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HomeMy WebLinkAboutOrdinances 19-08-401 - 08/12/2019 - Establish Ad Valorem Tax RateL 1 STATE OF GEORGIA ORDINANCE NO. 19-08-401 COUNTY OF FULTON AN ORDINANCE OF THE MAYOR AND COUNCIL OF THE CITY OF MILTON, GEORGIA, TO ESTABLISH THE AD VALOREM TAX RATE OF THE CITY OF MILTON FOR FISCAL YEAR 2020; AND FOR OTHER PURPOSES WHEREAS, the Charter of the City of Milton, Georgia authorizes the City to levy and provide for the assessment of ad valorem property taxes on all property subject to taxation; and WHEREAS, the Charter of the City of Milton, Georgia provides that the valuation of all property subject to taxation by the City shall be determined according to the tax digest prepared by the Fulton County Board of Tax Assessors; and WHEREAS, the Mayor and City Council, after hearing and after duly considering all such relevant evidence, testimony and public comments, has determined that it is in the best interests of, and necessary to meet the expenses and obligations of, the City of Milton, Georgia to set a levy in the amount of $5.319 on each $1,000.00 of taxable value for all property subject to ad valorem taxation by the City; now BE IT ORDAINED by the Mayor and City Council of the City of Milton, Georgia as follows: SECTION I: The ad valorem tax rate for the City of Milton, Georgia for the 2020 fiscal year, on property subject to ad valorem taxation by the City is hereby fixed at $5.319 on forty percent (40%) of each $1,000.00 of property subject to ad valorem tax by the City. SECTION II: Said rate of $5.319 on forty percent (40%) of each $1,000.00 of taxable property is hereby levied as follows: (a) For General Government purposes $4.731 on forty percent (40%) of each $1,000.00 of taxable property. (b) For the purpose of retiring outstanding General Obligation bonds, $0.588 on forty percent (40%) of each $1,000.00 of taxable property. SECTION III: All ordinances and parts of ordinances in conflict herewith are hereby repealed. Page 1 of 4 ORDAINED this the 12'h day of August 2019. Attest: Sudie AM Gordon, City Clerk 1 Joe Lockwo d, r Page 2 of 4 Chapter 52 - TAXATION[" Footnotes: --- (1) --- State Law reference— Revenue and taxation generally, O.C.G.A. § 48-1-1 et seq.; ad valorem taxation of property, O.C.G.A. § 48-5-1 et seq.; county tax officials and administration, O.C.G.A. § 48-5-100 et seq.; county taxation, O.C.G.A. § 48-5-220 et seq.; miscellaneous local administration provisions, O.C.G.A. § 48-5-380; county sales and use taxes, O.C.G.A. § 48-8-110 et seq.; taxes on tobacco products, O.C.G.A. § 48-11-1 et seq.; levy of occupation taxes by counties and municipalities on certain businesses, O.C.G.A. § 48-13-1 et seq.; imposition of regulatory fees by local governments on certain businesses, O.C.G.A. § 48-13-8 et seq. ARTICLE I. - IN GENERAL Secs. 52-1-52-18. - Reserved. ARTICLE I1. - AD VALOREM TAXES Sec. 52-19. - Levied. (a) Authority. Section 1.12(40) of the city Charter authorizes the city to levy and provide the assessment and collection of ad valorem taxes on all property subject to taxation. (b) [ Rate. ] The ad valorem tax rate for the City of Milton, Georgia for the 2020 fiscal year, on property subject to ad valorem taxation by the city is hereby fixed at $5.319 on 40 percent of each $1,000.00 of property subject to ad valorem tax by the city. (Ord. No. 08-08-22, § I, 8-11-2008; Ord. No. 09-09-52, § I, 9-28-2009; Ord. No. 18-08-371 , § I, 8-13-2018) Sec. 52-20. - To be used for general governmental purposes. (a) For general government purposes, $4.731 on 40 percent of each $1,000.00 of taxable property. (b) For the purpose of retiring outstanding general obligation bonds, $0.588 on 40 percent of each $1,000.00 of taxable property. (Ord. No. 08-08-22, § II, 8-11-2008; Ord. No. 09-09-52, § II, 9-28-2009; Ord. No. 18-08-371 , § II, 8-13-2018) Page 3 of 4 1 1 Appendix A - FEES AND OTHER CHARGESW FEES AND OTHER CHARGES Section Description Conditions Amount (in dollars) IM Chapter 52—Taxation Ad valorem For property $5.319 on 40 percent of each $1,000.00 of 52- property (general government purposes at property 19(b) taxes subject to the ad $4.731 and retiring outstanding general propey valorem tax obligation bonds at $0.588) Page 4 of 4