The Senate Committee on Rules offered the following
substitute to SR 668:
A RESOLUTION
Proposing an amendment to the Constitution so as to authorize the General Assembly to
provide by general law for the assessment of property taxes on property used primarily for
housing electronic equipment that is primarily used to process, store, or transmit digital
information and data; to provide for related matters; to provide for the submission of this
amendment for ratification or rejection; and for other purposes.
BE IT RESOLVED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Article VII, Section I, Paragraph III of the Constitution is amended by adding a new
subparagraph to subparagraph (b) to read as follows:
<ins>"(4) The General Assembly shall be authorized by general law to establish as a separate
class of property for ad valorem tax purposes any tangible real property used primarily
for housing electronic equipment that is primarily used to process, store, or transmit
digital information and data, and the General Assembly shall further be authorized by
general law to establish separate subclasses within such class. For such purposes, the
General Assembly shall be authorized by general law to permit each county, consolidated
government, municipality, and local school system to assess properties within such class
or any subclass for taxes at different rates or valuations in order to reduce the burden of
</ins>
<ins>ad valorem taxation on other tangible property."
</ins> SECTION 2.
The above proposed amendment to the Constitution shall be published and submitted as
provided in Article X, Section I, Paragraph II of the Constitution. The ballot submitting the
above proposed amendment shall have written or printed thereon the following:
"( ) YES Shall the Constitution of Georgia be amended so as to authorize the General
Assembly to permit each county, consolidated government, municipality,
( ) NO and local school system to assess properties used primarily for housing
electronic equipment that is primarily used to process, store, or transmit
digital information and data at different rates or valuations in order to
reduce the burden of ad valorem taxation on other tangible property?"
All persons desiring to vote in favor of ratifying the proposed amendment shall vote "Yes."
All persons desiring to vote against ratifying the proposed amendment shall vote "No." If
such amendment shall be ratified as provided in said Paragraph of the Constitution, it shall
become a part of the Constitution of this state.