Nothing in this article shall be construed to exempt from taxation any franchise not enumerated in this article. All franchises of value not provided for in this article shall be returned for taxation and taxed pursuant to law as is other property.
History. Ga. L. 1902, p. 37, § 9; Civil Code 1910, § 1027; Code 1933, § 92-2302; Code 1933, § 91A-1802, enacted by Ga. L. 1978, p. 309, § 2.
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