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2018 Georgia Code 48-5-540 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-5-540 Case Law from Google Scholar Amendments to OCGA 48-5-540

TITLE 48 REVENUE AND TAXATION

Section 5. Ad Valorem Taxation of Property, 48-5-1 through 48-5-607.

ARTICLE 12 AD VALOREM TAXATION OF AIRLINE COMPANIES

48-5-540. Definitions.

As used in this article, the term:

  1. "Operated," "operating," or "operation" means landings or takeoffs of aircraft by any airline company.
  2. "Plane hours" means, for each type and model of aircraft, all hours in flight and all hours on the ground including, but not limited to, ground and air time associated with overhaul, maintenance, flight testing, and training.

(Ga. L. 1972, p. 1129, § 1; Code 1933, § 91A-2301, enacted by Ga. L. 1978, p. 309, § 2.)

Cases Citing O.C.G.A. § 48-5-540

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East West Express, Inc. v. Collins, 264 Ga. 774 (Ga. 1994).

Cited 12 times | Published | Supreme Court of Georgia | Oct 31, 1994 | 449 S.E.2d 599, 94 Fulton County D. Rep. 3581

...It is appropriate, therefore, to consider how this state has addressed the issue of apportionment of ad valorem taxes on other types of property used in interstate commerce. Such apportionment is provided for with regard to railroad cars and aircraft by OCGA §§ 48-5-519 et seq. and 48-5-540 et seq., respectively....
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City of Coll. Park v. E. Airlines, Inc., 250 Ga. 741 (Ga. 1983).

Cited 2 times | Published | Supreme Court of Georgia | Mar 8, 1983 | 300 S.E.2d 513

...We conclude that College Park has stated a claim for equitable relief which authorizes recovery of the disputed funds from the City of Atlanta. In 1972 the legislature imposed an ad valorem tax on airline companies operating within Georgia. Ga. L. 1972, p. 1129. See OCGA § 48-5-540 et seq....
...deny recovery on the mistake of law grounds.” Dobbs, Remedies, p. 765, § 11.8 (1973).2 In concluding that College Park has stated a claim for equitable relief, we are merely authorizing distribution of the disputed funds in accordance with OCGA § 48-5-540 et seq....