Staff Analysis of the Legislation
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Originally, this bill establishes a new procedure that will apply to any county for which the state revenue commissioner did not approve a 2017 county tax digest and the county was granted by a court a temporary tax collection order in 2017. In that limited circumstance, the temporary collection order shall apply to the next two years. During the collection period, the board of assessors is required to take corrective measures. Numerous criteria are set forth, but they are not required to be followed and need only be considered during the correction perio. The bill was completely changed in committee and is now a homestead exemption bill for the city of Atlanta. |
