---
title: Ga. Const. Art. VII, Sec. I, Para. II. Taxing power limited.
collection: code
id: ga-const:art-vii-sec-i-para-ii
cite_as: Ga. Const. Art. VII, Sec. I, Para. II
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date: 2016
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heading_path: CONSTITUTION OF THE / TAXATION AND FINANCE / POWER OF TAXATION
---

# Ga. Const. Art. VII, Sec. I, Para. II. Taxing power limited.

A constitution provision shown as in force is in force as printed in the volume. A court decision can make a printed provision unenforceable without changing the volume, and the volume does not record that.

(a) The annual levy of state ad valorem taxes on tangible property for all purposes, except for defending the state in an emergency, shall not exceed one-fourth mill on each dollar of the assessed value of the property.

(b) So long as the method of taxation in effect on December 31, 1980, for the taxation of shares of stock of banking corporations and other monied capital coming into competition with such banking corporations continues in effect, such shares and other monied capital may be taxed at an annual rate not exceeding five mills on each dollar of the assessed value of the property.

## Cross References

Prohibition against certain taxes, U.S. Const., Art. I, Sec. X, Cl. 2, and § 48-13-2 et seq.

## 1976 Constitution.

Art. VII, Sec. I, Para. II.

## Protection Not Violated.

A decree enjoining the assessment of a railroad’s property for local ad valorem tax purposes at a greater percentage of fair market value than that employed in counties and municipalities and ordering a new assessment does not violate uniformity and equal protection by discriminating against taxpayers in counties and municipalities where assessments are higher as to the quarter-mill tax authorized by this paragraph. Undercofler v. Seaboard Air Line R.R., 222 Ga. 822, 152 S.E.2d 878 (1966) (see Ga. Const. 1983, Art. VII, Sec. I, Para. II).

Levy exceeding tax cap authorized

## For Quality Education.

The exception contained in the 1982 tax-cap amendment to former Ga. Const. 1976, Art. VII, Sec. I, Para. II (see Ga. Const. 1983, Art. VII, Sec. I, Para. II), presented a clear and unambiguous explanation of those circumstances under which the levy could exceed the tax cap. The Quality Basic Education Act, O.C.G.A. § 20-2-130 et seq., which imposes additional funding obligations upon local boards of education for which no state or federal funds are provided, mandated such a levy. Hicks v. Arnall, 258 Ga. 296, 368 S.E.2d 733 (1988).

Cited in Scott v. State, 187 Ga. 702, 2 S.E.2d 65 (1939).

## Enforce in Court Notes and agree-Am. Jur. 2d.

71 Am. Jur. 2d, State and Local Taxation, § 104 et seq.

## C.j.s.

84 C.J.S., Taxation, § 12.

## Alr.

Constitutionality, construction, and application of provisions of state tax law for conformity with federal income tax law or administrative and judicial interpretation, 42 ALR 797; 166 ALR 516; 42 ALR2d 797.

Income as ‘‘property’’ within constitutional limitation on taxation, 70 ALR 468; 97 ALR 1488.

Conclusiveness of official determination of existence of emergency within the contemplation of constitutional or statutory provisions permitting excess of maximum limit of tax or indebtedness in an ‘‘emergency’’, 90 ALR 328.

Meaning of term ‘‘assessment’’ or ‘‘assessed valuation’’ when used as basis of tax or debt limit, 156 ALR 594.

Validity, construction, and effect of state statutes affording preferential property tax treatment to land used for agricultural purposes, 98 ALR3d 916.