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2018 Georgia Code 48-5-4 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-5-4 Case Law from Google Scholar Amendments to OCGA 48-5-4

TITLE 48 REVENUE AND TAXATION

Section 5. Ad Valorem Taxation of Property, 48-5-1 through 48-5-607.

ARTICLE 1 GENERAL PROVISIONS

48-5-4. Ad valorem taxation of property of federal corporations and agencies.

Except as prohibited by the Constitution and laws of the United States, all property owned or possessed in this state by a corporation organized under the laws of the United States or owned or possessed by an agency of the United States engaged in this state in proprietary, as distinguished from governmental, activities shall be subject to ad valorem taxation in this state at the same rate and in the same manner as the property of private corporations owning property in this state and engaged in similar businesses. All laws relating to ad valorem taxation of private corporations shall apply to ad valorem taxation of agencies of the United States and corporations organized under the laws of the United States.

(Ga. L. 1939, p. 95, § 1; Code 1933, § 91A-1005, enacted by Ga. L. 1978, p. 309, § 2.)

JUDICIAL DECISIONS

City was not a local authority.

- In a declaration suit, a city was properly determined not to be a local authority as that term is used in O.C.G.A. § 48-13-13(5) and, thus, was subject to the levy of occupation taxes by another municipality for the city's proprietary operations at its airport, which was in the other municipality's city limits, because the terms local authority and municipality were not the same under the statute. City of Atlanta v. City of College Park, 292 Ga. 741, 741 S.E.2d 147 (2013).

RESEARCH REFERENCES

Am. Jur. 2d.

- 71 Am. Jur. 2d, State and Local Taxation, § 154.

C.J.S.

- 84 C.J.S., Taxation, §§ 232, 233.

ALR.

- Applicability of state license tax law to property or business of individual on land owned by federal government, 46 A.L.R. 224.

State tax on goods purchased by, or for the benefit of, the federal government, or on the privilege of conducting the business in connection with which the sales are made, 140 A.L.R. 621.

Cases Citing O.C.G.A. § 48-5-4

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City of Atlanta v. City of Coll. Park, 292 Ga. 741 (Ga. 2013).

Cited 17 times | Published | Supreme Court of Georgia | Mar 28, 2013 | 741 S.E.2d 147, 2013 Fulton County D. Rep. 1338

...And, with respect to its responsibility to pay a tax, a municipality is not necessarily exempted from paying taxes whenever it conducts activities outside of its own territorial limits that would otherwise subject it to paying a tax. See, e.g., OCGA § 48-5-41 (a) (1) (B) (Subject to certain statutorily created exceptions, “[n]o public real property which is owned by a political subdivision of this state and which is situated outside the territorial limits of the political subdivision shall be exempt from ad valorem taxation”)....
...792, 795-798 (1) (70 SE2d 126) (1952) (The City of Atlanta, which leased out portions of its municipal airport passenger terminal building for the purpose of obtaining revenue, was engaged in a proprietary function and, therefore, was subject to liability as a premises owner.); see also OCGA § 48-5-4 *743(Except as prohibited by federal law, “all property owned or possessed in this state by a corporation organized under the laws of the United States or owned or possessed by an agency of the United States engaged in this state in propr...