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GA HB835

Bill

Status

Introduced

1/28/2020

Primary Sponsor

Scot Turner

Click for details

Origin

House of Representatives

2019-2020 Regular Session

AI Summary

  • Removes the two-tier system that previously distinguished between counties with fewer than 50,000 tax parcels and those with 50,000 or more, replacing it with a single unified provision for all counties
  • Eliminates the requirement for tax commissioner approval of contracts, allowing any county and municipality wholly or partially located within it to contract directly for the tax commissioner to prepare tax digests and assess/collect municipal and special district taxes
  • Expands the scope of collectible taxes to explicitly include "special district taxes" in addition to municipal taxes for all counties
  • Prohibits the tax commissioner from accepting, receiving, or retaining compensation directly from a municipality for these additional duties; compensation must come from the county instead
  • Requires contracts between the county and municipality to specify a payment amount that substantially approximates the cost to the county of providing the service
  • Becomes effective upon approval by the Governor or upon becoming law without such approval

Legislative Description

Ad valorem tax; property; modify provisions for contracting with or between a county, municipality, or the county tax commissioner for certain services

Last Action

House Second Readers

1/30/2020

Full Bill Text

No bill text available