2023 CODE OF GEORGIA › Title 36 - LOCAL GOVERNMENT (§§ 36-1-1 — 36-93-1) › PROVISIONS APPLICABLE TO COUNTIES, MUNICIPAL CORPORATIONS, AND OTHER GOVERNMENTAL ENTITIES (§§ 36-80-1 — 36-93-1) › Chapter 89 - HOMEOWNER TAX RELIEF GRANTS (§§ 36-89-1 — 36-89-6) › Section 36-89-1 - Definitions

As used in this chapter, the term:
(1)
"Applicable rollback" means a:
(A)
Rollback of an ad valorem tax millage rate pursuant to subsection (a) of Code Section
48-8-91
in a county or municipality that levies a local option sales tax;
(B)
Rollback of an ad valorem tax millage rate pursuant to subparagraph (c)(2)(C) of Code Section
48-8-104
in a county or municipality that levies a homestead option sales tax;
(C)
Subtraction from an ad valorem millage rate pursuant to Code Section
20-2-334
in a local school system that receives a state school tax credit;
(D)
Reduction of an ad valorem tax millage rate pursuant to the development of a service delivery strategy under Code Section
36-70-24
; and
(E)
Reduction of an ad valorem tax millage rate pursuant to paragraph (2) of subsection (a) of Code Section
33-8-8.3
in a county that collects insurance premium tax.
(2)
"County millage rate" means the net ad valorem tax millage rate, after deducting applicable rollbacks, levied by a county for county purposes and applying to qualified homesteads in the county, including any millage levied for those special districts reported on the 2004 ad valorem tax digest certified to and received by the state revenue commissioner on or before December 31, 2004, but not including any millage levied for purposes of bonded indebtedness and not including any millage levied on behalf of a county school district for educational purposes.
(3)
"Eligible assessed value" means a certain stated amount of the assessed value of each qualified homestead in the state. The amount of the eligible assessed value for any given year shall be fixed in that year's General Appropriations Act.
(4)
"Fiscal authority" means the individual authorized to collect ad valorem taxes for a county or municipality which levies ad valorem taxes.
(5)
"Municipal millage rate" means the net ad valorem tax millage rate, after deducting applicable rollbacks, levied by a municipality for municipal purposes and applying to qualified homesteads in the municipality, including any millage levied for those special tax districts reported on the 2004 City and Independent School Millage Rate Certification certified to and received by the state revenue commissioner on or before December 31, 2004, but not including any millage levied for purposes of bonded indebtedness and not including any millage levied on behalf of an independent school district for educational purposes.
(6)
"Qualified homestead" means a homestead qualified for any exemption, state, county, or school, authorized under Code Section
48-5-44
.
(7)
"School millage rate" means the net ad valorem tax millage rate, after deducting applicable rollbacks, levied on behalf of a county or independent school district for educational purposes and applying to qualified homesteads in the county or independent school district, not including any millage levied for purposes of bonded indebtedness and not including any millage levied for county or municipal purposes.
(8)
"State millage rate" means the state millage levy.
Amended by 2006 Ga. Laws 453,§ 36, eff. 4/14/2006.
Amened by 2005 Ga. Laws 24,§ 1, eff. 4/12/2005.
Amended by 2002 Ga. Laws 882, § 4, eff. 5/14/2002.
See 2005 Ga. Laws 24, § 3.