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2021 Georgia Code
Title 48 - Revenue and Taxation
Chapter 5 - Ad Valorem Taxation of Property
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
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