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Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 5. AD VALOREM TAXATION OF PROPERTY · Article 11. AD VALOREM TAXATION OF PUBLIC UTILITIES

48-5-510. Definitions.

Active

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

  1. As used in this article, the term:

  2. (1)

    “Chief executive officer” means the owner, president, general manager, or agent having control of a public utility’s offices or property in this state.#

  3. (2)

    “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 income, tons of freight carried, revenue ton miles, passenger miles, car miles, and comparable data.#

  4. (3)

    “Pertinent mileage factors” means factual information as to the linear miles of the public utility’s track, wire, lines, pipes, routes, similar operational routes, and miles traveled by the public utility’s rolling stock or other property.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Ga. L. 1927, p. 97, § 9; Code 1933, § 92-5902; Ga. L. 1935, p. 11, § 9; Ga. L. 1972, p. 1119, § 1; Ga. L. 1976, p. 190, § 1; Code 1933, § 91A-2201, enacted by Ga. L. 1978, p. 309, § 2.

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, page 858; merge action: carried; file SHA-256 bb15f8d0d693.