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2010 Georgia Code
TITLE 48 - REVENUE AND TAXATION
CHAPTER 5 - AD VALOREM TAXATION OF PROPERTY
ARTICLE 12 - AD VALOREM TAXATION OF AIRLINE COMPANIES
§ 48-5-542 - Review of returns by commissioner; valuation of aircraft in same manner as other personal property
O.C.G.A. 48-5-542 (2010)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.
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