GA Code § 48-5-544 - Levy and Collection of Tax Upon Apportioned Valuation of Aircraft by Local Tax Jurisdictions.

Section 48-5-544 - Levy and Collection of Tax Upon Apportioned Valuation of Aircraft by Local Tax Jurisdictions.Section 48-5-544 - Levy and Collection of Tax Upon Apportioned Valuation of Aircraft by Local Tax Jurisdictions.

Section 48-5-543 - Method of Valuation of Aircraft; Apportionment Among Tax Jurisdictions Based on Plane Hours.Section 48-5-545 - Submission of Proposed Valuations for Flight Equipment and Aircraft by Commissioner to State Board of Equalization.

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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