Section 48-5-55. Continuation of constitutional exemptions from ad valorem taxes

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(a) Exemptions from ad valorem taxation granted by or pursuant to constitutional amendments other than general constitutional amendments of state-wide application, which exemptions were in effect on June 30, 1983, are continued in effect as statutory law until otherwise provided for by law.

(b) The provisions of this part shall not prohibit any otherwise lawful local Act from granting exemptions from ad valorem taxes other than state ad valorem taxes, which exemptions are in addition to or in place of the exemptions granted pursuant to this part.

Code 1981, § 48-5-55, enacted by Ga. L. 1984, p. 1058, § 7.

                    
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