| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | To provide a homestead exemption from City of Dalton independent school district ad |
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| 8 | 8 | | 1 |
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| 9 | 9 | | valorem taxes for educational purposes in an amount equal to the amount by which the2 |
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| 10 | 10 | | current year assessed value of a homestead exceeds the adjusted base year assessed value of3 |
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| 11 | 11 | | such homestead; to provide for definitions; to specify the terms and conditions of the4 |
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| 12 | 12 | | exemption and the procedures relating thereto; to provide for applicability; to provide for5 |
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| 13 | 13 | | compliance with constitutional requirements; to provide for a referendum, effective dates,6 |
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| 14 | 14 | | automatic repeal, mandatory execution of election, and judicial remedies regarding failure7 |
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| 15 | 15 | | to comply; to provide for related matters; to repeal conflicting laws; and for other purposes.8 |
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| 16 | 16 | | BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9 |
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| 17 | 17 | | SECTION 1.10 |
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| 18 | 18 | | (a) As used in this Act, the term:11 |
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| 19 | 19 | | (1) "Ad valorem taxes" means all ad valorem taxes levied by, for, or on behalf of the12 |
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| 20 | 20 | | City of Dalton independent school district in this state, except for any ad valorem taxes13 |
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| 21 | 21 | | levied to pay interest on and to retire bonded indebtedness.14 |
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| 22 | 22 | | (2) "Adjusted base year assessed value" means the sum of:15 |
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| 23 | 23 | | (A) The previous adjusted base year assessed value;16 |
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| 24 | 24 | | S. B. 234 |
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| 25 | 25 | | - 1 - 25 LC 44 3080 |
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| 26 | 26 | | (B) An amount equal to the difference between the current year assessed value of the |
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| 27 | 27 | | 17 |
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| 28 | 28 | | homestead and the base year assessed value of the homestead, provided that such18 |
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| 29 | 29 | | amount shall not exceed the total of the previous adjusted base year assessed value of19 |
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| 30 | 30 | | the homestead multiplied by the inflation rate for the prior year; and20 |
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| 31 | 31 | | (C) The value of any substantial property change, provided that no such value added21 |
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| 32 | 32 | | improvements to the homestead shall be duplicated as to the same addition or22 |
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| 33 | 33 | | improvement.23 |
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| 34 | 34 | | (3) "Base year assessed value" means:24 |
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| 35 | 35 | | (A) With respect to an exemption under this section which is first granted to a person25 |
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| 36 | 36 | | on such person's homestead for the 2026 taxable year, the assessed value for taxable26 |
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| 37 | 37 | | year 2024, including any final determination of value on appeal pursuant to Code27 |
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| 38 | 38 | | Section 48-5-311, of the homestead; or28 |
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| 39 | 39 | | (B) In all other cases, the assessed value, including any final determination of value on29 |
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| 40 | 40 | | appeal pursuant to Code Section 48-5-311, of the homestead from the taxable year30 |
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| 41 | 41 | | immediately preceding the taxable year in which the exemption under this section is31 |
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| 42 | 42 | | first granted to the applicant.32 |
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| 43 | 43 | | (4) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of33 |
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| 44 | 44 | | the O.C.G.A., as amended, with the additional qualification that it shall include not more34 |
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| 45 | 45 | | than five contiguous acres of homestead property.35 |
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| 46 | 46 | | (5) "Inflation rate" means the annual inflationary index rate as determined for a given36 |
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| 47 | 47 | | year by the governing authority of the City of Dalton in accordance with subsection (f)37 |
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| 48 | 48 | | of this section.38 |
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| 49 | 49 | | (6) "Previous adjusted base year assessed value" means:39 |
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| 50 | 50 | | (A) With respect to the year for which the exemption under this section is first granted40 |
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| 51 | 51 | | to a person on such person's homestead, the base year assessed value; or41 |
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| 52 | 52 | | S. B. 234 |
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| 53 | 53 | | - 2 - 25 LC 44 3080 |
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| 54 | 54 | | (B) In all other cases, the adjusted base year assessed value of the homestead as |
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| 55 | 55 | | 42 |
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| 56 | 56 | | calculated in the taxable year immediately preceding the current year, including any43 |
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| 57 | 57 | | final determination of value on appeal pursuant to Code Section 48-5-311.44 |
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| 58 | 58 | | (7) "Substantial property change" means any increase or decrease in the assessed value45 |
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| 59 | 59 | | of a homestead derived from additions or improvements to, or the removal of real46 |
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| 60 | 60 | | property from, the homestead which occurred after the year in which the base year47 |
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| 61 | 61 | | assessed value is determined for the homestead. The assessed value of the substantial48 |
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| 62 | 62 | | property changes shall be established following any final determination of value on49 |
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| 63 | 63 | | appeal pursuant to Code Section 48-5-311.50 |
