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2014 Georgia Code
Title 48 - REVENUE AND TAXATION
Chapter 5 - AD VALOREM TAXATION OF PROPERTY
Article 9 - FRANCHISES
§ 48-5-421.1 - Certain public-private transportation projects shall not constitute special franchises

GA Code § 48-5-421.1 (2014) What's This?

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.

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