Georgia Code
Chapter 5 - Ad Valorem Taxation of Property
Article 9 - Franchises

§ 48-5-420. “Special Franchise” Defined - As used in this article, the term “special franchise” means:...

§ 48-5-421. Taxation of Unenumerated Franchises - Nothing in this article shall be construed to exempt from...

§ 48-5-421.1. Certain Property Projects Shall Not Constitute Special Franchises - Any property which is exempt from ad valorem taxation pursuant...

§ 48-5-422. Returns to Commissioner; Effect of Filing Certified Copy of Authorization of Franchise - On or before March 1 in each year, each person...

§ 48-5-423. Ascertainment of Valuations of Special Franchises; Levy and Collection of Tax - History. Ga. L. 1902, p. 37, § 3; Civil Code...

§ 48-5-424. Returns of Special Franchises Exercised in More Than One County, Municipality, or School District; Apportionment of Valuation; Certification by Commissioner; Collection and Enforcement - History. Ga. L. 1902, p. 37, §§ 4-7; Civil Code...

§ 48-5-425. Deductions From Special Franchise Tax Due Any County, Municipality, or School District - History. Ga. L. 1903, p. 18, §§ 1-3; Civil Code...