{"data":{"id":"us-ga/o.c.g.a.-48-5-542","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-542","heading":"Review of returns by commissioner; valuation of aircraft in same manner as other personal property.","body":"The commissioner shall scrutinize carefully each return made to him and, if in his judgment it is necessary, he shall in arriving at a proposed assessment adjust, equalize, and apportion the valuation of all aircraft of each airline company of any type or model operated in this state by the airline company by such type or model. The aircraft shall be valued by the department in the same manner as other personal property in the state.","path":["TITLE 48 Revenue and Taxation","CHAPTER 5 Ad Valorem Taxation of Property","Article 12 Ad Valorem Taxation of Airline Companies"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.48.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"ab515e026b44c9446c8bc281fd21205d3bd2271db9f7f2eaa3853d3539290bd5","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-541","next":"us-ga/o.c.g.a.-48-5-543"},"notice":"GroundRules: Original legal text. Not legal advice."}