§ 48-5-545. Submission of Proposed Valuations for Flight Equipment and Aircraft by Commissioner to State Board of Equalization
The proposed assessed valuations for flight equipment and aircraft shall be submitted by the commissioner to the State Board of Equalization for its review in the same manner as required by law for other classes of property which are returned for ad valorem taxation to the commissioner. History. Ga. L. 1972, p. 1129, § 6; […]
§ 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 […]
§ 48-5-546. Ad Valorem Taxation, Assessment, and Apportionment Authorized by Article Exclusive
The ad valorem taxation, assessment, and methods of apportionment authorized by this article shall be in lieu of all other ad valorem taxation, assessments, and apportionments of the aircraft of airline companies. History. Ga. L. 1972, p. 1129, § 7; Code 1933, § 91A-2307, enacted by Ga. L. 1978, p. 309, § 2.
§ 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. 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, […]
§ 48-5-512. 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 […]
§ 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. […]
§ 48-5-513. Penalty for Failure to File Return and Pay Tax; Revocation of Charter
If a public utility fails to make the return required by Code Section 48-5-511 by the date specified in that Code section, or as extended by the commissioner pursuant to Code Section 48-2-36, the utility shall pay a penalty of 10 percent of the amount of the taxes for which it may be liable by […]
§ 48-5-601. Determination of Fair Market Value; Access to Property; Delivery to County Tax Officials
Qualified timberland property shall be returned to the commissioner between January 1 and April 1 each year. The fair market value of qualified timberland property shall be determined through an annual appraisal conducted by the commissioner in accordance with the qualified timberland property appraisal manual provided for in Code Section 48-5-602. The commissioner shall have […]
§ 48-5-515. Availability of Returns and Tax Documents for Public Inspection
Every return made to the commissioner by any person required to make returns of the value of its properties or franchises to the commissioner under this article or Article 9 or Article 12 of this chapter and every document used to arrive at evaluation within the custody of the commissioner or the department, with the […]