reglab/housing_qa huggingface dataset:
GA Code § 47-2-325 (2021)
2021 Georgia Code|Title 47 - Retirement and Pensions|Chapter 2 - Employees' Retirement System of Georgia|Article 8 - Provisions Applicable to Particular Groups of Employees|Part 10 - Employees of Certain State Authorities and Commissions|§ 47-2-325. Membership in Retirement System of Prior Employees of the Foundation for Public Broadcasting in Georgia, Inc

 Reserved. Repealed by Ga. L. 2010, p. 1207, § 37, effective July 1, 2010.   Editor's notes.   - This Code section was based on Code 1981, § 47-2-325, enacted by Ga. L. 1998, p. 169, § 1.   Ga. L. 2010, p. 1207 § 1, not codified by the General Assembly, provides that: "The intent of this Act is to repeal obsolete and inoperative provisions and to make certain stylistic corrections in Title 47 of the Official Code of Georgia Annotated. Nothing in this Act shall deny, abridge, increase, renew, revive, or on any way affect any right, benefit, option, credit, or election to which any person was entitled pursuant to such title on June 30, 2010, and the board of trustees of each public retirement system is authorized and directed to provide by regulation for the continuation of any such right, benefit, option, credit, or election not otherwise covered in this Act; provided, however, that any such right, benefit, option, credit, or election shall be subject to the statutory provisions in effect on June 30, 2010."
GA Code § 47-2-326 (2021)
2021 Georgia Code|Title 47 - Retirement and Pensions|Chapter 2 - Employees' Retirement System of Georgia|Article 8 - Provisions Applicable to Particular Groups of Employees|Part 10 - Employees of Certain State Authorities and Commissions|§ 47-2-326. Georgia Rail Passenger Authority Retirement System; Membership; Contributions

  As used in this Code section, the term "Georgia Rail Passenger Authority" or "authority" means that authority created by Article 9 of Chapter 9 of Title 46, the "Georgia Rail Passenger Authority Law."   Effective July 1, 2002, or on the date of employment, whichever date is later, each officer or employee of the authority shall become a member of the retirement system.   Any officer or employee of the authority who was already a member of the retirement system on July 1, 2002, and any member of the retirement system who, without any break in service, becomes an officer or employee of the authority on or after July 1, 2002, shall continue in the same membership status without any interruption in membership service and without the loss of any creditable service.   Except as otherwise provided in subsection (c) of this Code section, an officer or employee of the authority becoming a member of the retirement system pursuant to the provisions of this Code section shall be subject to the provisions of Code Section 47-2-334.   All employer contributions, including employee contributions made by the employer on behalf of members, which are required by this chapter shall be made for members who are subject to the provisions of this Code section from funds appropriated to or otherwise available for the operation of the Georgia Rail Passenger Authority. The authority shall deduct from the salaries payable to such members the additional employee contributions required by this chapter.     (Code 1981, §47-2-326, enacted by Ga. L. 2002, p. 1291, § 1.)
GA Code § 47-2-327 (2021)
2021 Georgia Code|Title 47 - Retirement and Pensions|Chapter 2 - Employees' Retirement System of Georgia|Article 8 - Provisions Applicable to Particular Groups of Employees|Part 10 - Employees of Certain State Authorities and Commissions|§ 47-2-327. Employees of the State Road and Tollway Authority to Become Members of the Retirement System; Status; Employer and Employee Contributions

  As used in this Code section, the term "State Road and Tollway Authority" or "authority" means that authority continued by Article 2 of Chapter 10 of Title 32, relating to the State Road and Tollway Authority.   Effective July 1, 2006, or on the date of employment, whichever date is later, each officer or employee of the authority shall become a member of the retirement system.   Any officer or employee of the authority who was already a member of the retirement system on July 1, 2006, and any member of the retirement system who, without any break in service, becomes an officer or employee of the authority on or after July 1, 2006, shall continue in the same membership status without any interruption in membership service and without the loss of any creditable service.   Except as otherwise provided in subsection (c) of this Code section, an officer or employee of the authority becoming a member of the retirement system pursuant to the provisions of this Code section shall be subject to the provisions of Code Section 47-2-334.   All employer contributions, including employee contributions made by the employer on behalf of members, which are required by this chapter shall be made for members who are subject to the provisions of this Code section from funds appropriated to or otherwise available for the operation of the State Road and Tollway Authority. The authority shall deduct from the salaries payable to such members the additional employee contributions required by this chapter.     (Code 1981, §47-2-327, enacted by Ga. L. 2006, p. 174, § 1/SB 177.)
GA Code § 47-20-30 (2021)
2021 Georgia Code|Title 47 - Retirement and Pensions|Chapter 20 - Public Retirement Systems Standards|Article 4 - Retirement Bills in General Assembly|Part 1 - General Provisions|§ 47-20-30. Definitions

