§ 28-12-1 - (Repealed effective July 1, 2012) Legislative findings
               	 		
O.C.G.A.    28-12-1   (2010)
   28-12-1.    (Repealed effective July 1, 2012) Legislative findings 
      (a)  The General Assembly finds and determines that:
      (1)  It  has been many years since there has been any systematic study of the  State of Georgia's revenue structure, and there exists a need for such  study today;
      (2)  Such study and the  formulation of recommendations for tax structure changes which may be  recommended as a result can be best carried out through the council  established by this chapter; and
      (3)  Enactment  of the recommendations from such process, if deemed appropriate at the  2011 session of the General Assembly, may be best carried out through a  deliberative and specific legislative process.
(b)  It is the intention of the General Assembly that:
      (1)  The  2010 Special Council on Tax Reform and Fairness for Georgians created  in Code Section 28-12-2 shall during 2010 conduct a thorough study of  the state's current revenue structure and make a report of its findings  and recommendations for legislation to the Speaker of the House and the  Lieutenant Governor no later than January 10, 2011;
      (2)  The  Special Joint Committee on Georgia Revenue Structure created in Code  Section 28-12-3 shall during the 2011 legislative session cause to be  introduced in the House of Representatives one or more bills or  resolutions incorporating without significant changes the  recommendations of the council, and such legislation shall, after its  introduction, be referred directly and only to the special joint  committee;
      (3)  If the special joint  committee recommends that one or more bills or resolutions referred to  it do pass or do pass by committee substitute, the measure or measures  recommended by the special joint committee shall then be in order for  consideration only by the House of Representatives at any time fixed by  the Speaker of the House. Any such bill or resolution shall be reported  directly to the floor of the House and shall receive an up or down vote  as reported from the special joint committee without amendment;
      (4)  If  one or more bills or resolutions referred by the special joint  committee are passed by the House of Representatives, the measure or  measures shall then be in order for consideration only by the Senate at  any time fixed by the President of the Senate. Any such bill or  resolution shall be reported directly to the floor of the Senate and  shall receive an up or down vote as reported from the House without  amendment;
      (5)  Any bills or resolutions  considered as provided for in this Code section shall be read three  times on three separate days in each house and shall be considered in  compliance with all other requirements of the Constitution;
      (6)  The  rules of the Senate and the House of Representatives for the 2011  legislative session may, as adopted or as amended, contain such  provisions as may be necessary or appropriate to comply with the  legislative process specified by this Code section.