Georgia Code, Title 48, Chapter 5, Article 11 - Ad Valorem Taxation of Public Utilities

• § 48-5-510 - Definitions
  As used in this article, the term: (1) "Chief executive officer" means the owner, president, general manager, or agent having control of a public...
• § 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
  (a) The chief executive officer of each public utility shall be required to make an annual tax return of all property located in this...
• § 48-5-512 - Issuance of Execution for Failure to File Return
  (a) If any person required to make a return to the commissioner fails to return the taxable property or pay annually to the state,...
• § 48-5-513 - Penalty for Failure to File Return and Pay Tax; Revocation of Charter
  (a) If a public utility fails to make the return required by Code Section 48-5-511 by the date specified in that Code section, or...
• § 48-5-514 - Subjection of Returns of Public Utilities for County, Municipal, and School Taxation to Laws Governing Returns of Such Property for State Taxation
  Reserved. Repealed by Ga. L. 1988, p. 1568, § 6, effective April 12, 1988.
• § 48-5-515 - Availability of Returns and Tax Documents for Public Inspection
  Every return made to the commissioner by any person required to make returns of the value of its properties or franchises to the commissioner...
• § 48-5-516 - Appeals in Cases of Assessment or of Correction of Returns to State Board of Equalization; Notice; Time; Procedure
  Reserved. Repealed by Ga. L. 1988, p. 1568, § 7, effective April 12, 1988.
• § 48-5-517 - Payment of Taxes Assessed to Commissioner by Chief Executive Officers; Time of Payment
  Reserved. Repealed by Ga. L. 1988, p. 1568, § 8, effective April 12, 1988.
• § 48-5-518 - Taxation of Nonresident Sleeping Car Companies Doing Business in State; Method of Assessment; Returns to Commissioner by Chief Executive Officer
  Reserved. Repealed by Ga. L. 1981, p. 1857, § 22, effective April 22, 1981.
• § 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
  (a) Any person owning, leasing, furnishing, or operating any kind of railroad cars on any railroad in this state shall be deemed a railroad...
• § 48-5-520 - Taxation of Rolling Stock and Other Personal Property of Railroad Companies Doing Business in State; Method of Assessment
  A railroad company operating a railroad lying wholly within this state or lying partly in this state and partly in another state shall be...
• § 48-5-521 - Method of Assessment of Property of Railroad Companies for Purposes of County and Municipal Taxation
  (a) The commissioner shall propose, and the appropriate local tax officials shall fix, an assessment on each railroad company's property in each of the...
• § 48-5-522 - Notice and Demand to File Return
  Reserved. Repealed by Ga. L. 1987, p. 977, § 2, effective January 1, 1988.
• § 48-5-523 - Affidavit of Illegality by Public Utilities; Procedure; Requirement that Tax Be Paid; Hearing in Superior Court; Effect of Failure to Pay Tax; Right of Amendment; Bond and Security
  Reserved. Repealed by Ga. L. 1988, p. 1568, § 11, effective April 12, 1988.
• § 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
  (a) At least once each year, the commissioner shall make a report to the board of tax assessors in each county as to the...

Last modified: October 14, 2016