REQUESTING THE DEPARTMENT OF TAXATION TO ESTABLISH A TAX AMNESTY DAY TO ALLOW BUSINESSES AND INDIVIDUALS TO PAY UNPAID TAXES WITHOUT PENALTIES OR FINES.

2025 Regular Session Introduced by Terez Amato and 6 co-sponsors

HR 97 allows Georgia counties to acquire state properties for local projects, enhancing infrastructure and community services through transfers, leases, and exchanges.

Referred to FIN, referral sheet 22

#departmentoftaxation #taxamnestyday

Purpose and Intent

House Resolution 97 (HR 97) aims to authorize the conveyance, lease, and exchange of various state-owned properties across multiple counties in Georgia. The resolution facilitates local government projects and initiatives by allowing the transfer of state properties to local authorities for specific uses, such as road construction and facility expansions.

Key Provisions

HR 97 includes several specific actions regarding state-owned properties:

Conveyance of Properties: The resolution authorizes the transfer of ownership of state properties located in:

Bryan County: Approximately 0.162 acres for a roundabout road project.
Colquitt County: Approximately 5.468 acres for the Moultrie-Colquitt County Development Authority.
Fulton County: Various properties for local government use.

Leasing of Properties: The resolution permits the leasing of state-owned properties in:

Cherokee County: Approximately 0.03 acres for a radio tower.
Hall County: Additional properties for unspecified uses.

Exchange of Properties: The resolution allows for the exchange of properties, notably in Clarke County, where a property exchange is requested by Mallory and Evans Development, LLC.

Lease Amendments: The resolution includes provisions for amending existing leases, such as in Effingham County, to accommodate additional space for parking at the Savannah Technical College and Career Academy.

Affected Parties

The resolution primarily affects:
- Local Governments: Counties such as Bryan, Cherokee, Clarke, Colquitt, Effingham, Fulton, Glynn, Habersham, Hall, Henry, Miller, Sumter, and Tattnall will benefit from the authorized actions.
- State Agencies: The Georgia Forestry Commission and the Technical College System of Georgia will be involved in the management and transfer of the properties.

Procedural Timeline

Introduced: January 3, 2025

House Actions: Passed by the House on February 11, 2025, and sent to the Governor on April 7, 2025.

Senate Actions: Passed by the Senate on March 11, 2025, after being favorably reported by a committee on February 26, 2025.

Governor's Approval: Signed into law on May 14, 2025, with an effective date of the same day.

Conclusion

HR 97 serves as a legislative tool to facilitate local development and infrastructure projects by allowing the transfer and lease of state-owned properties. This resolution reflects the state's commitment to supporting local governments in their efforts to enhance community services and infrastructure.

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