reglab/housing_qa huggingface dataset:
GA Code § 48-5-510 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 11 - Ad Valorem Taxation of Public Utilities|§ 48-5-510. Definitions

 As used in this article, the term:    "Chief executive officer" means the owner, president, general manager, or agent having control of a public utility's offices or property in this state.   "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.   "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.    (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.)
GA Code § 48-5-512 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 11 - Ad Valorem Taxation of Public Utilities|§ 48-5-512. Issuance of Execution for Failure to File Return

  If any person required to make a return to the commissioner fails to return the taxable property or pay annually to the state, any county, or any municipality the taxes for which it may be liable by reason of the return, the county tax collector or tax commissioner or the municipal governing authority or its designee, as appropriate, shall issue an execution for the amount of taxes due, according to the law, together with the costs and penalties.   The executions issued by the county tax collector or tax commissioner or the municipal governing authority or its designee, as appropriate, against any corporation or other company shall be directed to all sheriffs and other lawful officers of this state with directions to levy the execution on the property of the corporation or company and with the authority to issue and serve garnishments upon the debtors of the corporation or company.    (Orig. Code 1863, §§ 800, 806; Code 1868, §§ 879, 885; Code 1873, §§ 876, 882; Code 1882, §§ 876, 882; Ga. L. 1889, p. 29, § 6; Civil Code 1895, §§ 788, 874, 880; Civil Code 1910, §§ 1040, 1132, 1137; Code 1933, §§ 92-2705, 92-7302, 92-7303; Code 1933, §§ 91A-302, 91A-303, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1982, p. 3, § 48; Ga. L. 1990, p. 1337, § 2.)    JUDICIAL DECISIONS
GA Code § 48-5-513 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 11 - Ad Valorem Taxation of Public Utilities|§ 48-5-513. Penalty for Failure to File Return and Pay Tax; Revocation of Charter

  If a public utility fails to make the return required by Code Section 48-5-511 by the date specified in that Code section, or as extended by the commissioner pursuant to Code Section 48-2-36, the utility shall pay a penalty of 10 percent of the amount of the taxes for which it may be liable by reason of the return. The penalty imposed by this subsection shall be payable to the state, any county, or any municipality to which the taxes upon which the penalty is based are payable.   In addition to the penalty provided by subsection (a) of this Code section, the penalty for failure of a corporation to make a return by the date the return is due or to pay a tax as provided in subsection (a) of Code Section 48-5-512, in the case of a domestic corporation, shall be the forfeiture of its charter and, in the case of a foreign corporation, shall be the revocation of its permit to do business in this state.    (Orig. Code 1863, § 801; Code 1868, § 880; Code 1873, § 877; Code 1882, § 877; Civil Code 1895, § 875; Civil Code 1910, § 1133; Code 1933, § 92-7304; Code 1933, § 91A-304, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1987, p. 977, § 1.)    RESEARCH REFERENCES
GA Code § 48-5-514 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 11 - Ad Valorem Taxation of Public Utilities|§ 48-5-514. Subjection of Returns of Public Utilities for County, Municipal, and School Taxation to Laws Governing Returns of Such Property for State Taxation

 Reserved. Repealed by Ga. L. 1988, p. 1568, § 6, effective April 12, 1988.   Editor's notes.   - This Code section was based on Ga. L. 1908, p. 24, § 1; Civil Code 1910, § 1054; Code 1933, § 92-6005; Ga. L. 1972, p. 1123, § 4; Code 1933, § 91A-2205, enacted by Ga. L. 1978, p. 309, § 2.
GA Code § 48-5-515 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 11 - Ad Valorem Taxation of Public Utilities|§ 48-5-515. Availability of Returns and Tax Documents for Public Inspection

 Every return made to the commissioner by any person required to make returns of the value of its properties or franchises to the commissioner under this article or Article 9 or Article 12 of this chapter and every document used to arrive at evaluation within the custody of the commissioner or the department, with the exception of income tax returns, shall be made available for inspection upon the request of any interested person at a reasonable time and accessible place to be reasonably determined by the commissioner. It is the intent of this Code section to make the returns and documents easily and readily available for public inspection, and the discretion of the commissioner shall be exercised accordingly.   (Code 1933, § 92-5910, enacted by Ga. L. 1978, p. 1603, § 1; Code 1933, § 91A-2203.1, enacted by Ga. L. 1979, p. 5, § 51; Ga. L. 1990, p. 1337, § 3.)
GA Code § 48-5-516 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 11 - Ad Valorem Taxation of Public Utilities|§ 48-5-516. Appeals in Cases of Assessment or of Correction of Returns to State Board of Equalization; Notice; Time; Procedure

