There is a newer version of the Georgia Code
2010 Georgia Code
TITLE 48 - REVENUE AND TAXATION
CHAPTER 5 - AD VALOREM TAXATION OF PROPERTY
ARTICLE 12 - AD VALOREM TAXATION OF AIRLINE COMPANIES
§ 48-5-544 - 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.
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