{"data":{"id":"us-ga/o.c.g.a.-48-5-544","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-544","heading":"Levy and collection of tax upon apportioned valuation of aircraft by local tax jurisdictions.","body":"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.","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":"7d9cb9caffb87e9697d900d836c2c7779755c3726f0deb23d419d7c09af384d5","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-543","next":"us-ga/o.c.g.a.-48-5-545"},"notice":"GroundRules: Original legal text. Not legal advice."}