| 3 | 3 | | By: Representative Greene of the 154 |
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| 4 | 4 | | th |
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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 amend an Act providing a homestead exemption from Early County school district ad |
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| 9 | 9 | | 1 |
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| 10 | 10 | | valorem taxes for educational purposes in the amount of $150,000.00 of the assessed value2 |
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| 11 | 11 | | of the homestead for five years for residents of that school district who are 70 years of age3 |
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| 12 | 12 | | or older, approved May 10, 2021 (Ga. L. 2021, p. 4267), as amended, particularly by an Act4 |
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| 13 | 13 | | approved May 3, 2023 (Ga. L. 2023, p. 4464), so as to remove the sunset date currently on5 |
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| 14 | 14 | | the exemption; to provide for a referendum, effective dates, automatic repeal, mandatory6 |
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| 15 | 15 | | execution of election, and judicial remedies regarding failure to comply; to repeal conflicting7 |
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| 16 | 16 | | laws; and for other purposes.8 |
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| 17 | 17 | | BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9 |
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| 18 | 18 | | SECTION 1.10 |
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| 19 | 19 | | An Act providing a homestead exemption from Early County school district ad valorem taxes11 |
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| 20 | 20 | | for educational purposes in the amount of $150,000.00 of the assessed value of the12 |
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| 21 | 21 | | homestead for five years for residents of that school district who are 70 years of age or older,13 |
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| 22 | 22 | | approved May 10, 2021 (Ga. L. 2021, p. 4267), as amended, particularly by an Act approved14 |
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| 23 | 23 | | May 3, 2023 (Ga. L. 2023, p. 4464), is amended by revising subsection (f) of Section 1 as15 |
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| 24 | 24 | | follows:16 |
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| 25 | 25 | | H. B. 595 |
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| 27 | 27 | | "(f) The exemptions granted by subsection (b) of this section shall apply to all taxable |
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| 28 | 28 | | 17 |
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| 29 | 29 | | years beginning on or after January 1, 2022."18 |
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| 30 | 30 | | SECTION 2.19 |
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| 31 | 31 | | In accordance with the requirements of Article VII, Section II of the Constitution of the State20 |
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| 32 | 32 | | of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority21 |
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| 33 | 33 | | vote in both the Senate and the House of Representatives.22 |
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| 34 | 34 | | SECTION 3.23 |
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| 35 | 35 | | The election superintendent of Early County shall call and conduct an election as provided24 |
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| 36 | 36 | | in this section for the purpose of submitting this Act to the electors of the Early County25 |
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| 37 | 37 | | School District for approval or rejection. The election superintendent shall conduct that26 |
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| 38 | 38 | | election on the date of the general primary in 2026 and shall issue the call and conduct such27 |
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| 39 | 39 | | election as provided by general law. The election superintendent shall cause the date and28 |
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| 40 | 40 | | purpose of the election to be published once a week for two weeks immediately preceding29 |
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| 41 | 41 | | the date thereof in the official organ of Early County. The ballot shall have written or printed30 |
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| 42 | 42 | | thereon the words:31 |
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| 43 | 43 | | "( ) YES32 |
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| 44 | 44 | | ( ) NO33 |
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| 45 | 45 | | 34 |
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| 46 | 46 | | Shall the Act be approved that removes the December 1, 2028, sunset date |
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| 47 | 47 | | that currently exists on the homestead exemption that residents of the Early |
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| 48 | 48 | | County school district who are at least 70 years old may claim?" |
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| 49 | 49 | | All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring |
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| 50 | 50 | | 35 |
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| 51 | 51 | | to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on36 |
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| 52 | 52 | | such question are for approval of the Act, Section 1 of this Act shall become of full force and37 |
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| 53 | 53 | | effect on January 1, 2027. If the Act is not so approved or if the election is not conducted38 |
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| 54 | 54 | | as provided in this section, Section 1 of this Act shall not become effective, and this Act shall39 |
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| 55 | 55 | | be automatically repealed on the 365th calendar day following the election date provided for40 |
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| 56 | 56 | | in this section. The expense of such election shall be borne by Early County. It shall be the41 |
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| 57 | 57 | | H. B. 595 |
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| 59 | 59 | | election superintendent's duty to certify the result thereof to the Secretary of State. The |
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| 60 | 60 | | 42 |
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| 61 | 61 | | provisions of this section shall be mandatory upon the election superintendent and are not43 |
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| 62 | 62 | | intended as directory. If the election superintendent fails or refuses to comply with this44 |
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| 63 | 63 | | section, any elector of the Early County school district may apply for a writ of mandamus45 |
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| 64 | 64 | | to compel the election superintendent to perform his or her duties under this section. If the46 |
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| 65 | 65 | | court finds that the election superintendent has not complied with this section, the court shall47 |
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| 66 | 66 | | fashion appropriate relief requiring the election superintendent to call and conduct such48 |
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| 67 | 67 | | election on the date required by this section or on the next date authorized for special49 |
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| 68 | 68 | | elections provided for in Code Section 21-2-540 of the O.C.G.A.50 |
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| 69 | 69 | | SECTION 4.51 |
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| 70 | 70 | | Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon52 |
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| 71 | 71 | | its approval by the Governor or upon its becoming law without such approval.53 |
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| 72 | 72 | | SECTION 5.54 |
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| 73 | 73 | | All laws and parts of laws in conflict with this Act are repealed.55 |
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| 74 | 74 | | H. B. 595 |
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| 75 | 75 | | - 3 - |
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