OF MACON COUNTY, GEORGIA

                        WHEREAS, the Board of Commissioners of Macon County, Georgia, voted to support implementation of a Freeport exemption;

                        WHEREAS, a primary election was held July 18, 2000, at which a referendum was submitted to the voters of Macon County, Georgia, for approval or disapproval of the Freeport exemption;

                        WHEREAS, at the said special election the voters of Macon County, Georgia, approved the implementation of a Freeport exemption;

                        NOW, THEREFORE, the Board of Commissioners of Macon County, Georgia, by this Resolution do hereby implement a 100% exemption of the value of such tangible personal property as defined in O.C.G.A. §48-5-48.2 (1)(2)(3) which code section is hereby incorporated by reference thereto.

                        This exemption shall be implemented January 1, 2012.

                     SO RESOLVED by a vote of three (3) Commissioners for and two (2) Commissioners opposed, this 20^th day of October, 2011.

                                   BOARD OF COMMISSIONERS OF MACON COUNTY, GEORGIA.

                                   By:___________________________________

1.                                     A.Richmond Felton,  Chairman

                                R