Ad valorem tax; property; provide for a tax deferral based on low income for certain municipalities

A BILL to be entitled an Act to amend Article 2 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to property tax exemptions and deferral, so as to provide for a tax deferral based on low income for certain municipalities; to provide for procedures and requirements; to provide for conditions and limitations; to provide for penalties; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.