O.C.G.A.
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.
Nothing in this article shall be construed to exempt from taxation any franchise not enumerated in this article. All franchises of value not provided for in this article shall be returned for taxation and taxed pursuant to law as is other property.
History
Ga. L. 1902, p. 37, § 9; Civil Code 1910, § 1027; Code 1933, § 92-2302; Code 1933,
§ 91A-1802, enacted by Ga. L. 1978, p. 309, § 2.
Annotations
JUDICIAL DECISIONS No exemption from municipal license or occupation fees. - To properly construe the meaning of the word “franchise,” as used in Ga. L. 1937-38, Ex. Sess., p. 307, § 13 (see now O.C.G.A. § 7-1-786), it must be considered in connection with the other property for which an exemption from taxation was given. Franchises were property, and former Code 1933, § 92-2302 (see now O.C.G.A. § 48-5-241) provided for the taxation of a franchise. When the word
“franchise” was considered in connection with the other items exempted from taxation, it must be taken as meaning the powers conferred by the sovereignty, and that the exemption granted was an exemption from taxation of the property right in the powers so conferred, and not an exemption from a license or occupation fee required by a municipality in order to do business. City of Atlanta v. First Fed. Sav. & Loan Ass’n, 209 Ga. 517, 74 S.E.2d 243, 1953 Ga. LEXIS 303 (1953).
Notes of Decisions
The City of Coll. Park v. Paradies-Atlanta, LLC, 815 S.E.2d 246 (Ga. Ct. App. 2018).
· cites it 4× “Compare OCGA § 48-5-421 ("All franchises of value not provided for in this article shall be returned for taxation and taxed pursuant to law as is other property.”
Clayton Cnty. Bd. of Tax Assessors v. Aldeasa Atlanta Jt. Venture, 815 S.E.2d 870 (Ga. 2018).
· cites it 2× “The County filed this appeal, and asserts that four different taxable interests were created by the Concessions Agreement: an estate for years that may be taxed as real property pursuant to OCGA § 48-5-3 ; a possessory interest in the real property that may be taxed pursuant to…”
Clayton Cnty. Bd. of Assessors v. Aldeasa Atlanta Jt. Venture, 304 Ga. 15 (Ga. 2018).
· cites it 2× “The County filed this appeal, and asserts that four different taxable interests were created by the Concessions Agreement: an estate for years that may be taxed as real property pursuant to OCGA § 48-5-3; a possessory interest in the real property that may be taxed pursuant to…”
Annotations are extracted automatically from the opinions in the
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treatment. Dots show Syfertize treatment of the citing case itself.