 Reserved. Repealed by Ga. L. 1988, p. 1568, § 7, effective April 12, 1988.   Editor's notes.   - This Code section was based on Ga. L. 1877, p. 126, § 1; Ga. L. 1878-79, p. 166, § 1; Code 1882, §§ 826d, 833a; Civil Code 1895, §§ 807, 812; Ga. L. 1905, p. 68, § 1; Civil Code 1910, §§ 1045, 1050; Code 1933, § 92-6002; Ga. L. 1972, p. 1123, § 2; Code 1933, § 91A-2204, enacted by Ga. L. 1978, p. 309, § 2.
GA Code § 48-5-517 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 11 - Ad Valorem Taxation of Public Utilities|§ 48-5-517. Payment of Taxes Assessed to Commissioner by Chief Executive Officers; Time of Payment

 Reserved. Repealed by Ga. L. 1988, p. 1568, § 8, effective April 12, 1988.   Editor's notes.   - This Code section was based on Orig. Code 1863, § 755; Code 1868, § 822; Code 1873, § 826; Ga. L. 1874, p. 107, § 2; Code 1882, §§ 826, 826b; Civil Code 1895, §§ 781, 805; Civil Code 1910, §§ 1033, 1043; Code 1933, §§ 92-2603, 92-5908; Code 1933, §§ 91A-2206, 91A-2207, enacted by Ga. L. 1978, p. 309, § 2.
GA Code § 48-5-518 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 11 - Ad Valorem Taxation of Public Utilities|§ 48-5-518. Taxation of Nonresident Sleeping Car Companies Doing Business in State; Method of Assessment; Returns to Commissioner by Chief Executive Officer

 Reserved. Repealed by Ga. L. 1981, p. 1857, § 22, effective April 22, 1981.   Code Commission notes.   - Pursuant to Code Section 28-9-5, in 2010, this Code section was reserved.   Editor's notes.   - This Code section was based on Code 1933, § 91A-2208.
GA Code § 48-5-520 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 11 - Ad Valorem Taxation of Public Utilities|§ 48-5-520. Taxation of Rolling Stock and Other Personal Property of Railroad Companies Doing Business in State; Method of Assessment

 A railroad company operating a railroad lying wholly within this state or lying partly in this state and partly in another state shall be taxed as to the rolling stock of the company and other personal property appurtenant to the rolling stock, which is not permanently located in any of the states through which the railroad passes, on as much of the whole value of the rolling stock and personal property as the length of the railroad in this state bears to the whole length of the railroad, without regard to the location of the head office of the railroad company.   (Ga. L. 1882-83, p. 42, § 1; Civil Code 1895, § 779; Civil Code 1910, § 1031; Code 1933, § 92-2601; Code 1933, § 91A-2210, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1980, p. 1737, § 2.)    JUDICIAL DECISIONS
GA Code § 48-5-521 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 11 - Ad Valorem Taxation of Public Utilities|§ 48-5-521. Method of Assessment of Property of Railroad Companies for Purposes of County and Municipal Taxation

  The commissioner shall propose, and the appropriate local tax officials shall fix, an assessment on each railroad company's property in each of the counties and municipalities of the state in the following manner:   The tax shall be assessed upon the property located in each county and municipality on the basis of the value given in the returns; and   The amount of tax to be assessed upon the rolling stock and other personal property is as follows: as the value of the property located in the particular county or municipality is to the value of the whole property, real and personal, of the company, such shall be the amount of rolling stock and other personal property to be distributed for taxing purposes to the county or municipality.     The value of the property located in each county or municipality and the share of the rolling stock and personal property thus ascertained and apportioned to each of such counties or municipalities shall be the amount to be taxed to the extent of the assessment in each county and municipality.    (Ga. L. 1889, p. 29, § 3; Civil Code 1895, § 786; Civil Code 1910, § 1038; Code 1933, § 92-2703; Code 1933, § 91A-2211, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1980, p. 10, § 15; Ga. L. 1988, p. 1568, § 10.)   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."    JUDICIAL DECISIONS
GA Code § 48-5-522 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 11 - Ad Valorem Taxation of Public Utilities|§ 48-5-522. Notice and Demand to File Return