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| 64 | 64 | | (b)(1) Subject to the limitations provided in this section, each resident of the City of51 |
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| 65 | 65 | | Dalton independent school district is granted an exemption on that person's homestead52 |
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| 66 | 66 | | from ad valorem taxes in an amount equal to the amount by which the current year53 |
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| 67 | 67 | | assessed value of that homestead, including any final determination of value on appeal54 |
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| 68 | 68 | | pursuant to Code Section 48-5-311, exceeds its previous adjusted base year assessed55 |
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| 69 | 69 | | value.56 |
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| 70 | 70 | | (2) Except as provided for in subsection (c) of this section, no exemption provided for57 |
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| 71 | 71 | | in this subsection shall transfer to any subsequent owner of the property, and the assessed58 |
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| 72 | 72 | | value of the property shall be as provided by law.59 |
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| 73 | 73 | | (c) No person shall receive the exemption granted by subsection (b) of this section unless60 |
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| 74 | 74 | | such person or person's agent files an application with the governing authority of the City of61 |
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| 75 | 75 | | Dalton as will enable the governing authority to make a determination regarding the initial62 |
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| 76 | 76 | | and continuing eligibility of such person for such exemption; provided, however, that any63 |
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| 77 | 77 | | person who had previously applied for a homestead exemption, was allowed such homestead64 |
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| 78 | 78 | | exemption for the 2025 tax year, and remains eligible for a homestead exemption for that65 |
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| 79 | 79 | | same homestead property in the 2026 tax year shall be automatically allowed the exemption66 |
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| 80 | 80 | | granted under subsection (b) of this section for that homestead without further application. 67 |
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| 81 | 81 | | The governing authority shall provide application forms for this purpose.68 |
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| 82 | 82 | | S. B. 234 |
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| 83 | 83 | | - 3 - 25 LC 44 3080 |
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| 84 | 84 | | (d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of |
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| 85 | 85 | | 69 |
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| 86 | 86 | | the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year70 |
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| 87 | 87 | | so long as the person granted the homestead exemption under subsection (b) of this section71 |
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| 88 | 88 | | occupies the residence as a homestead. After such person has filed the proper application as72 |
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| 89 | 89 | | provided in subsection (c) of this section, it shall not be necessary to make application73 |
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| 90 | 90 | | thereafter for any year, and such exemption shall continue to be allowed to such person. It74 |
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| 91 | 91 | | shall be the duty of any such person granted the homestead exemption under subsection (b)75 |
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| 92 | 92 | | of this section to notify the governing authority of the City of Dalton in the event that such76 |
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| 93 | 93 | | person for any reason becomes ineligible for such exemption.77 |
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| 94 | 94 | | (e)(1) The exemption granted by subsection (b) of this section shall not apply to or affect78 |
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| 95 | 95 | | any state ad valorem taxes, county ad valorem taxes for county purposes, county school79 |
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| 96 | 96 | | district ad valorem taxes for educational purposes, or municipal ad valorem taxes for80 |
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| 97 | 97 | | municipal purposes.81 |
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| 98 | 98 | | (2) Except as otherwise provided in paragraph (3) of this subsection, the homestead82 |
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| 99 | 99 | | exemption granted by subsection (b) of this section shall be in addition to and not in lieu83 |
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| 100 | 100 | | of any other homestead exemption applicable to ad valorem taxes.84 |
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| 101 | 101 | | (3) The homestead exemption granted by subsection (b) of this section shall not be85 |
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| 102 | 102 | | applied in addition to any other base year value homestead exemption provided by law86 |
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| 103 | 103 | | with respect to the City of Dalton independent school district. In any such event, the87 |
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| 104 | 104 | | governing authority of the City of Dalton shall apply only the base year value homestead88 |
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| 105 | 105 | | exemption that is larger or more beneficial for the taxpayer with respect to the City of89 |
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| 106 | 106 | | Dalton independent school district.90 |
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| 107 | 107 | | (f) For the purposes of this section, the governing authority of the City of Dalton shall91 |
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| 108 | 108 | | promulgate a standardized method for determining annual inflationary index rates which92 |
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| 109 | 109 | | reflect the effects of inflation and deflation on the cost of living for residents of the City of93 |
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| 110 | 110 | | Dalton independent school district for a given calendar year. Such method may utilize the94 |
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| 111 | 111 | | Consumer Price Index as reported by the Bureau of Labor Statistics of the United States95 |
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| 112 | 112 | | S. B. 234 |
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| 113 | 113 | | - 4 - 25 LC 44 3080 |
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| 114 | 114 | | Department of Labor or any other similar index established by the federal government if the |
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| 115 | 115 | | 96 |
