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2023 CODE OF GEORGIA
Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1)
Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607)
Article 11 - AD VALOREM TAXATION OF PUBLIC UTILITIES (§§ 48-5-510 — 48-5-524)
- Section 48-5-510 - Definitions
- Section 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
- Section 48-5-512 - Issuance of execution for failure to file return
- Section 48-5-513 - Penalty for failure to file return and pay tax; revocation of charter
- Section 48-5-514 - [Repealed] Subjection of returns of public utilities for county, municipal, and school taxation to laws governing returns of such property for state taxation
- Section 48-5-515 - Availability of returns and tax documents for public inspection
- Section 48-5-516 - and 48-5-517 - [Reserved]
- Section 48-5-518 - [Repealed] Taxation of nonresident sleeping car companies doing business in state; method of assessment; returns to commissioner by chief executive officer
- Section 48-5-519 - [See Note] 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 (§ 48-5-519)
- Section 48-5-520 - Taxation of rolling stock and other personal property of railroad companies doing business in state; method of assessment
- Section 48-5-521 - Method of assessment of property of railroad companies for purposes of county and municipal taxation
- Section 48-5-522 - and 48-5-523 - [Reserved]
- Section 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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