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SUMMARIES OF

PROPOSED

CONSTITUTIONAL

AMENDMENTS

Pursuant to requirements of the Georgia Constitution, Attorney General Samuel S. Olens, Secretary of State Brian P. Kemp, and Legislative Counsel Wayne R. Allen hereby provide the summaries of the proposed constitutional amendments that will appear on the November 4, 2014, general election ballot for consideration by the people of Georgia:

- 1 -

To prohibit an increase in the state income tax rate in effect

January 1, 2015.

Senate Resolution No. 415

Resolution Act No. 592

Ga. L. 2014, p. 888

"( ) YES

( ) NO

Shall the Constitution of Georgia be amended to prohibit the General Assembly from increasing the maximum state income tax rate?"

Summary

This proposal prohibits the General Assembly from increasing the maximum marginal state income tax rate above the rate in effect on January 1, 2015. It adds a new Paragraph IV to Article VII, Section III of the Georgia Constitution.

A copy of this entire proposed constitutional amendment is on file in the office of the judge of the probate court and is available for public inspection.

- 2 -

Adding reckless driving penalties or fees to the brain and spinal injury trust fund.

House Resolution No. 1183

Resolution Act No. 589

Ga. L. 2014, p. 887

"( ) YES

( ) NO

Shall the Constitution of Georgia be amended to allow additional reckless SEQ CHAPTER \h \r 1driving penalties or fees to be added to the Brain and Spinal Injury Trust Fund to pay for care and

rehabilitative services for Georgia citizens who have survived neurotrauma with head or spinal cord injuries?"

Summary

This proposal authorizes the General Assembly to provide by law for the imposition of additional penalties or fees for the offense of reckless driving and to provide for the allocation of such additional penalties or fees to the Brain and Spinal Injury Trust Fund, for the specified purpose of meeting any and all costs, or any portion of the costs, of providing care and rehabilitative services to citizens of this state who have survived neurotrauma with head or spinal cord injuries. It amends Paragraph VI (k) of Article III, Section IX of the Georgia Constitution.

A copy of this entire proposed constitutional amendment is on file in the office of the judge of the probate court and is available for public inspection.

SUMMARY OF

PROPOSED STATE-WIDE

REFERENDUM

QUESTION

Pursuant to Code Section 21-2-4 of the O.C.G.A., the Secretary of State is authorized to include with the summaries of proposed constitutional amendments a summary of any state-wide referendum question to be voted on at the same general election:

- A -

Allows property owned by the University System of Georgia and operated by providers of student housing and other facilities to remain exempt from taxation.

House Bill No. 788

Act No. 613

Ga. L. 2014, p. 679

"( ) YES

( ) NO

Shall property owned SEQ CHAPTER \h \r 1by the University System of Georgia and utilized by providers of college and university student housing and other facilities continue to be exempt from taxation to keep costs affordable?"

Summary

This Act provides for an ad valorem tax exemption for private interests in property of the Board of Regents of the University System of Georgia that is operated by a private party and further provides that such arrangements shall not constitute special franchises for purposes of ad valorem taxation.

If approved by a majority of the voters, the tax exemption provided by the Act becomes effective January 1, 2015, and applies to all tax years beginning on or after that date.

No.60466-10-16-23-30

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