Georgia Code
Article 12 - Ad Valorem Taxation of Airline Companies
§ 48-5-546. Ad Valorem Taxation, Assessment, and Apportionment Authorized by Article Exclusive

The ad valorem taxation, assessment, and methods of apportionment authorized by this article shall be in lieu of all other ad valorem taxation, assessments, and apportionments of the aircraft of airline companies.
History. Ga. L. 1972, p. 1129, § 7; Code 1933, § 91A-2307, enacted by Ga. L. 1978, p. 309, § 2.

Structure 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