O.C.G.A.

O.C.G.A. § 48-5-524 (2019)

Annual report by commissioner to each county board of tax assessors of all public utility property within county; contents; availability for public inspection

✓ 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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(a) 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.

(b) 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.

History

Code 1933, § 92-6010, enacted by Ga. L.

1978, p. 1604, § 1; Code 1933, § 91A2211.1, enacted by Ga. L. 1979, p. 5, § 52.

T.48, C.5, A.12 AD VALOREM TAXATION OF PROPERTY

ARTICLE 12 AD VALOREM TAXATION OF AIRLINE COMPANIES

Annotations

RESEARCH REFERENCES ALR. Situs of aircraft, rolling stock, and

vessels for purposes of property taxation, 3 A.L.R.4th 837.

Notes of Decisions

Cited in 2 cases, 2007–2011 · leading case: S. LNG, Inc. v. MacGinnitie, 719 S.E.2d 473 (Ga. 2011).

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S. LNG, Inc. v. MacGinnitie, 719 S.E.2d 473 (Ga. 2011). · cites it 2× “See OCGA § 48-5-524. The trial court granted the Commissioner’s motion to dismiss the complaint, ruling that appellant’s complaint failed to state a claim upon which relief could be granted because the doctrine of sovereign immunity was applicable to the claims.”

Ferdinand v. City of East Point, 653 S.E.2d 529 (Ga. Ct. App. 2007). · cites it 2× “The State Commissioner then reports to the taxpayer and to each county board of tax assessors both the fair market value of the utility’s property in that county as returned by the utility, and any change to that value made by the State Commissioner (OCGA §§ 48-5-524 (a),…”

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.