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Georgia Department Of Revenue
Local Government Services Division
2005 Legislation
Synopsis and Effective Dates


HB 1 - Bona fide conservation use property; breach of covenant; exceptions


Amends 48-5-7.4(p)

  • CUV covenant owners may lease up to 6 acres for placement of a cell tower
  • The portion of property used for this purpose ceases to be subject to current use value as of the date of the execution of the lease and is removed from the covenant and assessed at fair market value
  • Amends 48-5-7.4(p)

  • Allows property owners to construct and operate corn mazes on all or part of property under a CUV covenant as long as the remainder of the corn crop is harvested.
  • Amends 48-5-7.4(b)(1)

  • Provides that charging of admission for fishing purposes on conservation use property does not constitute another type of business.
  • EFFECTIVE: April 22, 2005


    HB 116 - Ad valorem tax of property; change definitions

    Amends 36-89-1

    Changes the definition of:

  • County Millage Rate to include only those special districts reported on the 2004 tax digest certified to and received by the commissioner on or before December 31, 2004.
  • Changes the definition of:

  • Municipal Millage Rate to include only those special districts reported on the 2004 millage rate certification certified to and received by the commissioner on or before December 31, 2004.
  • These changes freeze the county and city special districts that are eligible for the Homeowner Tax Relief Grants to those receiving the grant in 2004.
  • This bill does not prohibit the county or city from creating new districts, but does prohibit a tax relief credit to homeowners within those newly created special districts.
  • This Section applicable to tax years beginning January 1, 2005
  • Amends 48-3-3

  • Requires tax commissioners to file liens in the name of the owner of record as of the lien date of January 1;
  • However, if the property was sold since the lien date and the seller submits a copy of a recorded warranty deed showing the transfer, the tax commissioner must vacate the original lien and re-file in the name of the new owner.
  • EFFECTIVE: April 12, 2005


    HB 203 - Ad valorem tax; exempt farm equipment under lease purchase agreement

    Amends 48-5-41.1

  • Provides for a referendum on the November 2006 state-wide general election to decide whether farm equipment held under a lease purchase agreement is exempt from property tax
  • EFFECTIVE: January 1, 2007 if referendum approved


    HB 211 - Ad valorem tax; aircraft held in inventory; exclude

    Adds new Code 48-5-504.20

  • For purposes of this Code, defines aircraft as any vehicle which is self propelled and capable of flight
  • Defines Dealer as any person engaged in the business of selling aircraft at retail
  • Establishes a separate class for aircraft owned by a dealer and held in inventory for sale or resale
  • Provides that aircraft dealers are exempt from the return and taxation of aircraft inventory
  • And no taxes collected until the inventory is transferred
  • At which time, the aircraft becomes taxable in the same manner as all other aircraft
  • EFFECTIVE: January 1, 2006


    HB 364 - Motor vehicles; certificate of title

    Amends 40-3-20

  • Provides that tax commissioners must have satisfactory evidence that sales tax has been paid on vehicles purchased outside the State of Georgia before an application for certificate of title can be accepted or processed
  • EFFECTIVE: January 1, 2006


    HB 431 - Unclaimed property; certain abandoned dividends or credits; disposition

    Adds New Code 44-12-236

  • Exempts electric membership corporations from reporting and remitting unclaimed dividends and capital credits required under the Disposition of Unclaimed Property Act
  • EFFECTIVE: Governor's Signature or July 1, 2005


    HB 488 - State and Local Tax Revision Act of 2005; enact


    Section 6

    Amends 48-5-295.1

  • Authorizes the Commissioner to appoint chief appraisers as members of Performance Review Boards for the purpose of investigating county boards of tax assessors
  • EFFECTIVE: July 1, 2005


    HB 556 - Georgia Public Revenue Code; repeal certain statutes and provisions

  • Repeals 48-5-107 requiring bound tax digests
  • Repeals 48-5-403 relating to a separate assessment and appeal of property for school tax purposes
  • EFFECTIVE: July 1, 2005

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