Ad valorem tax; post-appeal valuation freeze; exclude certain residential properties

A BILL to be entitled an Act to amend Code Section 48-5-299 of the Official Code of Georgia Annotated, relating to ascertainment of taxable property, assessments against unreturned personal property, penalty for unreturned property, and changing real property values established by appeal in prior year or stipulated by agreement, so as to exclude certain residential properties from a post-appeal valuation freeze; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.