---
title: O.C.G.A. § 48-5-510. Definitions.
collection: code
id: 48-5-510
cite_as: O.C.G.A. § 48-5-510 (2025)
canonical_url: https://georgiacommons.org/code/48-5-510
md_url: https://georgiacommons.org/code/48-5-510.md
text_url: https://georgiacommons.org/code/48-5-510/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=858
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 / AD VALOREM TAXATION OF PUBLIC UTILITIES
---

# O.C.G.A. § 48-5-510. Definitions.

As used in this article, the term:

(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.

(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.

(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.

## 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.