| 3 | 3 | | By: Representative Cannon of the 172 |
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| 4 | 4 | | nd |
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| 5 | 5 | | |
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| 6 | 6 | | A BILL TO BE ENTITLED |
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| 7 | 7 | | AN ACT |
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| 8 | 8 | | To provide a homestead exemption from Colquitt County ad valorem taxes for county |
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| 9 | 9 | | 1 |
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| 10 | 10 | | purposes in the amount of $10,000.00 of the assessed value of the homestead for residents2 |
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| 11 | 11 | | of that county; to provide for definitions; to specify the terms and conditions of the3 |
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| 12 | 12 | | exemption and the procedures relating thereto; to provide for applicability; to provide for4 |
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| 13 | 13 | | compliance with constitutional requirements; to provide for a referendum, effective dates,5 |
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| 14 | 14 | | automatic repeal, mandatory execution of election, and judicial remedies regarding failure6 |
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| 15 | 15 | | to comply; to provide for related matters; to repeal conflicting laws; and for other purposes.7 |
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| 16 | 16 | | BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:8 |
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| 17 | 17 | | SECTION 1.9 |
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| 18 | 18 | | (a) As used in this Act, the term:10 |
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| 19 | 19 | | (1) "Ad valorem taxes for county purposes" means all ad valorem taxes for county11 |
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| 20 | 20 | | purposes levied by, for, or on behalf of Colquitt County, except for any ad valorem taxes12 |
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| 21 | 21 | | to pay interest on and to retire county bonded indebtedness.13 |
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| 22 | 22 | | (2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of14 |
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| 23 | 23 | | the O.C.G.A., as amended, with the additional qualification that it shall include not more15 |
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| 24 | 24 | | than five contiguous acres of homestead property.16 |
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| 25 | 25 | | H. B. 28 |
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| 27 | 27 | | (b) Each resident of Colquitt County is granted an exemption on such person's homestead |
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| 28 | 28 | | 17 |
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| 29 | 29 | | from Colquitt County ad valorem taxes for county purposes in the amount of $10,000.00 of18 |
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| 30 | 30 | | the assessed value of that homestead. The value of such property in excess of such exempted19 |
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| 31 | 31 | | amount shall remain subject to taxation.20 |
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| 32 | 32 | | (c) A person shall not receive the homestead exemption granted by subsection (b) of this21 |
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| 33 | 33 | | section unless such person or person's agent files an application with the tax commissioner22 |
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| 34 | 34 | | of Colquitt County, giving such information relative to receiving such exemption as will23 |
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| 35 | 35 | | enable the tax commissioner of Colquitt County to make a determination regarding the initial24 |
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| 36 | 36 | | and continuing eligibility of such person for such exemption. The tax commissioner of25 |
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| 37 | 37 | | Colquitt County shall provide application forms for this purpose.26 |
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| 38 | 38 | | (d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of27 |
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| 39 | 39 | | the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year28 |
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| 40 | 40 | | so long as the person granted the homestead exemption under subsection (b) of this section29 |
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| 41 | 41 | | occupies such residence as a homestead. After a person has filed the proper application as30 |
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| 42 | 42 | | provided in subsection (c) of this section, it shall not be necessary to make application31 |
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| 43 | 43 | | thereafter for any year, and the exemption shall continue to be allowed to such person. It32 |
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| 44 | 44 | | shall be the duty of any person granted the homestead exemption under subsection (b) of this33 |
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| 45 | 45 | | section to notify the tax commissioner of Colquitt County in the event that such person for34 |
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| 46 | 46 | | any reason becomes ineligible for such exemption.35 |
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| 47 | 47 | | (e) The exemption granted by subsection (b) of this section shall not apply to or affect any36 |
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| 48 | 48 | | state ad valorem taxes, county or independent school district ad valorem taxes for educational37 |
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| 49 | 49 | | purposes, or municipal ad valorem taxes for municipal purposes. The homestead exemption38 |
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| 50 | 50 | | granted by subsection (b) of this section shall be in lieu of and not in addition to the39 |
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| 51 | 51 | | homestead exemption provided in Code Section 48-5-44, but shall be in addition to any other40 |
