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us-ga/statute/48/chapter-5/part-7/article-12 — Ad Valorem Taxation of Airline Companies · Axiom
Axiom
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Georgia
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Statutes
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Title 48
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§ chapter-5
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(part-7)
Ad Valorem Taxation of Airline Companies
7 sections
48-5-540
Definitions.
48-5-541
Property tax return on airline flight equipment; penalties.
48-5-542
Review of returns by commissioner; valuation of aircraft in same manner as other personal property.
48-5-543
Method of valuation of aircraft; apportionment among tax jurisdictions based on plane hours.
48-5-544
Levy and collection of tax upon apportioned valuation of aircraft by local tax jurisdictions.
48-5-545
Submission of proposed valuations for flight equipment and aircraft by commissioner to State Board of Equalization.
48-5-546
Ad valorem taxation, assessment, and apportionment authorized by article exclusive.
