Title 48. REVENUE AND TAXATION · Chapter 5. AD VALOREM TAXATION OF PROPERTY · Article 9. FRANCHISES
48-5-420. “Special franchise” defined.
Current through: Including Acts of the 2025 Regular Session of the General Assembly.
As used in this article, the term “special franchise” means:
- (1)
Every right and privilege exercised within this state and granted to any person by the state or its authority, by any county or county officer, or by any municipality or municipal officer for the:#
- (2)
Every special right exercised within this state and granted by charter, resolution, statute, or otherwise, whether pursuant to the laws of this state or any other state, for the exercise of any public service including, but not limited to, the:#
- (A)
Construction and operation of railroads;#
- (B)
Common carriage of passengers or freight;#
- (C)
Construction and operation of any plant for the distribution and sale of gas, water, electric lights, electric power, steam heat, refrigerated air, or other substances by means of wires, pipes, or conduits laid under or above any street, alley, or highway; and#
- (D)
Construction and operation of any telephone plant or telegraph plant;#
- (3)
All rights to conduct wharfage, dockage, or cranage business;#
- (4)
All rights to conduct any express business or for the operation of sleeping, palace, dining, or chair cars;#
- (5)
All rights and privileges to construct, maintain, or operate canals, toll roads, or toll bridges; and#
- (6)
The right to carry on the business of maintaining equipment companies, navigation companies, freight depots, passenger depots, and every other similar special function dependent upon the grant of public powers or privileges not allowed by law to individuals or involving the performance of any public service.#
The term does not include the mere right to be a corporation engaged in trading or manufacturing and exercising no franchise enumerated in this Code section.
History
Ga. L. 1902, p. 37, § 1; Civil Code 1910, § 1019; Code 1933, § 92-2301; Code 1933, § 91A-1801, enacted by Ga. L. 1978, p. 309, § 2.
Cross references
Acquisition of property for highway and other transportation purposes, T. 32, C. 3. Grants of franchises by counties to cable television systems, T. 36, C. 18.
Read the official page (the state's PDF, opened at the page this text was read from).
Current through: Including Acts of the 2025 Regular Session of the General Assembly.
Text read from t48-ch1-6-(v36)-2024-pdf.pdf, Volume V36, 2024 edition, pages 815 to 816; merge action: carried; file SHA-256 bb15f8d0d693.
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