TITLE 48
REVENUE AND TAXATION
ARTICLE 2
PROPERTY TAX EXEMPTIONS AND DEFERRAL
48-5-55. Continuation of constitutional exemptions from ad valorem taxes.
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Exemptions from ad valorem taxation granted by or pursuant to constitutional amendments other than general constitutional amendments of state-wide application, which exemptions were in effect on June 30, 1983, are continued in effect as statutory law until otherwise provided for by law.
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The provisions of this part shall not prohibit any otherwise lawful local Act from granting exemptions from ad valorem taxes other than state ad valorem taxes, which exemptions are in addition to or in place of the exemptions granted pursuant to this part.
(Code 1981, §48-5-55, enacted by Ga. L. 1984, p. 1058, § 7.)
Editor's notes.
- Ga. L. 1984, p. 1058,
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9, not codified by the General Assembly, provided as follows: "In the event of any conflict between this Act and any other Act of the 1984 General Assembly the provisions of such other Act shall control over the provisions of this Act."