---
title: O.C.G.A. § 48-5-543. Method of valuation of aircraft; apportionment among tax jurisdictions based on plane hours.
collection: code
id: 48-5-543
cite_as: O.C.G.A. § 48-5-543 (2025)
canonical_url: https://georgiacommons.org/code/48-5-543
md_url: https://georgiacommons.org/code/48-5-543.md
text_url: https://georgiacommons.org/code/48-5-543/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch1-6-(v36)-2024-pdf.pdf?sfvrsn=2edc88a7_0#page=874
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / AD VALOREM TAXATION OF PROPERTY / AD VALOREM TAXATION OF AIRLINE COMPANIES
---

# O.C.G.A. § 48-5-543. Method of valuation of aircraft; apportionment among tax jurisdictions based on plane hours.

The valuation of aircraft apportioned to this state shall be, for each type and model of aircraft, that portion of the total valuation of each type or model of aircraft as the ratio of plane hours in this state bears to the total system plane hours for each type and model of aircraft. The valuation thus established shall be apportioned for each type and model of aircraft among the tax jurisdictions in this state through which the aircraft company operates. The apportionment among the tax jurisdictions in this state shall be based as nearly as practicable upon plane hours.

## History

Ga. L. 1972, p. 1129, § 4; Code 1933, § 91A-2304, enacted by Ga. L. 1978, p. 309, § 2.