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
LC 33 9908S/hss: 48-8-6, 48-8-96, 48-8-97, 48-8-111, 48-13-51, 48-8-13, 48-8-1, 48-8-201, 48-8-98, 48-8-89, 48-5-32.1, 48-8-109.01, 48-8-109.11, 48-8-109.25, 48-8-109.31, 48-8-2, 48-8-3, 48-9-2, 48-8-109.32, 21-2-540, 48-8-109.33, 48-8-109.36, 48-8-109.42, 48-8-109.43, 48-8-109.50, 48-5-40, 48-5-7.4, 48-5-7.7, 48-8-109.51, 48-8-109.52, 48-8-109.53, 48-8-109.56, 48-8-109.54, 48-8-50, 48-8-109.55, 48-8-109.57, 48-8-109.58, 48-8-109.59, 20-2-164, 20-2-165, 48-5-44, 48-5-47, 48-5-48, 48-5-52, 48-5-274, 48-5-44.2, 48-5-48.1, 48-5-48.2, 20-2-167, 20-2-167.1, 36-81-3, 36-81-6, 36-81-5, 48-5-45, 48-5-32, 48-5-34, 48-5-51.1, 48-5-311, 48-5-57, 48-5-302, 48-5-303, 48-5-306.2
LC 33 9912S/hss: 48-8-6, 48-8-96, 48-8-97, 48-8-111, 48-13-51, 48-8-13, 48-8-1, 48-8-30, 48-8-201, 48-8-109.31, 48-8-2, 48-8-3, 48-9-2, 48-8-109.32, 21-2-540, 48-8-109.33, 48-8-109.36, 48-5-44.2, 48-8-109.42, 48-5-32.1, 48-5-311, 48-5-40, 48-5-7.4, 48-5-7.7, 48-5-50.1, 48-5-34, 20-2-164, 20-2-165, 48-5-44, 48-5-47, 48-5-48, 48-5-52, 48-5-274, 20-2-167.1, 36-81-3, 36-81-6, 36-81-5, 48-5-32, 36-89-2