Georgia Code
Part 1 - Tax Exemptions
§ 48-5-48.2. Level 1 Freeport Exemption; Referendum

History. Code 1981, § 48-5-48.2 , enacted by Ga. L. 1984, p. 1058, § 4; Ga. L. 1992, p. 2482, § 2; Ga. L. 1996, p. 926, § 1; Ga. L. 1998, p. 295, § 3; Ga. L. 1998, p. 1120, § 2; Ga. L. 2012, p. 249, § 2/HB 48; Ga. L. 2013, p. 83, § 1/HB 304; Ga. L. 2016, p. 731, § 2/HB 935; Ga. L. 2017, p. 774, § 48/HB 323; Ga. L. 2018, p. 986, § 2/HB 888; Ga. L. 2019, p. 763, § 1/HB 405.
The 2016 amendment, effective July 1, 2016, added paragraph (b)(4); redesignated former paragraph (b)(4) as present paragraph (b)(5); added paragraph (b)(6); redesignated former paragraph (b)(5) as present paragraph (b)(7); deleted “or” at the end of paragraph (c)(2); substituted “; or” for a period at the end of paragraph (c)(3); and added paragraph (c)(4).
The 2017 amendment, effective May 9, 2017, part of an Act to revise, modernize, and correct the Code, in the first sentence of paragraph (c)(4), substituted “January 1, is stored” for “January 1, are stored” and “which is” for “which are”; and revised punctuation in the first sentence of subsection (e).
The 2018 amendment, effective May 8, 2018, in paragraph (c)(1), inserted “by the taxpayer or the taxpayer’s designated agent” in the middle of the first sentence and inserted “combined,” in the middle of the second sentence; deleted “and” at the end of subparagraph (c)(1)(B); added “and” at the end of subparagraph (c)(1)(C); and added subparagraph (c)(1)(D).
The 2019 amendment, effective July 1, 2019, added paragraph (b)(1); redesignated former paragraphs (b)(1) through (b)(7) as present paragraphs (b)(2) through (b)(8), respectively; substituted “internet” for “Internet” in the middle of paragraph (b)(5) and in the middle of the first sentence of paragraph (c)(4); inserted “, the taxpayer’s affiliate,” in the middle of the first sentence of paragraph (c)(1); deleted “and” at the end of subparagraph (c)(1)(C); added “and” at the end of subparagraph (c)(1)(D); and added subparagraph (c)(1)(E).
Editor’s notes.
Ga. L. 1984, p. 1058, § 9, not codified by the General Assembly, provides: “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.”
Ga. L. 2012, p. 249, § 5/HB 48, not codified by the General Assembly, provides for severability.
Ga. L. 2013, p. 83, § 2/HB 304, not codified by the General Assembly, provided that the amendment to this Code section shall apply to all taxable years beginning on and after January 1, 2014.
Law reviews.
For article, “Procedure and Problems in Georgia Ad Valorem Tax Appeals,” see 26 Ga. St. B.J. 98 (1990).
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).

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