 As used in this article, the term:    "Amendment" means any amendment, including a substitute bill, made to a retirement bill by any committee of the House or Senate or by the House or Senate.   "LC number" means that number preceded by the letters "LC" assigned to a bill by the Office of Legislative Counsel when that office prepares a bill for a member of the General Assembly.   "Nonfiscal amendment" means an amendment to a retirement bill having a fiscal impact, which amendment does not change any factor of an actuarial investigation specified in subsection (a) of Code Section 47-20-36.   "Nonfiscal retirement bill" means a retirement bill which does not affect the cost or funding factors of a retirement system or a retirement bill which affects such factors only in a manner which does not:   Grant a benefit increase under the retirement system affected by the bill;   Create an actuarial accrued liability for or increase the actuarial accrued liability of the retirement system affected by the bill; or   Increase the normal cost of the retirement system affected by the bill.    (4.1) "Nonfiscal retirement bill" also means a retirement bill which removes or increases a mandatory retirement age of a retirement system or which removes or modifies provisions of a retirement system requiring forfeiture of benefits upon failure to retire upon reaching a mandatory retirement age or which provides for any combination of the foregoing.    "Reduction in cost amendment" means an amendment to a retirement bill having a fiscal impact which reduces the cost of the bill as such cost is determined by the actuarial investigation for the bill prepared pursuant to Code Section 47-20-36.   "Retirement bill having a fiscal impact" means any retirement bill creating or establishing a retirement system and any other retirement bill other than a nonfiscal retirement bill. Such term shall include any bill requiring a public retirement system to divest or refrain from investing in specific investments or classes of investments.     (Code 1981, §47-20-30, enacted by Ga. L. 1983, p. 1368, § 1; Ga. L. 1985, p. 146, § 1; Ga. L. 1986, p. 30, § 1; Ga. L. 1987, p. 240, § 2; Ga. L. 1990, p. 767, § 1; Ga. L. 2008, p. 1094, § 2/SB 327.)    The 2008 amendment,  effective July 1, 2008, added the last sentence in paragraph (6).
GA Code § 47-20-31 (2021)
2021 Georgia Code|Title 47 - Retirement and Pensions|Chapter 20 - Public Retirement Systems Standards|Article 4 - Retirement Bills in General Assembly|Part 1 - General Provisions|§ 47-20-31. Retirement Bills Must Carry Legislative Counsel Number When Introduced; Changes in Bills Prior to Introduction

 No retirement bill may be introduced by any member of the General Assembly unless, at the time of its introduction, the bill has printed thereon in the upper right portion of each page of the bill an LC number. Once a retirement bill is presented by the Office of Legislative Counsel to a member of the General Assembly, neither the Office of Legislative Counsel nor any person shall make any change in the retirement bill prior to its introduction into the General Assembly unless the bill is returned to the Office of Legislative Counsel and that office assigns a new LC number to the bill.    (Code 1981, §47-20-31, enacted by Ga. L. 1983, p. 1368, § 1.)
GA Code § 47-20-32 (2021)
2021 Georgia Code|Title 47 - Retirement and Pensions|Chapter 20 - Public Retirement Systems Standards|Article 4 - Retirement Bills in General Assembly|Part 2 - Nonfiscal Retirement Bills|§ 47-20-32. Prerequisites to Introduction of Nonfiscal Retirement Bill

