HB1457: Ad valorem tax; preferential assessment of affordable home use property; provide

The bill

A BILL to be entitled an Act to amend Article 1 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to general provisions regarding ad valorem taxation of property, so as to provide for preferential assessment of affordable home use property; to provide for procedures, conditions, and limitations; to provide for powers, duties, and authority of county tax commissioners and the Department of Community Affairs with respect to the foregoing; to provide for definitions; to provide for contingent effectiveness and automatic repeal; to provide for related matters; to repeal conflicting laws; and for other purposes.