 Reserved. Repealed by Ga. L. 1987, p. 977, § 2, effective January 1, 1988.   Editor's notes.   - This Code section was based on Ga. L. 1918, p. 233, § 2; Code 1933, § 92-6102; Code 1933, § 91A-2212, enacted by Ga. L. 1978, p. 309, § 2.
GA Code § 48-5-523 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 11 - Ad Valorem Taxation of Public Utilities|§ 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

 Reserved. Repealed by Ga. L. 1988, p. 1568, § 11, effective April 12, 1988.   Editor's notes.   - This Code section was based on 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, § 91A-2209.1, enacted by Ga. L. 1978, p. 309, § 2.
GA Code § 48-5-524 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 11 - Ad Valorem Taxation of Public Utilities|§ 48-5-524. Annual Report by Commissioner to Each County Board of Tax Assessors of All Public Utility Property Within County; Contents; Availability for Public Inspection

  At least once each year, the commissioner shall make a report to the board of tax assessors in each county as to the return of property located within the county for purposes of ad valorem taxation by each person required to make returns of the value of its properties and franchises to the commissioner under this article and Article 9 of this chapter. Each report shall be itemized by public utility and by parcel of real property or type of personal property returned and shall specify clearly the value returned by the utility for each parcel of real property or type of personal property together with any change as to value made by the commissioner, by the State Board of Equalization or, where appropriate, by both.   A copy of each report made under this Code section shall be made reasonably available for public inspection at the office of the county board of tax assessors and at the office of the commissioner or at such other reasonably accessible place within the headquarters building of the department as may be designated by the commissioner.    (Code 1933, § 92-6010, enacted by Ga. L. 1978, p. 1604, § 1; Code 1933, § 91A-2211.1, enacted by Ga. L. 1979, p. 5, § 52.)
GA Code § 48-5-540 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 12 - Ad Valorem Taxation of Airline Companies|§ 48-5-540. Definitions

 As used in this article, the term:    "Operated," "operating," or "operation" means landings or takeoffs of aircraft by any airline company.   "Plane hours" means, for each type and model of aircraft, all hours in flight and all hours on the ground including, but not limited to, ground and air time associated with overhaul, maintenance, flight testing, and training.    (Ga. L. 1972, p. 1129, § 1; Code 1933, § 91A-2301, enacted by Ga. L. 1978, p. 309, § 2.)
GA Code § 48-5-541 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 12 - Ad Valorem Taxation of Airline Companies|§ 48-5-541. Property Tax Return on Airline Flight Equipment; Penalties

  Each airline company operating in this state shall make an annual property tax return of its flight equipment to the commissioner on or before March 1 in each year for the preceding calendar year. Each type and model of flight equipment shall be separately returned, valued, and apportioned as provided in this article.   If an airline company fails to make the return required by subsection (a) of this Code section by the date specified in that subsection, or as extended by the commissioner pursuant to Code Section 48-2-36, the airline company shall pay a penalty of 10 percent of the amount of the taxes for which it may be liable by reason of the return. The penalty imposed by this subsection shall be payable to the state, any county, or any municipality to which the taxes upon which the penalty is based are payable.    (Ga. L. 1972, p. 1129, § 2; Code 1933, § 91A-2302, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1987, p. 977, § 3.)    RESEARCH REFERENCES
GA Code § 48-5-542 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 12 - Ad Valorem Taxation of Airline Companies|§ 48-5-542. Review of Returns by Commissioner; Valuation of Aircraft in Same Manner as Other Personal Property

 The commissioner shall scrutinize carefully each return made to him and, if in his judgment it is necessary, he shall in arriving at a proposed assessment adjust, equalize, and apportion the valuation of all aircraft of each airline company of any type or model operated in this state by the airline company by such type or model. The aircraft shall be valued by the department in the same manner as other personal property in the state.   (Ga. L. 1972, p. 1129, § 3; Code 1933, § 91A-2303, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1988, p. 1568, § 12.)   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."
GA Code § 48-5-543 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 12 - Ad Valorem Taxation of Airline Companies|§ 48-5-543. Method of Valuation of Aircraft; Apportionment Among Tax Jurisdictions Based on Plane Hours

 The valuation of aircraft apportioned to this state shall be, for each type and model of aircraft, that portion of the total valuation of each type or model of aircraft as the ratio of plane hours in this state bears to the total system plane hours for each type and model of aircraft. The valuation thus established shall be apportioned for each type and model of aircraft among the tax jurisdictions in this state through which the aircraft company operates. The apportionment among the tax jurisdictions in this state shall be based as nearly as practicable upon plane hours.   (Ga. L. 1972, p. 1129, § 4; Code 1933, § 91A-2304, enacted by Ga. L. 1978, p. 309, § 2.)    JUDICIAL DECISIONS
GA Code § 48-5-544 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 12 - Ad Valorem Taxation of Airline Companies|§ 48-5-544. Levy and Collection of Tax Upon Apportioned Valuation of Aircraft by Local Tax Jurisdictions

