---
title: O.C.G.A. § 48-5-421. Taxation of unenumerated franchises.
collection: code
id: 48-5-421
cite_as: O.C.G.A. § 48-5-421 (2025)
canonical_url: https://georgiacommons.org/code/48-5-421
md_url: https://georgiacommons.org/code/48-5-421.md
text_url: https://georgiacommons.org/code/48-5-421/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=817
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.
up: https://georgiacommons.org/code/48-5.md
previous: https://georgiacommons.org/code/48-5-420.md
next: https://georgiacommons.org/code/48-5-421.1.md
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. Taxation of unenumerated franchises.

Nothing in this article shall be construed to exempt from taxation any franchise not enumerated in this article. All franchises of value not provided for in this article shall be returned for taxation and taxed pursuant to law as is other property.

## History

Ga. L. 1902, p. 37, § 9; Civil Code 1910, § 1027; Code 1933, § 92-2302; Code 1933, § 91A-1802, enacted by Ga. L. 1978, p. 309, § 2.