---
title: Ga. Const. Art. VII, Sec. II, Para. III. Exemptions which may be authorized locally.
collection: code
id: ga-const:art-vii-sec-ii-para-iii
cite_as: Ga. Const. Art. VII, Sec. II, Para. III
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date: 2016
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heading_path: CONSTITUTION OF THE / TAXATION AND FINANCE / EXEMPTIONS FROM AD VALOREM TAXATION
---

# Ga. Const. Art. VII, Sec. II, Para. III. Exemptions which may be authorized locally.

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)(1) The governing authority of any county or municipality, subject to the approval of a majority of the qualified electors of such political subdivision voting in a referendum thereon, may exempt from ad valorem taxation, including all such taxation levied for educational purposes and for state purposes, inventories of goods in the process of manufacture or production, and inventories of finished goods.

(2) Exemptions granted pursuant to this subparagraph (a) may only be revoked by a referendum election called and conducted as provided by law. The call for such referendum shall not be issued within five years from the date such exemptions were first granted and, if the results of the election are in favor of the revocation of such exemptions, then such revocation shall be effective only at the end of a five-year period from the date of such referendum.

(3) The implementation, administration, and revocation of the exemptions authorized in this subparagraph (a) shall be provided for by law. Until otherwise provided by law, the grant of the exemption shall be subject to the same conditions, limitations, definitions, and procedures provided for the grant of such exemption in the Constitution of 1976 on June 30, 1983.

(b) Repealed.

## Cross References

Specific continuation of Ga. Const. 1976 conditions and limitations on exemption granted by subparagraph (a), § 48-5-48.2.

## Editor's Notes

Subparagraph (b) is repealed by its own terms, effective July 1, 1986.

## 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).

## 1976 Constitution.

Art. VII, Sec. I, Para. IV.

## Approval of Exemption.

It is not necessary that county voters hold a referendum to approve every amendment affecting the freeport tax exemption because, even though the voters approve the exemption, the Constitution delegates the details of implementing the exemption to the legislature. Delta Air Lines, Inc. v. Clayton County Bd. of Tax Assessors, 246 Ga. App. 225, 539 S.E.2d 905 (2000).

Cited in Fulton County Tax Comm’r v. GMC, 234 Ga. App. 459, 507 S.E.2d 772 (1998).