---
title: O.C.G.A. § 48-5-545. Submission of proposed valuations for flight equipment and aircraft by commissioner to State Board of Equalization.
collection: code
id: 48-5-545
cite_as: O.C.G.A. § 48-5-545 (2025)
canonical_url: https://georgiacommons.org/code/48-5-545
md_url: https://georgiacommons.org/code/48-5-545.md
text_url: https://georgiacommons.org/code/48-5-545/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=875
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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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. § 48-5-545. Submission of proposed valuations for flight equipment and aircraft by commissioner to State Board of Equalization.

The proposed assessed valuations for flight equipment and aircraft shall be submitted by the commissioner to the State Board of Equalization for its review in the same manner as required by law for other classes of property which are returned for ad valorem taxation to the commissioner.

## History

Ga. L. 1972, p. 1129, § 6; Code 1933, § 91A-2306, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1988, p. 1568, § 14.

## 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.”