A BILL to be entitled an Act to amend Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem taxation of property, so as to make the state-wide base year homestead exemption mandatory for all political subdivisions; to repeal a related tax bill requirement; to make conforming changes; to amend Article 2B of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to special district option sales and use tax, so as to remove a condition precedent to the call for a referendum for such tax; to provide for effective dates and applicability; to provide for related matters; to repeal conflicting laws; and for other purposes.

Statutes affected:
As introduced LC 50 1295: 48-5-34, 48-5-44.2, 48-8-109.31
Committee sub LC 44 3390S: 48-5-34, 48-5-44.2, 48-8-109.31, 48-8-109.42, 48-5-32.1
As Passed Senate: 48-5-34, 48-5-44.2, 48-8-109.31, 48-8-109.42, 48-5-32.1