O.C.G.A.

O.C.G.A. § 48-5-4 (2019)

Ad valorem taxation of property of federal corporations and agencies

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)

Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.

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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.

History

Ga. L. 1939, p. 95, § 1; Code 1933,

§ 91A-1005, enacted by Ga. L. 1978, p. 309, § 2.

Annotations

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 Ga. LEXIS 316 (2013). RESEARCH REFERENCES Am. Jur. 2d. 71 Am. Jur. 2d, State and Local Taxation, § 154. 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.

Notes of Decisions

Cited in 3 cases, 2011–2013 · leading case: City of Atlanta v. City of Coll. Park, 741 S.E.2d 147 (Ga. 2013).

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City of Atlanta v. City of Coll. Park, 741 S.E.2d 147 (Ga. 2013). · cites it 2× “); 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 proprietary, as…”

City of Atlanta v. City of Coll. Park, 715 S.E.2d 158 (Ga. Ct. App. 2011). · cites it 2× “); see also OCGA § 48-5-4 (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 proprietary, as…”

Dekalb Cnty. Bd. of Tax Assessors v. Presbytery of Greater Atlanta, Inc. (Ga. Ct. App. 2013). · cites it 2× “O.C.G.A. § 48-5-4 l (a) (2.1) (A) provides that ‘all places of religious worship’ shall be exempt from all ad valorem Property taxes.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.