Returns of special franchises exercised in more than one county, municipality, or school district; apportionment of valuation; certification by commissioner; collection and enforcement.

(d) Taxes due each county, municipality, or school district on a special franchise shall be assessed, collected, and enforced in the same manner as is provided by law in the case of other taxes due from public utilities to the county, municipality, or school district. History. Ga. L. 1902, p. 37, §§ 4-7; Civil Code 1910, §§ 1022, 1023, 1024, 1028; Ga. L. 1919, p. 288, §§ 132-134; Code 1933, §§ 92-2305, 92-2306, 92-2307, 92-2308; Code 1933, § 91A-1805, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1988, p. 1568, § 5. Editor’s notes. Ga. L. 1988, p. 1568, § 15, not codified by the General Assembly, provided that the Act “shall apply to all tax years beginning on or after January 1, 1989.” OPINIONS OF THE ATTORNEY GENERAL Duty to issue executions against public utilities. — Although the language of former Code 1933, § 92-7301 (see now O.C.G.A. § 48-3-1) did not describe a mandatory or compelling duty and merely empowered the commissioner to issue an execution, a fi. fa. against a public utility other than a railroad should also be issued by the commissioner. This strict concept of mandatory duty in the case of all other utilities was strengthened in the light of former Code 1933, § 92-2308 (see now O.C.G.A. § 48-5-424). 1963-65 Ga. Op. Att'y Gen. 348. RESEARCH REFERENCES ALR. Basis of valuation, for taxing purposes, of special franchise or privilege of crossing street, 57 A.L.R. 379.