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Georgia · Snapshot Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17

O.C.G.A. § 48-5-544: Levy and collection of tax upon apportioned valuation of aircraft by local tax jurisdictions.

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Where this section sits in the code
  1. TITLE 48 Revenue and Taxation
  2. CHAPTER 5 Ad Valorem Taxation of Property
  3. 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 2026-09-17T19:34:57Z. Source file · JSON

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