 As a condition precedent to the introduction of any retirement bill, the member of the General Assembly who intends to be the primary sponsor of the bill must present an exact copy of the proposed bill, which must bear an LC number, to the state auditor.The state auditor shall determine whether the proposed bill is a retirement bill having a fiscal impact or a nonfiscal retirement bill and provide a written certification of that determination to the member of the General Assembly who intends to be the primary sponsor of the bill.Such certification shall specifically identify the proposed bill by reference to the LC number.If the proposed bill is introduced into the General Assembly, it shall have attached thereto the original of the certification of the state auditor.If the LC number on the bill as offered for introduction is different from the LC number shown on the state auditor's certification or if the bill as offered for introduction does not bear an LC number on each page of the bill, the bill may not be accepted for introduction by the Secretary of the Senate or the Clerk of the House of Representatives, and the bill may not be considered by any committee of the House or Senate or by the House or Senate. If the bill is certified as a retirement bill having a fiscal impact, its introduction shall also be limited by the provisions of subsection (a) of Code Section 47-20-34.    (Code 1981, §47-20-32, enacted by Ga. L. 1983, p. 1368, § 1; Ga. L. 1985, p. 146, § 2; Ga. L. 1991, p. 353, § 1.)
GA Code § 47-20-33 (2021)
2021 Georgia Code|Title 47 - Retirement and Pensions|Chapter 20 - Public Retirement Systems Standards|Article 4 - Retirement Bills in General Assembly|Part 2 - Nonfiscal Retirement Bills|§ 47-20-33. Amendment of a Nonfiscal Retirement Bill

  A nonfiscal retirement bill may be introduced at any time during the first 20 days of any regular session of the General Assembly. After its introduction into the General Assembly, a nonfiscal retirement bill may not be amended in any manner to cause the bill to become a retirement bill having a fiscal impact.Any amendment to such a bill shall be submitted to the state auditor by the chairman of the committee, if a committee amendment, or by the presiding officer of the Senate or House if the amendment was made by the Senate or House.If the state auditor certifies in writing that the amendment does not cause the bill to become a retirement bill having a fiscal impact, the bill, as amended, may continue in the legislative process as any other bill. If the state auditor will not issue such a certification for the amendment, the bill's progress in the legislative process will end, and the bill shall not be considered further by either the House or the Senate, and, if passed by the General Assembly, the bill shall not become law and shall stand repealed in its entirety on the first day of July immediately following its enactment.   An amendment to a nonfiscal retirement bill which is prohibited by subsection (a) of this Code section may be withdrawn by the committee which made the amendment, if a committee amendment, or by the Senate, if that body made the amendment, or by the House, if that body made the amendment. If the amendment is withdrawn, the bill may continue in the legislative process as any other bill, unless it is subsequently amended, and, in that event, this Code section shall apply to the subsequent amendment.   A nonfiscal retirement bill which is not amended during the legislative process may be considered as any other bill.     (Code 1981, §47-20-33, enacted by Ga. L. 1983, p. 1368, § 1; Ga. L. 1987, p. 240, § 3; Ga. L. 1991, p. 353, § 2.)
GA Code § 47-20-35 (2021)
2021 Georgia Code|Title 47 - Retirement and Pensions|Chapter 20 - Public Retirement Systems Standards|Article 4 - Retirement Bills in General Assembly|Part 3 - Fiscal Retirement Bills|§ 47-20-35. Perfection of Bill by Committee; Actuarial Investigation

  A retirement bill having a fiscal impact which the committee wishes to consider shall first be perfected, if necessary, by the committee.The committee may delay further consideration of the bill until after the close of the regular session during which the bill was introduced, but the committee shall complete its consideration of the bill for submission to the state auditor under Code Section 47-20-36 by not later than July 15 immediately following the close of the legislative session.The committee shall be authorized to meet for not more than five days, unless additional days are authorized by the President of the Senate for the Senate committee or by the Speaker of the House for the House committee, during the period beginning with the day following the close of the session and ending on July 1 immediately following the close of the session for the purpose of considering and perfecting the bill.If the bill originated in the Senate, the House Committee on Retirement shall be authorized to meet with the Senate Committee on Retirement to consider and perfect a bill during the period following the close of a regular session, and, if the bill originated in the House, the Senate Committee on Retirement shall have the same authority.The committees may adopt such procedures as they find appropriate for conducting meetings at which both committees are present as authorized by this subsection.For attending meetings of their respective committees as authorized by this subsection, the members of the Senate and House committees on retirement shall receive the expenses and allowances provided by law for members of legislative interim committees. If a retirement bill having a fiscal impact is changed by the committee to which it is assigned, such change shall be accomplished only by a substitute bill, and no committee amendment to the bill, except by substitute, shall be authorized.   Immediately after a retirement bill having a fiscal impact has been considered and perfected as provided in subsection (a) of this Code section, the chairman of the committee to which the bill was assigned shall transmit an exact copy of the bill, as perfected by the committee, when applicable, to the state auditor. The copy submitted to the state auditor shall bear an LC number. The submission of the bill to the state auditor shall have attached thereto a letter signed by the chairman of the committee requesting the state auditor to make or cause to be made an actuarial investigation on the bill.     (Code 1981, §47-20-35, enacted by Ga. L. 1983, p. 1368, § 1; Ga. L. 1987, p. 240, § 4; Ga. L. 1990, p. 767, § 2.)
GA Code § 48-5-41.2 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 2 - Property Tax Exemptions and Deferral|Part 1 - Tax Exemptions|§ 48-5-41.2. Exemption From Taxation of Personal Property in Inventory for Business

