---
title: O.C.G.A. § 48-5-546. Ad valorem taxation, assessment, and apportionment authorized by article exclusive.
collection: code
id: 48-5-546
cite_as: O.C.G.A. § 48-5-546 (2025)
canonical_url: https://georgiacommons.org/code/48-5-546
md_url: https://georgiacommons.org/code/48-5-546.md
text_url: https://georgiacommons.org/code/48-5-546/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.
up: https://georgiacommons.org/code/48-5.md
previous: https://georgiacommons.org/code/48-5-545.md
next: https://georgiacommons.org/code/48-5-600.md
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. § 48-5-546. Ad valorem taxation, assessment, and apportionment authorized by article exclusive.

The ad valorem taxation, assessment, and methods of apportionment authorized by this article shall be in lieu of all other ad valorem taxation, assessments, and apportionments of the aircraft of airline companies.

## History

Ga. L. 1972, p. 1129, § 7; Code 1933, § 91A-2307, enacted by Ga. L. 1978, p. 309, § 2.