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GEORGIA CODE (Last Updated: August 20, 2013) |
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Title 48. REVENUE AND TAXATION |
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Chapter 5. AD VALOREM TAXATION OF PROPERTY |
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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 |
| § 48-5-514. Subjection of returns of public utilities for county, municipal, and school taxation to laws governing returns of such property for state taxation |
| § 48-5-515. Availability of returns and tax documents for public inspection |
| § 48-5-516. Appeals in cases of assessment or of correction of returns to State Board of Equalization; notice; time; procedure |
| § 48-5-517. Payment of taxes assessed to commissioner by chief executive officers; time of payment |
| § 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 |
| § 48-5-522. Notice and demand to file return |
| § 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 |
| § 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 |
REFS & ANNOS
TITLE 48 Chapter 5 Article 11 NOTE
JUDICIAL DECISIONS
EDITOR'S NOTES. --In light of the similarity of the provisions, decisions under former Code 1882, §§ 826 through 826d, former Civil Code 1895, T. 8, Ch. 1, Art. 4, and former Civil Code 1910, T. 8, Ch. 1, Art. 6 are included in the annotations for this article.
ARTICLE DOES NOT VIOLATE CONSTITUTIONAL REQUIREMENTS AS TO UNIFORMITY OF TAXES. --Former Code 1882, §§ 826 through 826d (see O.C.G.A. § 48-5-511 and former O.C.G.A. §§ 48-5-516, 48-5-517, and 48-5-523) were not unconstitutional as violating Ga. Const. 1877, Art. VII, Sec. II, Para. I (see Ga. Const. 1983, Art. VII, Sec. I, Para. III and Art. IX, Sec. IV, Para. I). Columbus S. Ry. v. Wright, 89 Ga. 574, 15 S.E. 293 (1892), aff'd, 151 U.S. 470, 14 S. Ct. 396, 38 L. Ed. 238 (1894) (decided under former Code 1882, §§ 826 through 826d).
INAPPLICABLE TO RAILROADS DOING BUSINESS IN SINGLE CITY. --Civil Code 1895, T. 8, Ch. 1, Art. 4 (see O.C.G.A. §§ 48-5-511, 48-5-512, and 48-5-521) apply to those railroads running from one county to another, and not to those doing business in and near a single city. Savannah, T. & I. of H. Ry. v. Williams, 117 Ga. 414, 43 S.E. 751 (1903) (decided under former Civil Code 1895, T. 8, Ch. 1, Art. 4).
LESSOR MAY NOT BE ASSESSED FOR TAXES PAID BY LESSEE UNDER LEASE COVENANT. --When the lessee undertakes to pay all taxes which may be levied upon the lessor, the lessor railroad company cannot again be assessed for taxes which have been paid by the lessee under its covenant. Harrison v. Georgia, F. & A.R.R., 174 Ga. 549, 163 S.E. 200 (1932) (decided under former Civil Code 1910, T. 8, Ch. 1, Art. 6).
ASSESSMENT OF LEASE CONTRACT WHEN LESSOR HAS NO INTEREST FOR 99 YEARS IS VOID. --Assessment of a lease contract as property is void, when the lessor has no estate whatever in the property leased for a period of 99 years. This is not an effort to tax the actual rental received by the railroad company, but purports to be a tax on the capitalized value of the contract, based on the amount of rent to be paid by the railroad company. Harrison v. Georgia, F. & A.R.R., 174 Ga. 549, 163 S.E. 200 (1932) (decided under former Civil Code 1910, T. 8, Ch. 1, Art. 6).
OPINIONS OF THE ATTORNEY GENERAL
RETURN OF MOTOR VEHICLES OWNED BY UTILITIES. --Motor vehicles owned by railroad companies and other utilities must be returned in accordance with the provisions of former Code 1933, Ch. 92-15 (see O.C.G.A. Art. 10, Ch. 5, T. 48), not under the provisions of former Code 1933, Ch. 92-27 (see O.C.G.A. Art. 11, Ch. 5, T. 48). 1967 Op. Att'y Gen. No. 67-99.
RESEARCH REFERENCES
ALR. --What property of electric, gas, water, telephone, or street railway company constitutes real property for taxation purposes, 57 ALR 869.
Place of taxation of dam, flowage rights, or water power, 64 ALR 143.
