2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 5 - Ad Valorem Taxation of Property (Arts. 1 — 13)
Article 11 - Ad Valorem Taxation of Public Utilities (§§ 48-5-510 — 48-5-524)

Annotations

JUDICIAL DECISIONS

Editor’s notes.

In light of the similarity of the statutory provisions, decisions under former Code 1882, §§ 826 through 826d, former Civil Code 1895, T. 8, Ch. 1, Art. 4, and former Civil Code 1910, T. 8, Ch. 1, Art. 6 are included in the annotations for this article.

Article does not violate constitutional requirements as to uniformity of taxes. —

Former Code 1882, §§ 826 through 826d (see now O. C. G. A. § 48-5-511 and former O. C. G. A. §§ 48-5-516, 48-5-517, and 48-5-523) were not unconstitutional as violating Ga. Const. 1877, Art. VII, Sec. II, Para. I (see now Ga. Const. 1983, Art. VII, Sec. I, Para. III and Art. IX, Sec. IV, Para. I). Columbus S. Ry. v. Wright, 89 Ga. 574, 15 S. E. 293, 1892 Ga. LEXIS 410 (1892), aff'd, 151 U. S. 470, 14 S. Ct. 396, 38 L. Ed. 238, 1894 U. S. LEXIS 2073 (1894) (decided under former Code 1882, §§ 826 through 826d).

Inapplicable to railroads doing business in single city. —

Civil Code 1895, T. 8, Ch. 1, Art. 4 (see now O. C. G. A. §§ 48-5-511, 48-5-512, and 48-5-521) apply to those railroads running from one county to another, and not to those doing business in and near a single city. Savannah, T. & I. of H. Ry. v. Williams, 117 Ga. 414, 43 S. E. 751, 1903 Ga. LEXIS 249 (1903) (decided under former Civil Code 1895, T. 8, Ch. 1, Art. 4).

Lessor may not be assessed for taxes paid by lessee under lease covenant. —

When the lessee undertakes to pay all taxes which may be levied upon the lessor, the lessor railroad company cannot again be assessed for taxes which have been paid by the lessee under its covenant. Harrison v. Georgia, F. & A. R. R., 174 Ga. 549, 163 S. E. 200, 1932 Ga. LEXIS 86 (1932) (decided under former Civil Code 1910, T. 8, Ch. 1, Art. 6).

Assessment of lease contract when lessor has no interest for 99 years is void. —

Assessment of a lease contract as property is void when the lessor has no estate whatever in the property leased for a period of 99 years. This is not an effort to tax the actual rental received by the railroad company, but purports to be a tax on the capitalized value of the contract, based on the amount of rent to be paid by the railroad company. Harrison v. Georgia, F. & A. R. R., 174 Ga. 549, 163 S. E. 200, 1932 Ga. LEXIS 86 (1932) (decided under former Civil Code 1910, T. 8, Ch. 1, Art. 6).

Opinion Notes

OPINIONS OF THE ATTORNEY GENERAL Return of motor vehicles owned by utilities. —

Motor vehicles owned by railroad companies and other utilities must be returned in accordance with the provisions of former Code 1933, Ch. 92-15 (see now O. C. G. A. Art. 10, Ch. 5, T. 48), not under the provisions of former Code 1933, Ch. 92-27 (see now O. C. G. A. Art. 11, Ch. 5, T. 48). 1967 Op. Att'y Gen. No. 67-99.

Research References & Practice Aids

RESEARCH REFERENCES ALR.

What property of electric, gas, water, telephone, or street railway company constitutes real property for taxation purposes, 57 A. L. R. 869.

Place of taxation of dam, flowage rights, or water power, 64 A. L. R. 143.

Scope and content of term “right of way” as employed in statute relating to taxation, or exemption from taxation, of railroads or railroad property, 108 A. L. R. 242.

Reasonableness of classifications, based on character of use by consumer, in statutes imposing tax or license fee on public utilities or persons furnishing same, 109 A. L. R. 1516.

Situs of aircraft, rolling stock, and vessels for purposes of property taxation, 3 A. L. R.4th 837.

Hierarchy Notes:

O. C. G. A. Title 48

O. C. G. A. Title 48, Ch. 5