The tax on personal property shall be at the rate of 15 mills per dollar (i.e., $15.00/$1,000.00
in assessed value) less roll back for local option sales tax which shall be adopted
each year; provided, however, that the minimum tax on any personal property tax account
shall be at a rate pursuant to requirements set forth in O.C.G.A. § 48-5-42.1 et seq.
Such rate shall become effective as of January 1, 1980, and shall continue in effect
until it is amended or repealed.
(Code 1976, § 8-42; Ord. of 8-3-2009, § IV)
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