US Lawyer Database

§ 48-5-510. Definitions

As used in this article, the term: “Chief executive officer” means the owner, president, general manager, or agent having control of a public utility’s offices or property in this state. “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 […]

§ 48-5-600. Definitions

As used in this article, the term: “Bona fide production of trees” means the good faith, real, actual, and genuine production of trees for commercial uses. “Contiguous”’ means real property within a county that abuts, joins, or touches and has the same undivided common ownership. If an applicant’s tract is divided by a county boundary, […]

§ 48-5-511. Returns of Public Utilities to Commissioner; Itemization and Fair Market Value of Property; Other Information; Apportionment to More Than One Tax Jurisdiction

As used in this Code section, the term “electronic transmission” means any form of communication that does not directly involve the physical transmission of paper and that creates a record that may be retained, retrieved, and reviewed by a recipient thereof and that may be directly reproduced in paper form by such a recipient through […]

§ 48-5-600.1. Classification of Qualified Timberland Property; Exclusive

In accordance with Article VII, Section I, Paragraph III(f.1) of the Constitution of Georgia, qualified timberland property shall be classified as a separate and distinct class of tangible property. The procedures prescribed by this article for appraisal and valuation of such property and for appeals of the assessed value of such property shall be exclusive. […]

§ 48-5-512. Issuance of Execution for Failure to File Return

If any person required to make a return to the commissioner fails to return the taxable property or pay annually to the state, any county, or any municipality the taxes for which it may be liable by reason of the return, the county tax collector or tax commissioner or the municipal governing authority or its […]