reglab/housing_qa huggingface dataset:
GA Code § 48-5-381 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 7 - Miscellaneous Local Administrative Provisions|§ 48-5-381. Reserve Funds of Counties and Municipalities

  Whenever the governing authority of any county or municipality determines that because of unusual conditions it is impractical to expend the funds raised by taxation for the purposes for which the taxes were levied and that it is in the best interest of the county or municipality and its citizens and taxpayers for public work to be postponed until more advantageous conditions prevail, the governing authority may order as much of the funds as it deems proper transferred to a fund to be known as the "reserve fund" of the county or municipality. The reserve fund may be deposited in the manner provided by law or may be invested in obligations of the United States.   A county or municipal governing authority may transfer from time to time to its reserve fund any accumulated overage in its general fund.   The county or municipal reserve fund shall be held until the governing authority determines that it is practical and advantageous to undertake public work needed in the county or municipality. Upon the determination, the governing authority may order funds transferred from the reserve fund to any of the several funds or to the general fund of the county or municipality. Before any transfer from the reserve fund is made, the governing authority shall give notice of its intention to make the transfer and the purpose for which the transferred fund is to be expended by publication in its official organ in one issue not less than ten days prior to the meeting of the governing authority at which the transfer is to be made.   The existence of a county or municipal reserve fund shall not prevent tax levies from being made by the governing authority for the several purposes authorized by law at such rates as are necessary for the current or anticipated needs of the county or municipality to the same extent the governing authority could lawfully levy if no reserve fund was in existence.   When any county or municipal reserve fund is established, it shall be the duty of the governing authority to expend the fund for needed public work and improvements as rapidly as it deems practical.    (Ga. L. 1945, p. 393, §§ 1-5; Code 1933, § 91A-1602, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1983, p. 3, § 37.)    RESEARCH REFERENCES
GA Code § 48-5-400 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 8 - School Taxation|§ 48-5-400. Power of County Governing Authorities to Levy and Collect Taxes for Educational Purposes

 The governing authority of each county may levy and collect taxes for educational purposes in such amounts as the county governing authority shall determine. Amounts collected from such levies shall be appropriated to the use of the county board of education and to the educational work directed by the county board of education.   (Ga. L. 1922, p. 81, § 1; Code 1933, § 32-1127; Code 1933, § 91A-1701, enacted by Ga. L. 1978, p. 309, § 2.)   Cross references.   - Free public education prior to college or postsecondary level and support by taxation, Ga. Const. 1983, Art. VIII, Sec. I, Para. I.    RESEARCH REFERENCES
GA Code § 48-5-401 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 8 - School Taxation|§ 48-5-401. Annual Recommendation by County Boards of Education to County Governing Authorities of School Tax Rate

 Each county board of education shall annually recommend to the county governing authority the rate of levy to be made for taxes for the support and maintenance of education in the county, exclusive of property located in independent school districts, and likewise shall notify the commissioner of the rate of the levy to be made on such property in the county for the support and maintenance of education.   (Ga. L. 1919, p. 288, § 134; Code 1933, § 32-1118; Ga. L. 1946, p. 206, § 17; Code 1933, § 91A-1702, enacted by Ga. L. 1978, p. 309, § 2.)
GA Code § 48-5-403 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 8 - School Taxation|§ 48-5-403. Assessment of Property Subject to School Taxes by Tax Commissioners or Tax Receivers; Adoption and Use of Assessment by County Boards of Education; Contesting Taxability

 Reserved. Repealed by Ga. L. 2005, p. 529, § 1/HB 556, effective July 1, 2005.   Editor's notes.   - This Code section was based on Ga. L. 1910, p. 22, § 4; Code 1933, § 92-6804; Code 1933, § 91A-1704, enacted by Ga. L. 1978, p. 309, § 2.
GA Code § 48-5-404 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 8 - School Taxation|§ 48-5-404. Collection of County School Taxes by Tax Commissioners or Tax Collectors; Collection of School Taxes and Commissions in Certain Counties

