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2018 Georgia Code 48-5-524 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-5-524 Case Law from Google Scholar Amendments to OCGA 48-5-524

TITLE 48 REVENUE AND TAXATION

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

ARTICLE 11 AD VALOREM TAXATION OF PUBLIC UTILITIES

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.

  1. At least once each year, the commissioner shall make a report to the board of tax assessors in each county as to the return of property located within the county for purposes of ad valorem taxation by each person required to make returns of the value of its properties and franchises to the commissioner under this article and Article 9 of this chapter. Each report shall be itemized by public utility and by parcel of real property or type of personal property returned and shall specify clearly the value returned by the utility for each parcel of real property or type of personal property together with any change as to value made by the commissioner, by the State Board of Equalization or, where appropriate, by both.
  2. A copy of each report made under this Code section shall be made reasonably available for public inspection at the office of the county board of tax assessors and at the office of the commissioner or at such other reasonably accessible place within the headquarters building of the department as may be designated by the commissioner.

(Code 1933, § 92-6010, enacted by Ga. L. 1978, p. 1604, § 1; Code 1933, § 91A-2211.1, enacted by Ga. L. 1979, p. 5, § 52.)

Cases Citing O.C.G.A. § 48-5-524

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S. LNG, Inc. v. MacGinnitie, 290 Ga. 204 (Ga. 2011).

Cited 14 times | Published | Supreme Court of Georgia | Nov 29, 2011 | 719 S.E.2d 473, 2011 Fulton County D. Rep. 3849

...MacGinnitie, the Georgia Revenue Commissioner, to accept appellant’s annual ad valorem property tax return, to assess the property uniformly with that of other public utilities in Georgia, and to include the property in the report the Commissioner files with the Chatham County tax assessor. See OCGA § 48-5-524....