HB1102: HB1102 Ad valorem tax; prohibit levy and sale of properties owned by certain senior citizens for failure to pay ad valorem taxes

26 LC 44 3298 House Bill 1102 By: Representatives Clark of the 100th, Greene of the 154th, Reeves of the 99th, Bonner of the 73rd, Hilton of the 48th, and others A BILL TO BE ENTITLED AN ACT To amend Article 7 of Chapter 5 of Title 48 of the Official Cod e of Georgia Annotated,1 relating to miscellaneous local administrative provisions regarding ad valorem taxation of2 property, so as to prohibit the levy and sale of properties owned by certain senior citizens for3 failure to pay ad valorem taxes; to provide for related matters; to repeal conflicting laws; and4 for other purposes.5 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:6 SECTION 1.7 Article 7 of Chapter 5 of Title 48 of the Official Code of Geor gia Annotated, relating to8 miscellaneous local administrative provisions regarding ad valorem taxation of property, is9 amended by adding a new Code section to read as follows:10 "48-5-382.11 Properties owned by individuals 60 years of age or older that become subject to liens for12 failure to pay ad valorem taxes shall not be subject to levy and sale by virtue of any process13 under the laws of this state until the title to any such proper ty transfers out of such14 individual's name by sale, gift, condemnation, distribution to one or more heirs, or by any15 other means."16 H. B. 1102 - 1 - 26 LC 44 3298 SECTION 2.17 All laws and parts of laws in conflict with this Act are repealed.18 H. B. 1102 - 2 -