O.C.G.A.
O.C.G.A.

O.C.G.A. § 48-5-543 (2019)

Method of valuation of aircraft; apportionment among tax jurisdictions based on plane hours

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)
Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.
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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.

Annotations

JUDICIAL DECISIONS Apportionment of ad valorem taxes not required. - County was not required to apportion ad valorem taxes under O.C.G.A. § 48-5-543 since the aircraft had not been used for commercial

purposes in the tax year and the owner was not an airline company. White Cloud Charter, Inc. v. DeKalb County Bd. of Tax Assessors, 238 Ga. App. 805, 520 S.E.2d 708.

Notes of Decisions
Cited in 1 case, 1999–1999 · leading case: White Cloud Charter, Inc. v. DeKalb Cnty. Bd. of Tax Assessors, 520 S.E.2d 708 (Ga. Ct. App. 1999).
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White Cloud Charter, Inc. v. DeKalb Cnty. Bd. of Tax Assessors, 520 S.E.2d 708 (Ga. Ct. App. 1999). · cites it 2× “See OCGA § 48-5-543. The apportionment statute applies to airline companies and requires the submission of a tax return to the State.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.