24 LC 55 0232S
The Senate Committee on Banking and Financial Institutions offered the following
substitute to SR 82:
A RESOLUTION
Proposing an amendment to the Constitution so as to authorize the tax commissioner, subject1
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 in 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 by adding a new paragraph to read as9
follows:10
"Paragraph X. Waiver of local ad valorem taxes. For the purpose of placing non-revenue11
generating and tax delinquent property back in effective utilization status:12
(1)(A) Upon written approval of the county governing authority, the tax13
commissioner of any county may waive 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, in the event16
such property failed to sell for the minimum bid price at a minimum of two auctions17
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properly conducted in the manner as provided by general law for sales of property by18
public officials as a result of delinquent taxes without any regard for this Paragraph. 19
In such cases, and when otherwise authorized pursuant to this subparagraph, the tax20
commissioner shall conduct a sale of such property in the same manner as provided for21
sales of property by public officials as a result of delinquent taxes, but at a reduced22
minimum bid tax sale as provided for in this subparagraph. Any waiver under this23
subparagraph shall not be greater than the amount of delinquent ad valorem property24
taxes, penalty, and interest due to the county and the county school district which25
exceeds the sales price of such property generated by a reduced minimum bid tax sale26
as provided for in this subparagraph.27
(B) Each waiver of county and county school district taxes, penalty, and interest28
under this subparagraph shall require a resolution adopted by such county governing29
authority for a specific parcel or parcels of real property or for personal property.30
(2)(A) Upon written approval of the city governing authority, the tax commissioner31
of any county may waive the collection of delinquent ad valorem property taxes,32
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 of34
this Paragraph, in the event such property failed to sell for the minimum bid price at a35
minimum of two auctions properly conducted in the manner as provided by general law36
for sales of property by public officials as a result of delinquent taxes without any37
regard for this Paragraph. In such cases, and when otherwise authorized pursuant to38
this subparagraph, the tax commissioner shall conduct a sale of such property in the39
same manner as provided for sales of property by public officials as a result of40
delinquent taxes, but at a reduced minimum bid tax sale as provided for in this41
subparagraph. Any waiver under this subparagraph shall not be greater than the amount42
of delinquent ad valorem property taxes, penalty, and interest due to the city.43
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(B) Each waiver of city and, if applicable, independent school district taxes, penalty,44
and interest under this subparagraph shall require a resolution adopted by such city45
governing authority for a specific parcel or parcels of real property or for personal46
property.47
(3)(A) With regard to the sale of real or personal property under this Paragraph, if48
waiver of delinquent ad valorem property taxes, penalty, and interest is approved under49
both subparagraphs (1) and (2) of this Paragraph, the tax commissioner shall combine50
the waiver amounts, but if waiver of delinquent ad valorem property taxes, penalty, and51
interest is not approved under both subparagraphs (1) and (2) of this Paragraph, the tax52
commissioner shall waive only the amount provided under either subparagraph (1)53
or (2) of this Paragraph as applicable.54
(B) The owner of record and any person having record title or interest in or lien upon55
any property to be sold under this Paragraph shall only be authorized to bid on such56
property in an amount not less than the full amount of all delinquent ad valorem57
property taxes, penalty, interest, and costs due on such property without regard to any58
waiver amount under this Paragraph.59
(C) The owner of record and any person having record title or interest in or lien upon60
any property sold under this Paragraph shall be authorized to exercise any general law61
right of redemption; provided, however, that:62
(i) Such owner shall be required to pay to the purchaser under this Paragraph all63
amounts specified under such general law, including taxes, assessments, and64
premiums; and65
(ii) The exact amount of any taxes waived under this Paragraph on such property66
shall automatically attach as a tax lien upon such property and be subject to the same67
provisions of law as for other properties upon which taxes are delinquent."68
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SECTION 2.69
The above proposed amendment to the Constitution shall be published and submitted as70
provided in Article X, Section I, Paragraph II of the Constitution. The ballot submitting the71
above proposed amendment shall have written or printed thereon the following:72
"( ) YES73
( ) NO74
75
76
77
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."78
All persons desiring to vote against ratifying the proposed amendment shall vote "No." If79
such amendment shall be ratified as provided in said Paragraph of the Constitution, it shall80
become a part of the Constitution of this state.81
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