Statutes, codes, and regulations
CODE OF GEORGIA
Title 48 - REVENUE AND TAXATIONChapter 5 - AD VALOREM TAXATION OF PROPERTY
Article 12 - AD VALOREM TAXATION OF AIRLINE COMPANIES
Section 48-5-542 - Review of returns by commissioner; valuation of aircraft in same manner as other personal property

Ga. Code § 48-5-542

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Current through 2023-2024 Legislative Session Chapter 709
Section 48-5-542 - Review of returns by commissioner; valuation of aircraft in same manner as other personal property

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.

OCGA § 48-5-542