Loading chat...
GA HB979
Bill
Status
Introduced
2/20/2020
Primary Sponsor
Charles Martin
Click for details
AI Summary
- Amends Code Section 48-5-359.1 to establish two tiers for county-municipality tax collection contracts: counties with fewer than 50,000 tax parcels (requiring tax commissioner approval) and counties with 50,000 or more parcels (no separate tax commissioner approval required)
- Prohibits salary-basis tax commissioners from personally accepting compensation, commissions, fees, or other remuneration from municipalities for additional tax collection duties; any additional pay for these services must come directly from the county general fund
- Requires the state revenue commissioner to recover any funds erroneously received or retained by a tax commissioner in violation of the new compensation restrictions, with recovered amounts paid into the county's general fund
- Expands the scope of county-municipality tax collection contracts to explicitly cover all taxes assessed based on the municipal tax digest, not just municipal taxes alone
- Becomes effective upon the Governor's approval, with applicability for existing contracts beginning upon expiration of the current fiscal or calendar year in which the contract was executed
Legislative Description
Ad valorem tax; contracts with the county tax commissioner; modify provisions
Last Action
House Committee Favorably Reported By Substitute
3/12/2020
Full Bill Text
No bill text available