Scope and content of term "right of way" as employed in statute relating to taxation, or exemption from taxation, of railroads or railroad property, 108 ALR 242.
Reasonableness of classifications, based on character of use by consumer, in statutes imposing tax or license fee on public utilities or persons furnishing same, 109 ALR 1516.
Situs of aircraft, rolling stock, and vessels for purposes of property taxation, 3 ALR4th 837.
EDITOR'S NOTES. --In light of the similarity of the provisions, decisions under former Code 1882, §§ 826 through 826d, former Civil Code 1895, T. 8, Ch. 1, Art. 4, and former Civil Code 1910, T. 8, Ch. 1, Art. 6 are included in the annotations for this article.
ARTICLE DOES NOT VIOLATE CONSTITUTIONAL REQUIREMENTS AS TO UNIFORMITY OF TAXES. --Former Code 1882, §§ 826 through 826d (see O.C.G.A. § 48-5-511 and former O.C.G.A. §§ 48-5-516, 48-5-517, and 48-5-523) were not unconstitutional as violating Ga. Const. 1877, Art. VII, Sec. II, Para. I (see Ga. Const. 1983, Art. VII, Sec. I, Para. III and Art. IX, Sec. IV, Para. I). Columbus S. Ry. v. Wright, 89 Ga. 574, 15 S.E. 293 (1892), aff'd, 151 U.S. 470, 14 S. Ct. 396, 38 L. Ed. 238 (1894) (decided under former Code 1882, §§ 826 through 826d).
INAPPLICABLE TO RAILROADS DOING BUSINESS IN SINGLE CITY. --Civil Code 1895, T. 8, Ch. 1, Art. 4 (see O.C.G.A. §§ 48-5-511, 48-5-512, and 48-5-521) apply to those railroads running from one county to another, and not to those doing business in and near a single city. Savannah, T. & I. of H. Ry. v. Williams, 117 Ga. 414, 43 S.E. 751 (1903) (decided under former Civil Code 1895, T. 8, Ch. 1, Art. 4).
LESSOR MAY NOT BE ASSESSED FOR TAXES PAID BY LESSEE UNDER LEASE COVENANT. --When the lessee undertakes to pay all taxes which may be levied upon the lessor, the lessor railroad company cannot again be assessed for taxes which have been paid by the lessee under its covenant. Harrison v. Georgia, F. & A.R.R., 174 Ga. 549, 163 S.E. 200 (1932) (decided under former Civil Code 1910, T. 8, Ch. 1, Art. 6).
ASSESSMENT OF LEASE CONTRACT WHEN LESSOR HAS NO INTEREST FOR 99 YEARS IS VOID. --Assessment of a lease contract as property is void, when the lessor has no estate whatever in the property leased for a period of 99 years. This is not an effort to tax the actual rental received by the railroad company, but purports to be a tax on the capitalized value of the contract, based on the amount of rent to be paid by the railroad company. Harrison v. Georgia, F. & A.R.R., 174 Ga. 549, 163 S.E. 200 (1932) (decided under former Civil Code 1910, T. 8, Ch. 1, Art. 6).
OPINIONS OF THE ATTORNEY GENERAL
RETURN OF MOTOR VEHICLES OWNED BY UTILITIES. --Motor vehicles owned by railroad companies and other utilities must be returned in accordance with the provisions of former Code 1933, Ch. 92-15 (see O.C.G.A. Art. 10, Ch. 5, T. 48), not under the provisions of former Code 1933, Ch. 92-27 (see O.C.G.A. Art. 11, Ch. 5, T. 48). 1967 Op. Att'y Gen. No. 67-99.
RESEARCH REFERENCES
ALR. --What property of electric, gas, water, telephone, or street railway company constitutes real property for taxation purposes, 57 ALR 869.
Place of taxation of dam, flowage rights, or water power, 64 ALR 143.
Scope and content of term "right of way" as employed in statute relating to taxation, or exemption from taxation, of railroads or railroad property, 108 ALR 242.
Reasonableness of classifications, based on character of use by consumer, in statutes imposing tax or license fee on public utilities or persons furnishing same, 109 ALR 1516.
Situs of aircraft, rolling stock, and vessels for purposes of property taxation, 3 ALR4th 837.