Georgia CommonsTítulo 48. REVENUE AND TAXATION · Capítulo 5. AD VALOREM TAXATION OF PROPERTY · Artículo 11. AD VALOREM TAXATION OF PUBLIC UTILITIES
48-5-510. Definitions.
Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.
El texto siguiente es la ley tal como la imprime el estado, en inglés.
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.
Leer la página oficial (el PDF del estado, abierto en la página de la que se leyó este texto).
Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.
Texto leído de t48-ch1-6-(v36)-2024-pdf.pdf, Volumen V36, edición 2024, página 858; acción de fusión: carried; SHA-256 del archivo bb15f8d0d693.