36-89-1. Definitions.

Active

Current through: Including Acts of the 2025 Session of the General Assembly of Georgia.

As used in this chapter, the term:
(1)
“Applicable rollback” means a:#
1. (A)
  Rollback of an ad valorem tax millage rate pursuant to subsection (a) of Code Section 48-8-91 in a county or municipality that levies a local option sales tax;#
2. (B)
  Rollback of an ad valorem tax millage rate pursuant to subparagraph (c)(2)(C) of Code Section 48-8-104 in a county or municipality that levies a homestead option sales tax;#
3. (C)
  Subtraction from an ad valorem millage rate pursuant to Code Section 20-2-334 in a local school system that receives a state school tax credit;#
4. (D)
  Reduction of an ad valorem tax millage rate pursuant to the development of a service delivery strategy under Code Section 36-70-24; and#
5. (E)
  Reduction of an ad valorem tax millage rate pursuant to paragraph (2) of subsection (a) of Code Section 33-8-8.3 in a county that collects insurance premium tax.#
(2)
“County millage rate” means the net ad valorem tax millage rate, after deducting applicable rollbacks, levied by a county for county purposes and applying to qualified homesteads in the county, including any millage levied for those special districts reported on the 2004 ad valorem tax digest certified to and received by the state revenue commissioner on or before December 31, 2004, but not including any millage levied for purposes of bonded indebtedness and not including any millage levied on behalf of a county school district for educational purposes.#
(3)
“Eligible assessed value” means a certain stated amount of the assessed value of each qualified homestead in the state. The amount of the eligible assessed value for any given year shall be fixed in that year’s General Appropriations Act.#
(4)
“Fiscal authority” means the individual authorized to collect ad valorem taxes for a county or municipality which levies ad valorem taxes.#
(5)
“Municipal millage rate” means the net ad valorem tax millage rate, after deducting applicable rollbacks, levied by a municipality for municipal purposes and applying to qualified homesteads in the municipality, including any millage levied for those special tax districts reported on the 2004 City and Independent School Millage Rate Certification certified to and received by the state revenue commissioner on or before December 31, 2004, but not including any millage levied for purposes of bonded indebtedness and not including any millage levied on behalf of an independent school district for educational purposes.#
(6)
“Qualified homestead” means a homestead qualified for any exemption, state, county, or school, authorized under Code Section 48-5-44.#
(7)
“School millage rate” means the net ad valorem tax millage rate, after deducting applicable rollbacks, levied on behalf of a county or independent school district for educational purposes and applying to qualified homesteads in the county or independent school district, not including any millage levied for purposes of bonded indebtedness and not including any millage levied for county or municipal purposes.#
(8)
“State millage rate” means the state millage levy.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Code 1981, § 36-89-1, enacted by Ga. L. 1999, p. 273, § 1; Ga. L. 2002, p. 1031, § 4; Ga. L. 2005, p. 138, § 1/HB 116; Ga. L. 2006, p. 72, § 36/SB 465.

Editor's notes

Ga. L. 2002, p. 1031, § 9, not codified by the General Assembly, provided that the Act shall be applicable to all taxable years beginning on or after January 1, 2002. Ga. L. 2005, p. 138, § 3/HB 116, not codified by the General Assembly, provides that the 2005 amendment applies to all taxable years beginning on or after January 1, 2005.

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Current through: Including Acts of the 2025 Session of the General Assembly of Georgia.

Text read from t36-ch60-92-(v27a)-2025-pdf.pdf, Volume V27A, 2025 edition, pages 610 to 611; merge action: bound only; file SHA-256 5150ee8c60f7.

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