O.C.G.A.
O.C.G.A.

O.C.G.A. § 48-5-510 (2019)

Definitions

✓ 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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As used in this article, the term:

(1) “Chief executive officer” means the owner, president, general manager, or agent having control of a public utility’s offices or property in this state.

(2) “Pertinent business factors” means data that reflect the use of the public utility’s property including, but not limited to, data relating to gross revenue, net income, tons of freight carried, revenue ton miles, passenger miles, car miles, and comparable data.

(3) “Pertinent mileage factors” means factual information as to the linear miles of the public utility’s track, wire, lines, pipes, routes, similar operational routes, and miles traveled by the public utility’s rolling stock or other property.

History

Ga. L. 1927, p. 97, § 9; Code 1933, § 92-5902; Ga. L. 1935, p. 11, § 9; Ga. L.

1972, p. 1119, § 1; Ga. L. 1976, p. 190, § 1; Code 1933, § 91A-2201, enacted by Ga. L. 1978, p. 309, § 2.

Notes of Decisions
Cited in 2 cases, 1983–2007 · leading case: S. Ry. Co., Cross-Appellees, United States of Am. v. State Bd. of Equalization, Etc., Cross-Appellants, 715 F.2d 522 (11th Cir. 1983).
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S. Ry. Co., Cross-Appellees, United States of Am. v. State Bd. of Equalization, Etc., Cross-Appellants, 715 F.2d 522 (11th Cir. 1983). “See Ga.Code Ann. §§ 48-5-510 through -524 (1982).”
Ferdinand v. City of East Point, 653 S.E.2d 529 (Ga. Ct. App. 2007). · cites it 2× “, pursuant to which public utilities make an annual tax return of all property located in Georgia to the State Commissioner *155 (OCGA § 48-5-511 (a)), rather than to the various county tax commissioners (OCGA § 48-5-16 (c)).”
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.