Georgia Code
Article 11 - Ad Valorem Taxation of Public Utilities
§ 48-5-521. Method of Assessment of Property of Railroad Companies for Purposes of County and Municipal Taxation

History. Ga. L. 1889, p. 29, § 3; Civil Code 1895, § 786; Civil Code 1910, § 1038; Code 1933, § 92-2703; Code 1933, § 91A-2211, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1980, p. 10, § 15; Ga. L. 1988, p. 1568, § 10.
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.

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Structure Georgia Code

Georgia Code

Title 48 - Revenue and Taxation

Chapter 5 - Ad Valorem Taxation of Property

Article 11 - Ad Valorem Taxation of Public Utilities

§ 48-5-510. Definitions

§ 48-5-511. Returns of Public Utilities to Commissioner; Itemization and Fair Market Value of Property; Other Information; Apportionment to More Than One Tax Jurisdiction

§ 48-5-512. Issuance of Execution for Failure to File Return

§ 48-5-513. Penalty for Failure to File Return and Pay Tax; Revocation of Charter

§ 48-5-515. Availability of Returns and Tax Documents for Public Inspection

§ 48-5-518. Taxation of Nonresident Sleeping Car Companies Doing Business in State; Method of Assessment; Returns to Commissioner by Chief Executive Officer

§ 48-5-519. Taxation of Railroad Equipment Companies Doing Business in State; Exemption of Railroad Company Operating Railroad; Collecting and Remitting Taxes; Execution for Failure to Make Return

§ 48-5-520. Taxation of Rolling Stock and Other Personal Property of Railroad Companies Doing Business in State; Method of Assessment

§ 48-5-521. Method of Assessment of Property of Railroad Companies for Purposes of County and Municipal Taxation

§ 48-5-524. Annual Report by Commissioner to Each County Board of Tax Assessors of All Public Utility Property Within County; Contents; Availability for Public Inspection