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. History. Code 1981, § 48-5-421.1, enacted by Ga. L. 2010, p. 987, § 2/HB 1186; Ga. L. 2014, p. 679, § 2/HB 788.
Certain property projects shall not constitute special franchises
O.C.G.A. § 48-5-421.1, under FRANCHISES RESEARCH REFERENCES ALR..
O.C.G.A. § 48-5-421.1