  The tax commissioner or tax collector shall continue to collect unpaid county school taxes and all county school taxes levied pursuant to Article VIII, Section VI, Paragraph I of the Constitution of this state and shall be entitled to a commission of 2 1/2 percent for collecting the taxes. The tax commissioner or tax collector shall pay over to the county board of education all moneys collected for the schools on the same schedule of distributions as is provided for counties in Code Section 48-5-141. In those counties where the tax collector or tax commissioner is on a salary basis, the fees provided for in this Code section shall be collected by the tax commissioner or tax collector and paid over to the proper governing authority of the county.   Reserved.   In all counties of this state having a population of not less than 350,000 nor more than 500,000 according to the United States decennial census of 1980 or any future such census, the tax commissioner or tax collector shall remit all education funds collected by said officer to the board of education of the county except 1.9 percent of the funds collected which shall be retained by the tax commissioner or tax collector if the officer is on a fee basis or remitted to the governing authority of the county if the officer is on a salary basis of compensation.    (Ga. L. 1919, p. 288, § 122; Code 1933, § 32-1106; Ga. L. 1946, p. 206, § 12; Code 1933, § 91A-1705, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1980, p. 367, § 1; Ga. L. 1982, p. 1853, §§ 1, 2; Ga. L. 1983, p. 3, § 64; Ga. L. 1984, p. 22, § 48; Ga. L. 1994, p. 237, § 2; Ga. L. 2000, p. 1198, § 1.)   Cross references.   - Reduction of established rate by local act, Ga. Const. 1983, Art. VIII, Sec. VI, Para. III.
GA Code § 48-5-405 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 8 - School Taxation|§ 48-5-405. Levy and Collection of Tax by Municipalities for Independent School Systems; Authorized Purposes for Expenditures

  Each municipality authorized by law to maintain an independent school system may support and maintain the public common schools within the independent school system by levy of ad valorem taxes at the rate fixed by law upon all taxable property within the limits of the independent school system. The board of education of the municipality or other authority charged with the duty of operating the independent school system shall annually recommend to the governing authority of the municipality the rate of the tax levy, within the limitations fixed by law, to be made upon all taxable property within the limits of the independent school system. Taxes levied and collected for support and maintenance of the independent school system by the municipal governing authority shall be appropriated, when collected, by the governing authority to the board of education or other authority charged with the duty of operating the independent school system. Funds appropriated to an independent school system shall be expended by the board of education or other authority charged with the duty of operating the independent school system only for educational purposes including, but not limited to, school lunch purposes. The term "school lunch purposes" shall include payment of costs and expenses incurred in the purchase of school lunchroom supplies; the purchase, replacement, or maintenance of school lunchroom equipment; the transportation, storage, and preparation of foods; and all current operating expenses incurred in the management and operation of school lunch programs in the public common schools of the independent school system. "School lunch purposes" shall not include the purchase of foods.   This Code section shall be cumulative of all general and local laws authorizing municipalities to levy taxes for the support of independent school systems permitted to be maintained by law.    (Ga. L. 1962, p. 628, §§ 1, 2; Code 1933, § 91A-1706, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1982, p. 996, §§ 3, 6; Ga. L. 1983, p. 414, § 1; Ga. L. 2015, p. 1219, § 19/HB 202.)   - Ga. L. 1982, p. 996, § 6, which had been codified as subsection (c) of this Code section, stated that it amended this Code section but appears to have been intended as an amendment to Code Section 48-5-404. Ga. L. 1983, p. 414, § 1, effective July 1, 1983, repealed subsection (c) of this Code section as added by Ga. L. 1982, p. 996, § 6.    JUDICIAL DECISIONS
GA Code § 48-5-420 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 9 - Franchises|§ 48-5-420. "Special Franchise" Defined

