Statutes > Georgia Statutes > TITLE 48 - REVENUE AND TAXATION > CHAPTER 5 - AD VALOREM TAXATION OF PROPERTY > ARTICLE 12 - AD VALOREM TAXATION OF AIRLINE COMPANIES > § 48-5-544 - Levy and collection of tax upon apportioned valuation of aircraft by local tax jurisdictions

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

O.C.G.A. 48-5-544 (2010)
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.