Fulton County |
Code of Ordinances |
Part I. LOCAL CONSTITUTIONAL AMENDMENTS AND LOCAL ACTS |
Chapter 58. TAXATION |
Article III. AD VALOREM TAXATION |
Division 2. EXEMPTIONS |
§ 58-106. Homestead defined.
Any other provision of this [state] constitution to the contrary notwithstanding, the term "homestead," as such term is used for purposes of determining eligibility for homestead exemption from local county, city and school taxes in Fulton County, shall include, but not be limited to, a claimant holding under an occupancy agreement as a stockholder of a nonprofit cooperative ownership housing corporation, which holds property, either as owner or under a 99-year lease.
(1976 Ga. Laws (Act No. 198), page 1864, § 1)
Editor's note
The above amendment to Ga. Const. (1945) art. VII, § I, ¶ IV was continued in full force and effect by 1986 Ga. Laws (Act No. 1063), page 4448. See Ga. Const. art. XI, § I, ¶ IV.