{"data":{"id":"us-ga/o.c.g.a.-48-5-421","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-421","heading":"Taxation of unenumerated franchises.","body":"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.","path":["TITLE 48 Revenue and Taxation","CHAPTER 5 Ad Valorem Taxation of Property","Article 9 Franchises"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.48.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"8d4cfda5e84742a584dba8934282520bd27082313137ec48f6461363f5bd10cd","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-420","next":"us-ga/o.c.g.a.-48-5-421.1"},"notice":"GroundRules: Original legal text. Not legal advice."}