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2018 Georgia Code 48-5-421.1 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)

O.C.G.A. 48-5-421.1 Case Law from Google Scholar Amendments to OCGA 48-5-421.1

TITLE 48 REVENUE AND TAXATION

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

ARTICLE 9 FRANCHISES

48-5-421.1. Certain property projects shall not constitute special franchises.

Any property which is exempt from ad valorem taxation pursuant to subparagraphs (a)(1)(E) or (a)(1)(F) of Code Section 48-5-41 shall not constitute a special franchise for purposes of this article and shall not be subject to the provisions of this article.

(Code 1981, §48-5-421.1, enacted by Ga. L. 2010, p. 987, § 2/HB 1186; Ga. L. 2014, p. 679, § 2/HB 788.)

Editor's notes.

- The state-wide referendum (Ga. L. 2014, p. 679, § 4/HB 788) was approved by a majority of qualified voters at the November 4, 2014, general election.

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