the17 23 LC 43 2592
S. R. 82
- 2 -
manner provided for in Chapter 4 of Title 48. In such cases, and when otherwise18
authorized pursuant to this subparagraph, the tax commissioner shall advertise such19
property in the same manner as provided for tax sales, provided, however, that in addition20
to such other notice as may be required by law, the tax commissioner shall provide notice21
that the minimum bid price for such property shall be reduced to the amount reasonably22
necessary to recover the tax commissioner's costs. Any waiver under this23
subparagraph shall only include the amount of delinquent ad valorem property tax,24
penalty, and interest due to the county and the county school district which exceeds the25
sales price of such property generated by a reduced minimum bid tax sale as provided for26
in this subparagraph. Each waiver of county and county school district taxes, penalty,27
and interest under this subparagraph shall require a resolution adopted by such county28
governing authority for a specific parcel or parcels of real property or for personal29
property.30
(2) Upon written approval of the city governing authority, the tax commissioner of any31
county may waive, in whole or in part, the collection of delinquent ad valorem property32
taxes, penalty, and interest, due to a city located in such county, and independent school33
district, if applicable, on any real or personal property, subject to the requirements of this34
Paragraph, when such property fails to sell for the minimum bid price at a minimum of35
two auctions in the manner provided for in Chapter 4 of Title 48. In such cases, and36
when otherwise authorized pursuant to this subparagraph, the tax commissioner shall37
advertise such property in the same manner as provided for tax sales; provided, however,38
that in addition to such other notice as may be required by law, the tax commissioner39
shall provide notice that the minimum bid price for such property shall be reduced to the40
amount reasonably necessary to recover the tax commissioner's costs. Any waiver under41
this subparagraph shall only include the amount of delinquent ad valorem property tax,42
penalty, and interest due to the city. Each waiver of city and, if applicable, independent43
school district taxes, penalty, and interest under this subparagraph shall require a44 23 LC 43 2592
S. R. 82
- 3 -
resolution adopted by such city governing authority for a specific parcel or parcels of real45
property or for personal property.46
(3) With regard to the sale of real or personal property under this Paragraph, if waiver47
of delinquent ad valorem property taxes, penalty, and interest is approved under both48
subparagraphs (1) and (2), the tax commissioner shall combine the waiver amounts, but49
if waiver of delinquent ad valorem property taxes, penalty, and interest is not approved50
under both subparagraphs (1) and (2), the tax commissioner shall waive only the amount51
provided under either subparagraph (1) or (2) as applicable."52
SECTION 2.53
The above proposed amendment to the Constitution shall be published and submitted as54
provided in Article X, Section I, Paragraph II of the Constitution. The ballot submitting the55
above proposed amendment shall have written or printed thereon the following:56
"( ) YES57
58
( ) NO59
60
61
Shall the Constitution of Georgia be amended so as to authorize the tax
commissioner, subject to local governing authority approval, to waive
certain delinquent ad valorem property taxes, penalty, and interest for the
purpose of placing non-revenue generating and tax delinquent property back
in effective utilization status?"
All persons desiring to vote in favor of ratifying the proposed amendment shall vote "Yes."
62
All persons desiring to vote against ratifying the proposed amendment shall vote "No." If63
such amendment shall be ratified as provided in said Paragraph of the Constitution, it shall64
become a part of the Constitution of this state.65