§ 1-4-6. Authority of General Assembly to authorize tax on mobile home rental sites and units.

Article VII, Section IV of the Constitution is hereby amended by adding at the end thereof the following paragraph:

"Any other provisions of this Constitution to the contrary notwithstanding, the General Assembly is hereby authorized to provide by law that the Board of Commissioners of Henry County may levy and collect a tax, subject to the exemptions and graduations as may be provided by such law, on mobile home rental units and mobile home rental sites located within said county not to exceed a rate of two (2) percent of the total amount annually collected as rent for such units and sites."

(Ga. Laws 1970, P. 1119, Act No. 218, § 1)

Cross reference

Tax on mobile homes and mobile home rental sites authorized, § 2-4-16, ordinances relating to mobile homes, § 3-9-141 et seq.

Editor's note

The above amendment was ratified by the electors at the November 3, 1970 election as required by section 2 of the act proposing the amendment. A 1976 amendment to Art. VII, § 1 of the Georgia Constitution repealed Ga. Code Ann. § 23-2307, which was similar to the act passed pursuant to the above amendment. See also Official Code of Georgia Annotated, § 48-5-441.