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| 52 | 52 | | homestead exemption applicable to Colquitt County ad valorem taxes for county purposes.41 |
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| 53 | 53 | | (f) The exemption granted by subsection (b) of this section shall apply to all taxable years42 |
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| 54 | 54 | | beginning on or after January 1, 2027.43 |
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| 55 | 55 | | H. B. 28 |
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| 57 | 57 | | SECTION 2. |
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| 58 | 58 | | 44 |
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| 59 | 59 | | In accordance with the requirements of Article VII, Section II of the Constitution of the State45 |
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| 60 | 60 | | of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority46 |
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| 61 | 61 | | vote in both the Senate and the House of Representatives.47 |
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| 62 | 62 | | SECTION 3.48 |
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| 63 | 63 | | The election superintendent of Colquitt County shall call and conduct an election as provided49 |
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| 64 | 64 | | in this section for the purpose of submitting this Act to the electors of Colquitt County for50 |
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| 65 | 65 | | approval or rejection. The election superintendent shall conduct that election on the date of51 |
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| 66 | 66 | | the general primary in 2026 and shall issue the call and conduct that election as provided by52 |
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| 67 | 67 | | general law. The election superintendent shall cause the date and purpose of the election to53 |
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| 68 | 68 | | be published once a week for two weeks immediately preceding the date thereof in the54 |
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| 69 | 69 | | official organ of Colquitt County. The ballot shall have written or printed thereon the words:55 |
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| 70 | 70 | | "( ) YES56 |
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| 71 | 71 | | 57 |
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| 72 | 72 | | ( ) NO58 |
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| 73 | 73 | | 59 |
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| 74 | 74 | | Shall the Act be approved which provides a homestead exemption from |
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| 75 | 75 | | Colquitt County ad valorem taxes for county purposes in the amount of |
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| 76 | 76 | | $10,000.00 of the assessed value of the homestead for residents of that |
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| 77 | 77 | | county?" |
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| 78 | 78 | | All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring |
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| 79 | 79 | | 60 |
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| 80 | 80 | | to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on61 |
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| 81 | 81 | | such question are for approval of the Act, Section 1 of this Act shall become of full force and62 |
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| 82 | 82 | | effect on January 1, 2027. If the Act is not so approved or if the election is not conducted63 |
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| 83 | 83 | | as provided in this section, Section 1 of this Act shall not become effective, and this Act shall64 |
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| 84 | 84 | | be automatically repealed on the 365th calendar day following the election date provided for65 |
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| 85 | 85 | | in this section. The expense of such election shall be borne by Colquitt County. It shall be66 |
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| 86 | 86 | | the election superintendent's duty to certify the result thereof to the Secretary of State. The67 |
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| 87 | 87 | | provisions of this section shall be mandatory upon the election superintendent and are not68 |
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| 88 | 88 | | intended as directory. If the election superintendent fails or refuses to comply with this69 |
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| 89 | 89 | | H. B. 28 |
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| 91 | 91 | | section, any elector of Colquitt County may apply for a writ of mandamus to compel the |
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| 92 | 92 | | 70 |
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| 93 | 93 | | election superintendent to perform his or her duties under this section. If the court finds that71 |
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| 94 | 94 | | the election superintendent has not complied with this section, the court shall fashion72 |
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| 95 | 95 | | appropriate relief requiring the election superintendent to call and conduct such election on73 |
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| 96 | 96 | | the date required by this section or on the next date authorized for special elections provided74 |
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| 97 | 97 | | for in Code Section 21-2-540 of the O.C.G.A.75 |
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| 98 | 98 | | SECTION 4.76 |
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| 99 | 99 | | Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon77 |
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| 100 | 100 | | its approval by the Governor or upon its becoming law without such approval.78 |
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| 101 | 101 | | SECTION 5.79 |
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| 102 | 102 | | All laws and parts of laws in conflict with this Act are repealed.80 |
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| 103 | 103 | | H. B. 28 |
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| 104 | 104 | | - 4 - |
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