{"data":{"id":"us-ga/o.c.g.a.-48-5-421.1","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-421.1","heading":"Certain property projects shall not constitute special franchises.","body":"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.","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":"3ac490cef99682424631ce610665a8c0049d02e1b1cbbbe1b683eef6e59247a3","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-421","next":"us-ga/o.c.g.a.-48-5-422"},"notice":"GroundRules: Original legal text. Not legal advice."}