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.Amended by 2014 Ga. Laws 613,§ 2, eff. 4/24/2014.Added by 2010 Ga. Laws 644,§ 2, eff. 7/1/2011. See 2014 Ga. Laws 613, § 4.
Georgia Legal Code