Constitution of the State of Georgia

Article VII. TAXATION AND FINANCE · Article VII. TAXATION AND FINANCE · Section II. EXEMPTIONS FROM AD VALOREM TAXATION

Art. VII, Sec. II, Para. I. Unauthorized tax exemptions void.

Active

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

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.

Except as authorized in or pursuant to this Constitution, all laws exempting property from ad valorem taxation are void.

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.

Law reviews

For article, ‘‘Freeport Exemption from Property Taxes for Inventory Stored in Georgia But Destined for Shipment Out-of-State,’’ see 28 Ga. St. B.J. 108 (1991). For annual survey of local government law, see 57 Mercer L. Rev. 289 (2005).

Other notes

1976 Constitution.: Art. VII, Sec. I, Para. IV.
Exemption for dealer-owned vehicles.: Georgia Const. 1983,Art. VII, Sec. I, Para. III(b)(3) is broad enough to authorize the General Assembly to grant an exemption to dealer-owned vehicles, as provided in O.C.G.A. § 48-5-472(b), and is not in conflict with Ga. Const. 1983, Art. VII, Sec. II, Para. I or Ga. Const. 1983, Art. VII, Sec. II, Para. II. Lowry v. McDuffie, 269 Ga. 202, 496 S.E.2d 727 (1998). Cited in Clayton County Bd. of Tax Assessors v. King, 260 Ga. 495, 397 S.E.2d 293 (1990); McLeod v. Columbia County, 278 Ga. 242, 599 S.E.2d 152 (2004).

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

Text read from 2ga-const-(v2)-2016-pdf.pdf, Volume V2, 2016 edition, pages 1192 to 1193; merge action: annotated; file SHA-256 1b27199d8655.