GroundRules
O.C.G.A. § 48-5-544: Levy and collection of tax upon apportioned valuation of aircraft by local tax jurisdictions.
Where this section sits in the code
- TITLE 48 Revenue and Taxation
- CHAPTER 5 Ad Valorem Taxation of Property
- Article 12 Ad Valorem Taxation of Airline Companies
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.
Collected 2026-09-17T19:00:02Z. Source file · JSON
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