One Click Case Law for § 48-5-421
O.C.G.A. § 48-5-421-1 <-- --> O.C.G.A. §48-5-422

2010 Georgia Code

TITLE 48 - REVENUE AND TAXATION

CHAPTER 5 - AD VALOREM TAXATION OF PROPERTY
ARTICLE 9 - FRANCHISES
§ 48-5-421 - Taxation of unenumerated franchises

O.C.G.A. 48-5-421 (2010)
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.