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Georgia Department Of Revenue
Local Government Services Division
2003 Legislation
Synopsis and Effective Dates

HouseBill 290 - Ad valorem tax; certain use assessment; riverside or streamsideland

(Representatives Rogers 20th, Royal 140th, and Hanner133rd)

Amends: (O.C.G.A. 48-5-7.4)

This bill extends the current use assessment for ad valorem taxation for bonafide conservation use property to undeveloped riverside or streamside landswithin buffer zones established by law or local ordinance and within which landdisturbing activity is prohibited.

This bill further amends O.C.G.A. 48-8-6 (b) which limits any specific excisetax on prepared food and beverages not to exceed 2%.

Effective Date: January 1, 2004

VETO Number # 5

House Bill413 - Storm water wetlands; conservation use property; ad valorem tax

(Representatives Burkhalter 36th and Graves 106th)

Amends: (O.C.G.A.48-5-7.4)

This bill extends preferential assessment of bona fide conservation usetreatment to property which has been certified by the Department of NaturalResources as land constructed storm-water wetlands of the free-water surface.

Effective Date: January 1, 2004

Signed 05/28/03 - Act 46

HouseBills 506 - Manufactured homes/mobile homes; certificate of permanentlocation; provide

(Representatives Lunsford 85th, Boggs 145th, Sims 130th,Keen 146th, Skipper116th and Westmoreland 86th)

Amends: (O.C.G.A. 8-2-180-191)

This bill provides a specific procedure for manufactured housing, whichis normally considered personal property unless it is or is to be permanentlyaffixed to land, to become real property and vice versa. It also specifies thata manufactured home that has been classified as real property under this sectionshall not be a part of the mobile home class of property and instead shall beclassified as real property on the tax digest.

Effective Date: Upon its approval by the Governor or upon its becoming lawwithout such approval.

Signed: 05/31/03 - Act 184

House Bill527 - Ad valorem tax exemption; farm equipment in inventory for resale

(Representative Sims 130th)

Amends: (O.C.G.A. 48-5-504)

This bill will declare self propelled farm equipment held in inventory by adealer for sale or resale to be a separate class of property not subject to advalorem tax.

Effective Date: January 1, 2004

Signed: 05/22/03 - Act 31

House Bill531 - Ad valorem tax; preferential assessment; environmentally contaminatedproperty.

(Representative Royal 140th)

Amends: (O.C.G.A. 48-5-2 and 48-5-7.6)

This bill provides for the preferential assessment of environmental andcontaminated property by freezing the value for ten years as an incentive fordevelopers to cleanup and return the property to the tax rolls. This bill alsoallows an owner to recoup against taxes due certain eligible brownfield costs.

Effective Date: Upon the approval of the Governor or upon it becoming lawwithout such approval.

Signed: 05/14/03 - Act 28

House Bill748 - Enterprise zones; additional qualifying businesses and services

(Representatives Buck 112th, Smyre 111th, Buckner 109th,Royal 140th, and Hugley 113th)

Amends: (O.C.G.A. 36-88-3)

This bill extends special tax treatment for property declared an enterprisezone to retail businesses and includes property set aside for primarily inday-care activities.

Effective Date: July 1, 2003

Signed: 06/04/03 - Act 362

Senate Bill97 - Real estate transfer tax; exemptions; certain instruments, deeds orwritings

(Senators Hamrick 30th, Seabaugh 28th, Hall 22nd,and Clay 37th)

Amends: (O.C.G.A. 48-6-2)

This bill takes the responsibilities previously handled by the RevenueCommissioner regarding the collecting and distributing of the real estatetransfer tax and gives it to the Clerk of Superior Court. This bill allowsinternal real estate transfers to be exempt from the Real Estate Transfer Tax.This bill further permits the real estate transfer tax to be made on a form orin electronic format prescribed by the Revenue Commissioner. The determinationsas to whether the real estate transfer tax is due and/or payable, still remainswith the Department of Revenue.

Effective Date: July 1, 2003

Signed: 06/04/03 - Act 381

SenateBill 277 - Ad valorem taxes; conservation use convenant; renewal period

(Senators Kemp 3rd and Johnson 1st)

Amends: (O.C.G.A. 45-5-7.4)

This bill allows conservation use convenant property to be renewed in the 9thyear of the covenant for an additional ten years to prevent any lapse inagreement.

Effective Date: July 1, 2003

Signed: 06/02/03 - Act 212


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