Coverage
Validation
What's possible
Build government systems on the law
Check a workflow
Reconcile primary sources
Ground AI models in citable law
Ask about benefits and taxes
Power products on rules you don't rebuild
Build a form
Simulate policy on real rules
Explore benefits cliffs
Simulate household impacts
All demos
Blog
About
Axiom
Citations
Slides
Team
Get started
loading…
us-ga/statute/48/chapter-5/part-7/article-11 — Ad Valorem Taxation of Public Utilities · Axiom
Axiom
/
Georgia
/
Statutes
/
Title 48
/
§ chapter-5
/
(part-7)
Ad Valorem Taxation of Public Utilities
15 sections
48-5-510
Definitions.
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.
48-5-512
Issuance of execution for failure to file return.
48-5-513
Penalty for failure to file return and pay tax; revocation of charter.
48-5-514
[Reserved] Subjection of returns of public utilities for county, municipal, and school taxation to laws governing returns of such property for state taxation.
48-5-515
Availability of returns and tax documents for public inspection.
48-5-516
[Reserved] Appeals in cases of assessment or of correction of returns to State Board of Equalization; notice; time; procedure.
48-5-517
[Reserved] Payment of taxes assessed to commissioner by chief executive officers; time of payment.
48-5-518
Taxation of nonresident sleeping car companies doing business in state; method of assessment; returns to commissioner by chief executive officer.
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.
48-5-520
Taxation of rolling stock and other personal property of railroad companies doing business in state; method of assessment.
48-5-521
Method of assessment of property of railroad companies for purposes of county and municipal taxation.
48-5-522
[Reserved] Notice and demand to file return.
48-5-523
[Reserved] 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.
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.
