O.C.G.A. § 48-5-545: Submission of proposed valuations for flight equipment and aircraft by commissioner to State Board of Equalization.
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
The proposed assessed valuations for flight equipment and aircraft shall be submitted by the commissioner to the State Board of Equalization for its review in the same manner as required by law for other classes of property which are returned for ad valorem taxation to the commissioner.
Collected 2026-09-17T19:34:57Z. Source file · JSON