Georgia Amendment 11, Property Tax Exemptions Measure (1978)

Georgia Amendment 11
Election date November 7, 1978
Topic Property and Taxes
Status Approved
Type Legislatively referred constitutional amendment	Origin State legislature

Georgia Amendment 11 was on the ballot as a legislatively referred constitutional amendment in Georgia on November 7, 1978. It was approved.

A "yes" vote supported allowing the General Assembly to exempt intangible personal property from ad valorem tax if administrative costs exceed the taxpayer's liability.

A "no" vote opposed allowing the General Assembly to exempt intangible personal property from ad valorem tax if administrative costs exceed the taxpayer's liability.

Election results

Georgia Amendment 11
Result		Votes	Percentage
Yes		277,333	59.14%
No		191,599	40.86%

Results are officially certified.

Source

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 exempt from the return of, or payment of the ad valorem tax on, intangible personal property when the reasonable costs, as specified by law, of receiving, processing, and other administration of an intangible personal property tax return exceeds the liability of the taxpayer for the tax?

”

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

1978 Measures

• 1978 Measures
• Taxes on the ballot
• Property on the ballot
• 1978 legislative sessions

Georgia

• Georgia ballot measures
• Georgia ballot measure laws

News and analysis

• Ballot measure lawsuits
• Ballot measure readability
• Ballot measure polls