 All tangible personal property constituting the inventory of a business shall be exempt from state ad valorem taxation.    (Code 1981, §48-5-41.2, enacted by Ga. L. 2009, p. 674, § 1/HB 482; Ga. L. 2010, p. 878, § 48/HB 1387.)   Editor's notes.   - The state-wide referendum (Ga. L. 2009, p. 674, § 1/HB 482), which enacted this Code section, was approved by a majority of qualified voters at the November 2, 2010 general election, and took effect January 1, 2011.
GA Code § 48-5-42 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 2 - Property Tax Exemptions and Deferral|Part 1 - Tax Exemptions|§ 48-5-42. Exempt Personalty

 All personal clothing and effects, household furniture, furnishings, equipment, appliances, and other personal property used within the home, if not held for sale, rental, or other commercial use, shall be exempt from all ad valorem taxation. All tools and implements of trade of manual laborers shall be exempt from all ad valorem taxation in an amount not to exceed $2,500.00 in actual value and all domestic animals shall be exempt from all ad valorem taxation in an amount not to exceed $300.00 in actual value.   (Ga. L. 1946, p. 12, § 1; Ga. L. 1971, p. 3, § 1; Code 1933, § 91A-1130, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2000, p. 470, § 1.)   Editor's notes.   - The state-wide referendum (Ga. L. 2000, p. 470, § 2), which amended this Code section by making exempt from ad valorem taxation tools and implements of trade of manual laborers in an amount not to exceed $2,500.00, was approved by a majority of the qualified voters voting at the general election held on November 7, 2000.    JUDICIAL DECISIONS
GA Code § 48-5-42.1 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 2 - Property Tax Exemptions and Deferral|Part 1 - Tax Exemptions|§ 48-5-42.1. Personal Property Tax Exemption for Property Valued at $7,500.00 or Less

  It is the intent of this Code section to exempt from the payment of ad valorem taxation certain tangible personal property on which the tax due does not exceed the reasonable cost of administering and collecting the tax.   All tangible personal property of a taxpayer, except motor vehicles, trailers, and mobile homes, shall be exempt from all ad valorem taxation if the actual fair market value of the total amount of taxable tangible personal property owned by the taxpayer within the county, as determined by the board of tax assessors, does not exceed $7,500.00.     (Code 1981, §48-5-42.1, enacted by Ga. L. 1986, p. 878, § 1; Ga. L. 1988, p. 13, § 48; Ga. L. 2001, p. 1218, § 1.)   Editor's notes.   - The Act (Ga. L. 1986, p. 878) which enacted the exemption granted by this Code section and which became effective on January 1, 1987, and was applicable to all tax years beginning on or after January 1, 1987, was approved by a majority of the voters voting at the November, 1986 general election.
GA Code § 48-5-43 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 2 - Property Tax Exemptions and Deferral|Part 1 - Tax Exemptions|§ 48-5-43. Exemption for Fertilizers

 Consumers of commercial fertilizers shall not be required to return for taxation any commercial fertilizers or any manures commonly used by farmers and others as fertilizers if the land upon which the fertilizer is to be used has been properly returned for taxation.   (Ga. L. 1901, p. 65, § 1; Civil Code 1910, § 1090; Code 1933, § 92-203; Code 1933, § 91A-1103, enacted by Ga. L. 1978, p. 309, § 2.)   Cross references.   - Georgia Fertilizer Act of 1997, § 2-12-1 et seq.
GA Code § 48-5-44 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 2 - Property Tax Exemptions and Deferral|Part 1 - Tax Exemptions|§ 48-5-44. Exemption of Homestead Occupied by Owner; Effect of Participation in Rural Housing Program on Homestead Exemption; Limits

