Syfert Injury Law Firm

Your Trusted Partner in Personal Injury & Workers' Compensation

Call Now: 904-383-7448
Ga. Const. art. VII, § II, ¶ I — Unauthorized tax exemptions void | Georgia Constitution

CONSTITUTION OF THE STATE OF GEORGIA

ARTICLE VII. TAXATION AND FINANCE

Paragraph I. Unauthorized tax exemptions void.

Except as authorized in or pursuant to this Constitution, all laws exempting property from ad valorem taxation are void.

1976 Constitution.

- Art. VII, Sec. I, Para. IV.

Law reviews.

- For article, "Freeport Exemption from Property Taxes for Inventory Stored in Georgia But Destined for Shipment Out-of-State," see 28 Ga. St. B.J. 108 (1991). For annual survey of local government law, see 57 Mercer L. Rev. 289 (2005).

JUDICIAL DECISIONS

Exemption for dealer-owned vehicles.

- Georgia Const. 1983, Art. VII, Sec. I, Para. III(b)(3) is broad enough to authorize the General Assembly to grant an exemption to dealer-owned vehicles, as provided in O.C.G.A. § 48-5-472(b), and is not in conflict with Ga. Const. 1983, Art. VII, Sec. II, Para. I or Ga. Const. 1983, Art. VII, Sec. II, Para. II. Lowry v. McDuffie, 269 Ga. 202, 496 S.E.2d 727 (1998).

Cited in Clayton County Bd. of Tax Assessors v. King, 260 Ga. 495, 397 S.E.2d 293 (1990); McLeod v. Columbia County, 278 Ga. 242, 599 S.E.2d 152 (2004).