Georgia § 48-5-542 Review of returns by commissioner; valuation of aircraft in same manner as other personal property

Georgia Statutes

§ 48-5-542 — Review of returns by commissioner; valuation of aircraft in same manner as other personal property

Georgia § 48-5-542

Title48

This text of Georgia § 48-5-542 (Review of returns by commissioner; valuation of aircraft in same manner as other personal property) is published on Counsel Stack Legal Research, covering Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

O.C.G.A. § 48-5-542 (2026).

Text

The commissioner shall scrutinize carefully each return made to him and, if in his judgment it is necessary, he shall in arriving at a proposed assessment adjust, equalize, and apportion the valuation of all aircraft of each airline company of any type or model operated in this state by the airline company by such type or model. The aircraft shall be valued by the department in the same manner as other personal property in the state.

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The commissioner shall scrutinize carefully each return made to him and, if in his judgment it is necessary, he shall in arriving at a proposed assessment adjust, equalize, and apportion the valuation of all aircraft of each airline company of any type or model operated in this state by the airline company by such type or model. The aircraft shall be valued by the department in the same manner as other personal property in the state.