---
title: O.C.G.A. § 48-5-523. Affidavit of illegality by public utilities; procedure; requirement that tax be paid; hearing in superior court; effect of failure to pay tax; right of amendment; bond and security.
collection: code
id: 48-5-523
cite_as: O.C.G.A. § 48-5-523 (2025)
canonical_url: https://georgiacommons.org/code/48-5-523
md_url: https://georgiacommons.org/code/48-5-523.md
text_url: https://georgiacommons.org/code/48-5-523/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=872
date: 2025
status: reserved
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/48-5-522.md
next: https://georgiacommons.org/code/48-5-524.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: false
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. § 48-5-523. Affidavit of illegality by public utilities; procedure; requirement that tax be paid; hearing in superior court; effect of failure to pay tax; right of amendment; bond and security.

No text is printed for this reserved section.

## History

Ga. L. 1874, p. 107, § 3; Code 1882, § 826c; Civil Code 1895, § 782; Civil Code 1910, § 1034; Ga. L. 1931, p. 24, § 18; Code 1933, § 92-2604; Code 1933, § 91A2209.1, enacted by Ga. L. 1978, p. 309, § 2; repealed by Ga. L. 1988, p. 1568, § 11, effective April 12, 1988.

## Editor's Notes

Ga. L. 1988, p. 1568, § 11 repealed and reserved this Code section, effective April 12, 1988.