Georgia Code
Chapter 5 - Ad Valorem Taxation of Property
Article 12 - Ad Valorem Taxation of Airline Companies

§ 48-5-540. Definitions - As used in this article, the term: History. Ga. L....

§ 48-5-541. Property Tax Return on Airline Flight Equipment; Penalties - History. Ga. L. 1972, p. 1129, § 2; Code 1933,...

§ 48-5-542. Review of Returns by Commissioner; Valuation of Aircraft in Same Manner as Other Personal Property - The commissioner shall scrutinize carefully each return made to him...

§ 48-5-543. Method of Valuation of Aircraft; Apportionment Among Tax Jurisdictions Based on Plane Hours - The valuation of aircraft apportioned to this state shall be,...

§ 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...

§ 48-5-545. Submission of Proposed Valuations for Flight Equipment and Aircraft by Commissioner to State Board of Equalization - The proposed assessed valuations for flight equipment and aircraft shall...

§ 48-5-546. Ad Valorem Taxation, Assessment, and Apportionment Authorized by Article Exclusive - The ad valorem taxation, assessment, and methods of apportionment authorized...