---
title: O.C.G.A. § 48-5-544. Levy and collection of tax upon apportioned valuation of aircraft by local tax jurisdictions.
collection: code
id: 48-5-544
cite_as: O.C.G.A. § 48-5-544 (2025)
canonical_url: https://georgiacommons.org/code/48-5-544
md_url: https://georgiacommons.org/code/48-5-544.md
text_url: https://georgiacommons.org/code/48-5-544/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. § 48-5-544. 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.

## History

Ga. L. 1972, p. 1129, § 5; Code 1933, § 91A-2305, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1988, p. 1568, § 13.

## Editor's Notes

Ga. L. 1988, p. 1568, § 15, not codified by the General Assembly, provided that the Act “shall apply to all tax years beginning on or after January 1, 1989.”