---
title: O.C.G.A. § 48-5-421.1. Certain property projects shall not constitute special franchises.
collection: code
id: 48-5-421.1
cite_as: O.C.G.A. § 48-5-421.1 (2025)
canonical_url: https://georgiacommons.org/code/48-5-421.1
md_url: https://georgiacommons.org/code/48-5-421.1.md
text_url: https://georgiacommons.org/code/48-5-421.1/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch1-6-(v36)-2024-pdf.pdf?sfvrsn=2edc88a7_0#page=818
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / AD VALOREM TAXATION OF PROPERTY / FRANCHISES
---

# O.C.G.A. § 48-5-421.1. Certain property projects shall not constitute special franchises.

Any property which is exempt from ad valorem taxation pursuant to subparagraphs (a)(1)(E) or (a)(1)(F) of Code Section 48-5-41 shall not constitute a special franchise for purposes of this article and shall not be subject to the provisions of this article.

## History

Code 1981, § 48-5-421.1, enacted by Ga. L. 2010, p. 987, § 2/HB 1186; Ga. L. 2014, p. 679, § 2/HB 788.

## Editor's Notes

The state-wide referendum (Ga. L. 2014, p. 679, § 4/HB 788), was approved by a majority of qualified voters at the November 4, 2014, general election.