 As used in this article, the term "special franchise" means:    Every right and privilege exercised within this state and granted to any person by the state or its authority, by any county or county officer, or by any municipality or municipal officer for the:   Exercise of the power of eminent domain;   Use of any public highway or street; or   Use of land above or below any highway or street;     Every special right exercised within this state and granted by charter, resolution, statute, or otherwise, whether pursuant to the laws of this state or any other state, for the exercise of any public service including, but not limited to, the:   Construction and operation of railroads;   Common carriage of passengers or freight;   Construction and operation of any plant for the distribution and sale of gas, water, electric lights, electric power, steam heat, refrigerated air, or other substances by means of wires, pipes, or conduits laid under or above any street, alley, or highway; and   Construction and operation of any telephone plant or telegraph plant;     All rights to conduct wharfage, dockage, or cranage business;   All rights to conduct any express business or for the operation of sleeping, palace, dining, or chair cars;   All rights and privileges to construct, maintain, or operate canals, toll roads, or toll bridges; and   The right to carry on the business of maintaining equipment companies, navigation companies, freight depots, passenger depots, and every other similar special function dependent upon the grant of public powers or privileges not allowed by law to individuals or involving the performance of any public service.  The term does not include the mere right to be a corporation engaged in trading or manufacturing and exercising no franchise enumerated in this Code section.     (Ga. L. 1902, p. 37, § 1; Civil Code 1910, § 1019; Code 1933, § 92-2301; Code 1933, § 91A-1801, enacted by Ga. L. 1978, p. 309, § 2.)   Cross references.   - Acquisition of property for highway and other transportation purposes, T. 32, C. 3.
GA Code § 48-5-421 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 9 - Franchises|§ 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.   (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.)    JUDICIAL DECISIONS
GA Code § 48-5-421.1 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 9 - Franchises|§ 48-5-421.1. Certain Property Projects Shall Not Constitute Special Franchises

 Any property which is exempt from ad valorem taxation pursuant to subparagraphs (a)(1)(E) or (a)(1)(F) of Code Section 48-5-41 shall not constitute a special franchise for purposes of this article and shall not be subject to the provisions of this article.    (Code 1981, §48-5-421.1, enacted by Ga. L. 2010, p. 987, § 2/HB 1186; Ga. L. 2014, p. 679, § 2/HB 788.)   Editor's notes.   - The state-wide referendum (Ga. L. 2014, p. 679, § 4/HB 788) was approved by a majority of qualified voters at the November 4, 2014, general election.
GA Code § 48-5-422 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 9 - Franchises|§ 48-5-422. Returns to Commissioner; Effect of Filing Certified Copy of Authorization of Franchise

 On or before March 1 in each year, each person holding, or owning, and exercising any special franchise within the state shall make a special return as of January 1 of that year to the commissioner. Each return made pursuant to this Code section shall state the value of the special franchise as exercised within this state; shall particularly describe the special franchise; shall be accompanied by a certified copy of every statute, ordinance, resolution, contract, or grant pursuant to which the franchise is held, claimed, or owned; and shall be sworn to by the person making the return or by the chief executive officer of the corporation if the person owning and exercising the franchise is a corporation. Once a certified copy has been filed with the commissioner as required by this Code section, it shall not be necessary in any subsequent annual return to duplicate the certified copy and the filed certified copy shall be considered returned thereafter by reference to the copy filed as required by this Code section.   (Ga. L. 1902, p. 37, § 2; Civil Code 1910, § 1020; Code 1933, § 92-2303; Code 1933, § 91A-1803, enacted by Ga. L. 1978, p. 309, § 2.)   Editor's notes.   - Former Code 1933, § 92-2303, upon which this Code section is based, was partially based on Ga. Const. 1877, Art. VII, Sec. II, Para. VI, for which there is no corresponding section in either the 1945, 1976, or 1983 Georgia Constitution.    RESEARCH REFERENCES
GA Code § 48-5-423 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 9 - Franchises|§ 48-5-423. Ascertainment of Valuations of Special Franchises; Levy and Collection of Tax