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| 116 | 116 | | governing authority of the City of Dalton determines that such federal index fairly reflects97 |
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| 117 | 117 | | the effects of inflation and deflation on residents of the City of Dalton independent school98 |
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| 118 | 118 | | district.99 |
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| 119 | 119 | | (g) The exemption granted by subsection (b) of this section shall apply to all taxable years100 |
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| 120 | 120 | | beginning on or after January 1, 2026.101 |
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| 121 | 121 | | SECTION 2.102 |
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| 122 | 122 | | In accordance with the requirements of Article VII, Section II of the Constitution of the State103 |
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| 123 | 123 | | of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority104 |
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| 124 | 124 | | vote in both the Senate and the House of Representatives.105 |
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| 125 | 125 | | SECTION 3.106 |
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| 126 | 126 | | The election superintendent of Whitfield County shall call and conduct an election as107 |
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| 127 | 127 | | provided in this section for the purpose of submitting this Act to the electors of the City of108 |
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| 128 | 128 | | Dalton independent school district for approval or rejection. The election superintendent109 |
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| 129 | 129 | | shall conduct that election on the Tuesday following the first Monday in November of 2025110 |
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| 130 | 130 | | and shall issue the call and conduct that election as provided by general law. The election111 |
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| 131 | 131 | | superintendent shall cause the date and purpose of the election to be published once a week112 |
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| 132 | 132 | | for two weeks immediately preceding the date thereof in the official organ of Whitfield113 |
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| 133 | 133 | | County. The ballot shall have written or printed thereon the words:114 |
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| 134 | 134 | | "( ) YES115 |
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| 135 | 135 | | 116 |
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| 136 | 136 | | ( ) NO117 |
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| 137 | 137 | | 118 |
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| 138 | 138 | | 119 |
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| 139 | 139 | | 120 |
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| 140 | 140 | | Shall the Act be approved which provides a homestead exemption from City |
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| 141 | 141 | | of Dalton independent school district ad valorem taxes for educational |
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| 142 | 142 | | purposes in an amount equal to the amount by which the current year |
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| 143 | 143 | | assessed value of a homestead exceeds the adjusted base year assessed |
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| 144 | 144 | | value, including any final determination of value on appeal pursuant to |
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| 145 | 145 | | Code Section 48-5-311 of the O.C.G.A., as amended, of such homestead?" |
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| 146 | 146 | | S. B. 234 |
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| 147 | 147 | | - 5 - 25 LC 44 3080 |
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| 148 | 148 | | All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring |
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| 149 | 149 | | 121 |
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| 150 | 150 | | to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on122 |
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| 151 | 151 | | such question are for approval of the Act, Section 1 of this Act shall become of full force and123 |
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| 152 | 152 | | effect on January 1, 2026. If the Act is not so approved or if the election is not conducted124 |
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| 153 | 153 | | as provided in this section, Section 1 of this Act shall not become effective, and this Act shall125 |
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| 154 | 154 | | be automatically repealed on the 365th calendar day following the election date provided for126 |
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| 155 | 155 | | in this section. The expense of such election shall be borne by the City of Dalton127 |
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| 156 | 156 | | independent school district. It shall be the election superintendent's duty to certify the result128 |
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| 157 | 157 | | thereof to the Secretary of State. The provisions of this section shall be mandatory upon the129 |
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| 158 | 158 | | election superintendent and are not intended as directory. If the election superintendent fails130 |
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| 159 | 159 | | or refuses to comply with this section, any elector of the City of Dalton independent school131 |
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| 160 | 160 | | district may apply for a writ of mandamus to compel the election superintendent to perform132 |
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| 161 | 161 | | his or her duties under this section. If the court finds that the election superintendent has not133 |
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| 162 | 162 | | complied with this section, the court shall fashion appropriate relief requiring the election134 |
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| 163 | 163 | | superintendent to call and conduct such election on the date required by this section or on the135 |
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| 164 | 164 | | next date authorized for special elections provided for in Code Section 21-2-540 of the136 |
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| 165 | 165 | | O.C.G.A.137 |
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| 166 | 166 | | SECTION 4.138 |
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| 167 | 167 | | Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon139 |
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| 168 | 168 | | its approval by the Governor or upon its becoming law without such approval.140 |
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| 169 | 169 | | SECTION 5.141 |
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| 170 | 170 | | All laws and parts of laws in conflict with this Act are repealed.142 |
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| 171 | 171 | | S. B. 234 |
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| 172 | 172 | | - 6 - |
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