Georgia Code
Article 12 - Ad Valorem Taxation of Airline Companies
§ 48-5-544. Levy and Collection of Tax Upon Apportioned Valuation of Aircraft by Local Tax Jurisdictions

Each local tax jurisdiction to which a proposed valuation of aircraft is apportioned by the commissioner shall assess its apportionment of aircraft and shall levy and collect a tax thereupon as it does upon other property subject to taxation in that jurisdiction.
History. Ga. L. 1972, p. 1129, § 5; Code 1933, § 91A-2305, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1988, p. 1568, § 13.
Editor’s notes.
Ga. L. 1988, p. 1568, § 15, not codified by the General Assembly, provided that the Act “shall apply to all tax years beginning on or after January 1, 1989.

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Structure Georgia Code

Georgia Code

Title 48 - Revenue and Taxation

Chapter 5 - Ad Valorem Taxation of Property

Article 12 - Ad Valorem Taxation of Airline Companies

§ 48-5-540. Definitions

§ 48-5-541. Property Tax Return on Airline Flight Equipment; Penalties

§ 48-5-542. Review of Returns by Commissioner; Valuation of Aircraft in Same Manner as Other Personal Property

§ 48-5-543. Method of Valuation of Aircraft; Apportionment Among Tax Jurisdictions Based on Plane Hours

§ 48-5-544. Levy and Collection of Tax Upon Apportioned Valuation of Aircraft by Local Tax Jurisdictions

§ 48-5-545. Submission of Proposed Valuations for Flight Equipment and Aircraft by Commissioner to State Board of Equalization

§ 48-5-546. Ad Valorem Taxation, Assessment, and Apportionment Authorized by Article Exclusive