GEORGIA CODE (Last Updated: August 20, 2013) |
Title 48. REVENUE AND TAXATION |
Chapter 5. AD VALOREM TAXATION OF PROPERTY |
Article 9. FRANCHISES |
Section 48-5-421.1. Certain public-private transportation projects shall not constitute special franchises
Latest version.
- Any property which is exempt from ad valorem taxation pursuant to subparagraph (a)(1)(E) of Code Section 48-5-41 shall not constitute a special franchise for purposes of this article and shall not be subject to the provisions of this article.
Code 1981, § 48-5-421.1, enacted by Ga. L. 2010, p. 987, § 2/HB 1186.