Georgia Code
Part 1 - Tax Exemptions
§ 48-5-52.1. Exemption From Ad Valorem Taxation for State, County, Municipal, and School Purposes of Homesteads of Unremarried Surviving Spouses of u.s. Servicemembers Killed in Action

History. Code 1981, § 48-5-52.1 , enacted by Ga. L. 2000, p. 799, § 1; Ga. L. 2002, p. 868, § 1.
Cross references.
Gold Star license plates, § 40-2-85.3 .
Editor’s notes.
Ga. L. 2000, p. 799, § 2, provides that this Code section becomes effective January 1, 2001, only upon approval by the voters at the November 2000 general election. The constitutional amendment (Ga. L. 1999, p. 1275) was approved by a majority of the qualified voters voting at the general election held on November 7, 2000.
The state-wide referendum (Ga. L. 2002, p. 868, § 2) which provided for an ad valorem tax exemption from taxation for the surviving spouses of military personnel killed while serving in war or armed conflict was approved by a majority of the qualified voters voting at the November, 2002 general election.
Ga. L. 2002, p. 868, § 2, not codified by the General Assembly, provides that this Act shall apply to all tax years beginning on or after January 1, 2003.

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