  In arriving at a proposed assessment, the commissioner shall not be bound to accept the valuation fixed for a special franchise in the return made but shall review the return and valuation. When the commissioner refuses to accept the return, the subsequent proceedings shall be in all particulars the same procedures as are provided by law in the case of refusal to accept the returns made by public utilities of their tangible property.   Special franchises shall be taxed at the same rate as other property upon the value of the special franchise as returned or upon the value determined by the county board of tax assessors. The tax on special franchises shall be levied and collected in the same manner as is provided by law in the case of the tangible property of public utilities.    (Ga. L. 1902, p. 37, § 3; Civil Code 1910, § 1021; Code 1933, § 92-2304; Code 1933, § 91A-1804, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1988, p. 1568, § 4.)   Editor's notes.   - Ga. L. 1988, p. 1568, § 15, not codified by the General Assembly, provided that the Act "shall apply to all tax years beginning on or after January 1, 1989."    RESEARCH REFERENCES
GA Code § 48-5-424 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 9 - Franchises|§ 48-5-424. Returns of Special Franchises Exercised in More Than One County, Municipality, or School District; Apportionment of Valuation; Certification by Commissioner; Collection and Enforcement

  In the case of any special franchise exercised beyond the limits of one county, municipality, or school district, the return provided for in this article shall show, as in the case of telegraph lines, telephone lines, railroads, or steamboats, the number of miles over which the railroad, telegraph, telephone, or other franchise is exercised in each county, municipality, and school district. The information required by this Code section shall be shown in the same manner as is required of a public utility for the return of its tangible property.   The valuation for taxation of special franchises in each county, municipality, and school district in or through which the franchise is exercised shall be apportioned to the county, municipality, and school district in the same manner as is provided by law for the apportionment of the tangible personal property of public utilities.   The commissioner shall certify to every municipality and to the taxing authorities of every county the proposed assessment of every special franchise taxable within the county, municipality, or school district in the same manner as is provided by law in the case of public utilities.   Taxes due each county, municipality, or school district on a special franchise shall be assessed, collected, and enforced in the same manner as is provided by law in the case of other taxes due from public utilities to the county, municipality, or school district.    (Ga. L. 1902, p. 37, §§ 4-7; Civil Code 1910, §§ 1022, 1023, 1024, 1028; Ga. L. 1919, p. 288, §§ 132-134; Code 1933, §§ 92-2305, 92-2306, 92-2307, 92-2308; Code 1933, § 91A-1805, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1988, p. 1568, § 5.)   Editor's notes.   - Ga. L. 1988, p. 1568, § 15, not codified by the General Assembly, provided that the Act "shall apply to all tax years beginning on or after January 1, 1989."    OPINIONS OF THE ATTORNEY GENERAL
GA Code § 48-5-425 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 9 - Franchises|§ 48-5-425. Deductions From Special Franchise Tax Due Any County, Municipality, or School District

  The amount of all taxes and charges specified in subsection (b) of this Code section which are paid or liable to be paid by a taxpayer in any tax year to a county, municipality, or school district may be deducted by the taxpayer from the amount of special franchise tax due or paid by the taxpayer in the same tax year to the county, municipality, or school district.     Amounts of the following fees and charges may qualify for the deduction provided in subsection (a) of this Code section:   Gross receipts tax;   Income tax;   Occupation tax or charge;   Privilege tax or charge; and   Charges due for the special franchise or privilege other than special franchise taxes.     Amounts of the following shall not qualify for the deduction provided in subsection (a) of this Code section even if they would otherwise be qualified for the deduction pursuant to paragraph (1) of this subsection:   Ad valorem tax;   Charges for bridge rentals; and   Charges or assessments for paving or repairing any street, highway, or public place.       No deduction may be taken pursuant to this Code section when the deduction would result in a credit against the special franchise tax due for the tax year to a county, municipality, or school district which is greater than the taxpayer's liability for the tax in the tax year.    (Ga. L. 1903, p. 18, §§ 1-3; Civil Code 1910, §§ 1025, 1026, 1030; Ga. L. 1919, p. 288, §§ 132-134; Code 1933, §§ 92-2310, 92-2311, 92-2312; Code 1933, § 91A-1806, enacted by Ga. L. 1978, p. 309, § 2.)    RESEARCH REFERENCES
GA Code § 48-5-505 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 10A - Ad Valorem Taxation of Heavy-Duty Equipment Motor Vehicles|§ 48-5-505. Definitions

