§ 9-116. Determination of years exemption is applicable.

Latest version.

The exemption granted by this Act shall apply to all taxable years beginning on or after January 1 of the year in which the amount of the Fulton County tax digest attributable to the residential classification increases by 30 percent or more over the amount of the 1990 Fulton County tax digest attributable to the residential classification.

(1992 Ga. Laws, page 7003, § 6)

                    
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