§ 58-107. Authority of general assembly to designate real property located in an urban enterprise zone for taxation purposes.

Notwithstanding anything to the contrary contained in this paragraph, the general assembly shall be authorized to enact legislation treating any or all real property located in an urban enterprise zone as designated by the governing body of the City of Atlanta as a separate class or classes of property from other tangible property located in Fulton County and the City of Atlanta for the purposes of ad valorem taxes levied for city and county purposes, and to adopt different rates, methods, or assessment dates for the taxation of such property.

(1982 Ga. Laws (Act No. 174), page 2647, § 1)

Editor's note

The above amendment to Ga. Const. (1976) art. VII, § I, ¶ III was continued in full force and effect by 1986 Ga. Laws (Act No. 1051), page 4424. See Ga. Const. art. XI, § I, ¶ IV.