Georgia Amendment 11, Property Taxes on Inventory Amendment (1970)
| Georgia Amendment 11 | |
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| Election date |
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| Topic Property and Taxes |
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| Status |
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| Type Legislatively referred constitutional amendment |
Origin |
Georgia Amendment 11 was on the ballot as a legislatively referred constitutional amendment in Georgia on November 3, 1970. It was defeated.
A "yes" vote supported authorizing the General Assembly to classify inventory as a separate property class for taxation. |
A "no" vote opposed authorizing the General Assembly to classify inventory as a separate property class for taxation. |
Election results
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Georgia Amendment 11 |
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| Result | Votes | Percentage | ||
| Yes | 252,633 | 44.76% | ||
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311,765 | 55.24% | ||
Text of measure
Ballot title
The ballot title for Amendment 11 was as follows:
| “ | Shall the Constitution be amended so as to authorize the General Assembly to classify tangible personal property comprising inventory as a separate and distinct class of property for ad valorem taxation purposes and to provide for its taxation, at the option of the taxpayer, in the same manner and on the same basis as other tangible personal property, not including motor vehicles, or upon the basis of the average annual inventory maintained by the taxpayer during the immediately preceding calendar year in such manner as the General Assembly shall provide? | ” |
Full Text
The full text of this measure is available here.
Path to the ballot
- See also: Amending the Georgia Constitution
A two-thirds (66.67%) vote is required during one legislative session for the Georgia State Legislature to place an amendment on the ballot. That amounts to a minimum of 120 votes in the Georgia House of Representatives and 38 votes in the Georgia State Senate, assuming no vacancies. Amendments do not require the governor's signature to be referred to the ballot.
See also
Footnotes
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State of Georgia Atlanta (capital) |
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