 Each local tax jurisdiction to which a proposed valuation of aircraft is apportioned by the commissioner shall assess its apportionment of aircraft and shall levy and collect a tax thereupon as it does upon other property subject to taxation in that jurisdiction.   (Ga. L. 1972, p. 1129, § 5; Code 1933, § 91A-2305, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1988, p. 1568, § 13.)   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."
GA Code § 48-5-545 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 12 - Ad Valorem Taxation of Airline Companies|§ 48-5-545. Submission of Proposed Valuations for Flight Equipment and Aircraft by Commissioner to State Board of Equalization

 The proposed assessed valuations for flight equipment and aircraft shall be submitted by the commissioner to the State Board of Equalization for its review in the same manner as required by law for other classes of property which are returned for ad valorem taxation to the commissioner.   (Ga. L. 1972, p. 1129, § 6; Code 1933, § 91A-2306, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1988, p. 1568, § 14.)   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 § 48-5-546 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 12 - Ad Valorem Taxation of Airline Companies|§ 48-5-546. Ad Valorem Taxation, Assessment, and Apportionment Authorized by Article Exclusive

 The ad valorem taxation, assessment, and methods of apportionment authorized by this article shall be in lieu of all other ad valorem taxation, assessments, and apportionments of the aircraft of airline companies.   (Ga. L. 1972, p. 1129, § 7; Code 1933, § 91A-2307, enacted by Ga. L. 1978, p. 309, § 2.)
GA Code § 48-5-600 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 13 - Ad Valorem Taxation of Qualified Timberland Property|§ 48-5-600. Definitions

 As used in this article, the term:    "Bona fide production of trees” means the good faith, real, actual, and genuine production of trees for commercial uses.     "Contiguous”' means real property within a county that abuts, joins, or touches and has the same undivided common ownership.   If an applicant's tract is divided by a county boundary, public roadway, public easement, public right of way, natural boundary, land lot line, or railroad track, then the applicant may make an election at the time of application to declare the tract as contiguous irrespective of a county boundary, public roadway, public easement, public right of way, natural boundary, land lot line, or railroad track.     "Qualified owner”' means an individual or entity that meets the conditions of Code Section 48-5-603.   "Qualified timberland property” means timberland property that meets the conditions of Code Section 48-5-604.   "Timberland property” means tangible real property that has as its primary use the bona fide production of trees for the primary purpose of producing timber for commercial uses.     (Code 1981, §48-5-600, enacted by Ga. L. 2018, p. 119, § 5/HB 85; Ga. L. 2021, p. 586, § 1/HB 282.)
GA Code § 48-5-600.1 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 13 - Ad Valorem Taxation of Qualified Timberland Property|§ 48-5-600.1. Classification of Qualified Timberland Property; Exclusive

 In accordance with Article VII, Section I, Paragraph III(f.1) of the Constitution of Georgia, qualified timberland property shall be classified as a separate and distinct class of tangible property. The procedures prescribed by this article for appraisal and valuation of such property and for appeals of the assessed value of such property shall be exclusive.    (Code 1981, §48-5-600.1, enacted by Ga. L. 2018, p. 119, § 5/HB 85.)
GA Code § 48-5-601 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 13 - Ad Valorem Taxation of Qualified Timberland Property|§ 48-5-601. Determination of Fair Market Value; Access to Property; Delivery to County Tax Officials

  Qualified timberland property shall be returned to the commissioner between January 1 and April 1 each year.   The fair market value of qualified timberland property shall be determined through an annual appraisal conducted by the commissioner in accordance with the qualified timberland property appraisal manual provided for in Code Section 48-5-602.   The commissioner shall have access to qualified timberland property for the purpose of conducting appraisals, provided that prior notice has been given to the qualified owner of such property.   The commissioner shall ensure that the appraisal values of qualified timberland property are delivered to county tax officials by July 1 of each year.   Notwithstanding anything in this chapter to the contrary, pursuant to Article VII, Section I, Paragraph III(f.1) of the Constitution, the value of qualified timberland property shall be at least 175 percent of such property's forest land conservation value determined pursuant to this chapter.     (Code 1981, §48-5-601, enacted by Ga. L. 2018, p. 119, § 5/HB 85.)