GA Code § 48-5-540 - Definitions.

Section 48-5-540 - Definitions.Section 48-5-540 - Definitions.

Section 48-5-524 - Annual Report by Commissioner to Each County Board of Tax Assessors of All Public Utility Property Within County; Contents; Availability for Public Inspection.Section 48-5-541 - Property Tax Return on Airline Flight Equipment; Penalties.

As used in this article, the term:

(1) “Operated,” “operating,” or “operation” means landings or takeoffs of aircraft by any airline company.

(2) “Plane hours” means, for each type and model of aircraft, all hours in flight and all hours on the ground including, but not limited to, ground and air time associated with overhaul, maintenance, flight testing, and training.

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