 As used in this article, the term:    "Dealer" means any person who is engaged in the business of selling heavy-duty equipment motor vehicles at retail and who holds a valid current dealer's resale tax exemption number.   "Heavy-duty equipment motor vehicle" means a motor vehicle with all its attachments and parts which is self-propelled, weighs 5,000 pounds or more, and is primarily designed and used for construction, industrial, maritime, or mining uses, provided that such motor vehicles are not required to be registered and have a license plate.     (Code 1981, §48-5-505, enacted by Ga. L. 1998, p. 1145, § 2.)    JUDICIAL DECISIONS
GA Code § 48-5-506 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 10A - Ad Valorem Taxation of Heavy-Duty Equipment Motor Vehicles|§ 48-5-506. Heavy-Duty Equipment Motor Vehicles; Dealers

  The provisions of this article shall apply only to heavy-duty equipment motor vehicles and dealers as defined in Code Section 48-5-505.   The provisions of Part 2 of Article 10 of this chapter shall apply to all other heavy-duty equipment motor vehicles and dealers not provided for in subsection (a) of this Code section.     (Code 1981, §48-5-506, enacted by Ga. L. 1998, p. 1145, § 2.)
GA Code § 48-5-506.1 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 10A - Ad Valorem Taxation of Heavy-Duty Equipment Motor Vehicles|§ 48-5-506.1. Partial Exemption From Ad Valorem Taxation of Heavy-Duty Equipment Motor Vehicles

 Repealed by Ga. L. 2009, p. 942, § 2/HB 318, effective December 31, 2010.   Editor's notes.   - This Code section was based on Code 1981, § 48-5-506.1, enacted by Ga. L. 2009, p. 942, § 2/HB 318.
GA Code § 48-5-507.1 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 10A - Ad Valorem Taxation of Heavy-Duty Equipment Motor Vehicles|§ 48-5-507.1. Effect of Rental Status on Dealer's Inventory

 If the nature of the dealer's business is primarily the sale of heavy-duty equipment motor vehicles, then for purposes of this article, the rental of a heavy-duty equipment motor vehicle by the dealer to a customer shall not be deemed to have removed the vehicle from the dealer's inventory.    (Code 1981, §48-5-507.1, enacted by Ga. L. 2001, p. 959, § 1.)
GA Code § 48-5-508 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 10A - Ad Valorem Taxation of Heavy-Duty Equipment Motor Vehicles|§ 48-5-508. Rules and Regulations; Affidavits of Illegality Contesting the Assessment of Ad Valorem Tax

 Any taxpayer who contests the value assessment of a heavy-duty equipment motor vehicle as defined in this article may appeal such assessed value as provided for in Code Section 48-5-311 except that such appeal shall be effected by mailing to or filing with the tax commissioner a notice of appeal within 60 days of the date the tax bill is mailed by the tax commissioner. Such appeal, to be properly filed, must be accompanied by a payment equal to 85 percent of the amount of such tax bill. The tax commissioner shall forward such notice of appeal to the board of tax assessors and the appeal shall be processed in accordance with Code Section 48-5-311.    (Code 1981, §48-5-508, enacted by Ga. L. 1998, p. 1145, § 2; Ga. L. 1999, p. 667, § 3.)
GA Code § 48-5-509 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 10A - Ad Valorem Taxation of Heavy-Duty Equipment Motor Vehicles|§ 48-5-509. Compliance

 The commissioner shall be authorized to promulgate rules and regulations to facilitate and ensure compliance with the provisions of this article.    (Code 1981, §48-5-509, enacted by Ga. L. 1998, p. 1145, § 2.)