Enacted Georgia property tax legislation adds certain fulfillment centers to properties eligible for a freeport exemption. The enacted law provides that a governing authority may exempt from ad valorem taxation the stock in trade of a fulfillment center which, on January 1, is stored in a fulfillment center and which is made available to remote purchasers who may make such purchases by electronic, internet, telephonic, or other remote means, and where such stock in trade of a fulfillment center will be shipped from the fulfillment center and delivered to the purchaser at another location. The exemption may be for a period not exceeding 12 months from the date the property is stored in the state. The official books and records of the fulfillment center must contain a full, true, and accurate inventory of all such property, including the date of the receipt of the property and the date of the withdrawal of the property. The official books and records of any such fulfillment center pertaining to property for which a freeport exemption has been claimed must be at all times open to the inspection of all taxing authorities.