{"data":{"id":"us-ga/o.c.g.a.-48-5-545","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-545","heading":"Submission of proposed valuations for flight equipment and aircraft by commissioner to State Board of Equalization.","body":"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.","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":"4bb8ae0879cbd5c5659efb79a589f71b6e82b881e8685f4dd0820cf090579b79","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-544","next":"us-ga/o.c.g.a.-48-5-546"},"notice":"GroundRules: Original legal text. Not legal advice."}