HB 643

Abstract

A BILL to be entitled an Act to amend Code Section 48-5-41 of the O.C.G.A., relating to property tax exemptions, so as to terminate an exemption from ad valorem taxation for public property owned by a political subdivision outside of its territorial limits that is developed by grading or other improvements to the extent of at least 25 percent of the total land area and has facilities actively used for a public or governmental purpose; to amend Article 2 of Chapter 3 of Title 6 of the O.C.G.A., relating to powers of local governments as to air facilities, so as to provide that the underlying fee interest in local government airport property which remains vested in the local government shall not be deemed to be used for public, governmental, and municipal purposes; to provide that the public is not entitled to rightful, equal, and uniform use of airports and landing fields leased to private parties; to provide for related matters; to repeal conflicting laws; and for other purposes.