As used in this article, the term “special franchise” means:
The term does not include the mere right to be a corporation engaged in trading or manufacturing and exercising no franchise enumerated in this Code section.
History. Ga. L. 1902, p. 37, § 1; Civil Code 1910, § 1019; Code 1933, § 92-2301; Code 1933, § 91A-1801, enacted by Ga. L. 1978, p. 309, § 2.
Cross references.
Acquisition of property for highway and other transportation purposes, T. 32, C. 3.
Grants of franchises by counties to cable television systems, T. 36, C. 18.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 5 - Ad Valorem Taxation of Property
§ 48-5-420. “Special Franchise” Defined
§ 48-5-421. Taxation of Unenumerated Franchises
§ 48-5-421.1. Certain Property Projects Shall Not Constitute Special Franchises
§ 48-5-422. Returns to Commissioner; Effect of Filing Certified Copy of Authorization of Franchise
§ 48-5-423. Ascertainment of Valuations of Special Franchises; Levy and Collection of Tax
§ 48-5-425. Deductions From Special Franchise Tax Due Any County, Municipality, or School District