Returns of real property and tangible personal property located on airport.
(a)All real property and tangible personal property shall…#
(a) All real property and tangible personal property shall be returned for taxation and subject to taxation as provided in this Code section where such property is located on the premises of an airport and:
(1) Such airport is divided by one or more county lines such that the airport is located in two or more counties; and
(2) Such airport is owned or operated by a local airport authority which authority functions on behalf of one of the counties within which the airport is located.