60
TAXATION AND REVENUE SYSTEMS—GEORGIA.
the localities affected are concerned. The provisions
of these laws are so heterogeneous that they could not
be compiled within a reasonable space.
CONSTITUTIONAL PROVISIONS.
ARTICLE IV.
Sec. 1. Par. 1. The right of taxation is a sovereign right, inalien
able, indestructible, is the life of the state, and rightfully belongs
to the people in all republican governments, and neither the gen
eral assembly nor any nor all other departments of the government
established by this constitution shall ever have the authority to
irrevocably give, grant, limit, or restrain this right; and all laws,
grants, contracts, and all other acts whatsoever by said govern
ment or any department thereof to effect any of these purposes
shall be, and are hereby, declared to be null and void for every
purpose whatsoever, and said right of taxation shall always be
under the complete control of, and revocable by, the state, not
withstanding any gift, grant, or contract whatsoever by the general
assembly.
ARTICLE VII.
Sec. 1. Par. 1. (Enumerates the purposes for which alone the gen
eral assembly may exercise the powers of taxation.)
Par. 2. The levy of taxes on property for any one year by the
general assembly for all purposes, except to provide for repelling
invasion, suppressing insurrection, or defending the state in time
of war, shall not exceed 5 mills on each dollar of the value of the
property taxable in the state.
Sec. 2. Par. 1. All taxation shall be uniform upon the same class
of subjects, and ad valorem on all property subject to be taxed
within the territorial limits of the authority levying the tax, and
shall be levied and collected under general laws. The general
assembly may, however, impose a tax upon such domestic animals
as, from then- nature and habits, are destructive of property.
Par. 2. The general assembly may by law exempt from taxation
all public property; all places of religious worship or burial; all insti
tutions of purely public charity; all buildings erected for and used
as a college, incorporated academy, or other seminary of learning;
the real and personal estate of any public library, and that of any
other literary association used by or connected with such library;
all books and philosophical apparatus; and all paintings and statuary
of any company or association kept in a public hall and not held as
merchandise or for purposes of sale or gain: Provided, That the prop
erty so exempted be not used for purposes of private or corporate
profit or income.
Par. 3. No poll tax shall be levied except for educational pur
poses, and such tax shall not exceed $1 annually upon each poll.
Par. 4. All laws exempting property from taxation, other than
the property herein enumerated, shall be void.
Par. 5. The power to tax corporations and corporate property
shall not be surrendered or suspended by any contract or grant to
which the state shall be a party.
Sec. 6. Par. 2. The general assembly shall not have power to
delegate to any county the right to levy a tax for any purpose,
except for educational purposes in instructing children in the
elementary branches of an English education only; to build and
repair the public buildings and bridges; to maintain and support
prisoners; to pay juries and coroners, and for litigation, quarantine,
roads, and expenses of courts; to support paupers, and pay debts
heretofore existing, to pay the county police, and to provide for
necessary sanitation.
ARTICLE VIII.
Sec. 4. Par. 1. (The general assembly may authorize a county
school tax.)
OFFICERS.
The officers most directly concerned with taxation
are:
(1) The “tax receivers” or “receivers of returns of taxable prop
erty,” elected biennially, one in each county. (This officer corre
sponds to the assessor of other states.)
(2) The tax assessors in cities, three in number.
(3) The tax collectors, elected biennially, one in each county.
(4) The ordinary of each county, who acts as auditor.
(5) The comptroller general, elected for two years.
State Revenues.
A. GENERAL PROPERTY TAXES.
1. Base—
a. The property included and exempt.—All real and
personal property, whether owned by individuals or
corporations, resident or nonresident, is liable to
taxation.
Real property and personal property are not spe
cially defined for purposes of taxation, and the general
definitions prevail. Interest in land less than fee is
regarded as real estate.
There are no special provisions defining the classes
of property subject to taxation.
Mortgages are taxed as personal property. Promis
sory notes, accounts, judgments, mortgages, liens of
all kinds, and all choses in action are to be given in at
their value whether solvent or partially solvent.
For exemptions, see constitution, Art. VII, sec. 2, par. 2, quoted
above.
b. Assessment.—In general, the taxpayer is required
to furnish a sworn statement of his property and its
valuation to the tax receiver. The tax receiver, how
ever, may fix a different valuation, which is required to
be at “the fair market value,” i. e., the amount which
the property and subjects would bring, not at a forced
sale, but “when sold in such manner as such property
and subjects are usually sold.”
Immediately after the 1st day of March of each year
the governor, comptroller general, and state treasurer
shall fix a day between January 1 and April 1 of the
following year as the day for making returns, the day
not to be fixed until March 1 of each year.
On all property hereinafter referred to as valued for
taxation by the comptroller general the valuation re
fers to the 1st day of January and is returnable by the
1st day of March each year. Persons who fail to make
lists are penalized by double taxation, while defaulting
corporations are subject to heavy fines.
The receiver of tax returns makes up from the lists
furnished by the taxpayers a digest in triplicate, one
copy going to the comptroller general, one to the or
dinary of the county, and one to the tax collector.
Tax receivers are compensated by fees at the rate of
one-half those paid to the tax collector.
