GA · constitutions
Ga. Const. art. VII, § 2, para. 3
Exemptions which may be authorized locally
(a)(l) 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(b) Repealed.
Provenance
- Source
- sos.ga.gov
- Retrieved
- 2026-09-29
- Edition
- supplied-2023-01-01
- Content hash
ffc0ebfee30d92d17a60b2e9aa2848a533971c6a182bca3fbaef841e98bbb284
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