§ 48-5-544 - Levy and collection of tax upon apportioned valuation of aircraft by local tax jurisdictions - Georgia Statutes

O.C.G.A. 48-5-544 (2010)
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.