Georgia · Snapshot Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17

O.C.G.A. § 48-5-421.1: Certain property projects shall not constitute special franchises.

Where this section sits in the code

TITLE 48 Revenue and Taxation
CHAPTER 5 Ad Valorem Taxation of Property
Article 9 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.

Collected 2026-09-17T19:34:57Z. Source file · JSON

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