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“( ) YES Shall the revised homestead option sales and use ( ) NO tax being levied within the special district within County for the purpose of reducing the ad valorem property tax millage rates levied by county and municipal governments on homestead properties, with 99 percent of such tax being used to roll back ad valorem property tax millage rates, be terminated?”
History. Code 1981, § 48-8-109.21 , enacted by Ga. L. 2020, p. 674, § 1/HB 1102.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 8 - Sales and Use Taxes
Article 2A - Homestead Option Sales and Use Tax (Host)
Part 3 - Revised Homestead Option Sales and Use Tax
§ 48-8-109.16. Approval by Electorate of Sales and Use Taxes Authorized by This Part
§ 48-8-109.20. Credit of Tax Against Similar Taxes Collected in Other Jurisdictions on Same Property
§ 48-8-109.21. Referendum Election to Decide Imposition of Tax; Procedure