History. Ga. L. 1902, p. 37, §§ 4-7; Civil Code 1910, §§ 1022, 1023, 1024, 1028; Ga. L. 1919, p. 288, §§ 132-134; Code 1933, §§ 92-2305, 92-2306, 92-2307, 92-2308; Code 1933, § 91A-1805, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1988, p. 1568, § 5.
Editor’s notes.
Ga. L. 1988, p. 1568, § 15, not codified by the General Assembly, provided that the Act “shall apply to all tax years beginning on or after January 1, 1989.
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