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 48-5-544 - Levy and collection of tax upon apportioned valuation of aircraft by local tax jurisdictions

Ga. Code § 48-5-544

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Current through 2023-2024 Legislative Session Chapter 709
Section 48-5-544 - Levy and collection of tax upon apportioned valuation of aircraft by local tax jurisdictions

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.

OCGA § 48-5-544