 The homestead of each resident of this state actually occupied by the owner as a residence and homestead shall be exempted from all ad valorem taxation for state, county, and school purposes, except taxes levied by municipalities for school purposes and except to pay interest on and to retire bonded indebtedness, for as long as the residence and homestead is actually occupied by the owner primarily as a residence and homestead. The exemption shall not exceed $2,000.00 of the value of the homestead. Should the owner of a dwelling house on a farm who is already entitled to a homestead exemption participate in the program of rural housing and obtain a new house under contract with the local housing authority, he shall be entitled to receive the same homestead exemption as allowed before making the contract. Except as otherwise specifically provided by law, the value of all homestead property in excess of $2,000.00 shall remain subject to taxation. The exemption shall be returned and claimed in the manner prescribed by law. This exemption shall not apply to taxes levied by municipalities.   (Ga. L. 1946, p. 12, § 1; Ga. L. 1937-38, Ex. Sess., p. 145, §§ 6, 12, 14; Code 1933, § 91A-1110, enacted by Ga. L. 1978, p. 309, § 2.)   Cross references.   - Exemption of homestead and other property from levy and sale, Ga. Const. 1983, Art. VII, Sec. II, Para. I-IV and T. 44, C. 13.    JUDICIAL DECISIONS
GA Code § 48-5-45 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 2 - Property Tax Exemptions and Deferral|Part 1 - Tax Exemptions|§ 48-5-45. Application for Homestead Exemption; Unlawful to Solicit Fee to File Application for Homestead for Another

    An applicant seeking a homestead exemption as provided in Code Section 48-5-44 and qualifying under the provisions of Code Section 48-5-40 shall file a written application and schedule with the tax receiver or tax commissioner charged with the duty of receiving returns of property for taxation at any time during the calendar year subsequent to the property becoming the primary residence of the applicant up to and including the date for the closing of the books for the return of taxes for the calendar year.   The failure to file properly the application and schedule on or before the date for the closing of the books for the return of taxes of a calendar year in which the taxes are due shall constitute a waiver of the homestead exemption on the part of the applicant failing to make the application for such exemption for that year.     The owner of a homestead which is actually occupied by the owner as a residence and homestead shall not have to apply for the exemption more than once so long as the owner remains in continuous occupation of the residence as a homestead. The exemption shall automatically be renewed from year to year so long as the owner continuously occupies the residence as a homestead.   It is unlawful for any person, firm, or corporation to solicit, either directly or by mail or advertisement, any other person for the purpose of filing on behalf of such other person the application and schedule for homestead exemption required by this Code section if a fee is charged for filing such application and schedule on behalf of such other person. A violation of this subsection shall be a misdemeanor.    (Ga. L. 1937-38, Ex. Sess., p. 145, § 2; Ga. L. 1943, p. 101, § 1; Ga. L. 1945, p. 435, § 1; Ga. L. 1952, p. 317, § 1; Code 1933, § 91A-1111, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 538, § 2; Ga. L. 1979, p. 830, § 1,; Ga. L. 1981, p. 528, §§ 1; Ga. L. 1982, p. 3,§ 48; Ga. L. 1982, p. 531, § 2; Ga. L. 1982, p. 575, §§ 2. 9; Ga. L. 1982, p. 1108, § 2; Ga. L. 1983, p. 1849, §§ 2, 3; Ga. L. 1984, p. 22, § 48; Ga. L. 1992, p. 1190, § 1; Ga. L. 1994, p. 507, § 1; Ga. L 1997, p. 963, § 2; Ga. L. 1998, p. 1651, § 1; Ga. L. 2002, p. 1087, § 1; Ga. L. 2004, p. 455, § 2; Ga. L. 2008, p. 229, § 1/SB 159.)   Editor's notes.   - Ga. L. 1979, p. 830, § 2 provides that in the event of any conflict between Ga. L. 1979, p. 830, and Ga. L. 1978, p. 309, the 1979 Act shall prevail.