Ad Valorem Taxation of Public Utilities

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Ad Valorem Taxation of Property
  5. Ad Valorem Taxation of Public Utilities

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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

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

Appeals in Cases of Assessment or of Correction of Returns to State Board of Equalization; Notice; Time; Procedure

Section
48-5-517

Payment of Taxes Assessed to Commissioner by Chief Executive Officers; Time of Payment

Section
48-5-518

Taxation of Nonresident Sleeping Car Companies Doing Business in State; Method of Assessment; Returns to Commissioner by Chief Executive Officer

Section
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

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

Notice and Demand to File Return

Section
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

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