2021 Georgia Code
Title 48 - Revenue and Taxation
Chapter 5 - Ad Valorem Taxation of Property
Article 9 - Franchises
§ 48-5-420. "Special Franchise" Defined

As used in this article, the term "special franchise" means:

1. Every right and privilege exercised within this state and granted to any person by the state or its authority, by any county or county officer, or by any municipality or municipal officer for the:
   1. Exercise of the power of eminent domain;
   2. Use of any public highway or street; or
   3. Use of land above or below any highway or street;
2. Every special right exercised within this state and granted by charter, resolution, statute, or otherwise, whether pursuant to the laws of this state or any other state, for the exercise of any public service including, but not limited to, the:
   1. Construction and operation of railroads;
   2. Common carriage of passengers or freight;
   3. Construction and operation of any plant for the distribution and sale of gas, water, electric lights, electric power, steam heat, refrigerated air, or other substances by means of wires, pipes, or conduits laid under or above any street, alley, or highway; and
   4. Construction and operation of any telephone plant or telegraph plant;
3. All rights to conduct wharfage, dockage, or cranage business;
4. All rights to conduct any express business or for the operation of sleeping, palace, dining, or chair cars;
5. All rights and privileges to construct, maintain, or operate canals, toll roads, or toll bridges; and
6. The right to carry on the business of maintaining equipment companies, navigation companies, freight depots, passenger depots, and every other similar special function dependent upon the grant of public powers or privileges not allowed by law to individuals or involving the performance of any public service.

   The term does not include the mere right to be a corporation engaged in trading or manufacturing and exercising no franchise enumerated in this Code section.

(Ga. L. 1902, p. 37, § 1; Civil Code 1910, § 1019; Code 1933, § 92-2301; Code 1933, § 91A-1801, enacted by Ga. L. 1978, p. 309, § 2.)

Cross references.

- Acquisition of property for highway and other transportation purposes, T. 32, C. 3.