OFFICIAL TAX MATTER
AIRCRAFT PERSONAL PROPERTY TAX RETURN AND SCHEDULES
PT - 50A
FAYETTE COUNTY BOARD OF TAX ASSESSORS
140 STONEWALL AVE WEST
STE 108
FAYETTEVILLE, GA 30214
AIRCRAFT
PERSONAL PROPERTY TAX RETURN
THIS RETURN IS CONSIDERED PUBLIC INFORMATION
AND WILL BE OPEN FOR PUBLIC INSPECTION
RETURN COMPLETED FORM TO ADDRESS LISTED BELOW
TAX YEAR
PAGE 1
COUNTY NAME AND RETURN ADDRESS
To avoid a 10% penalty on aircraft not previously
returned, file this return no later than the due date
listed above. This return is provided to you so
you may return the fair market value of your
aircraft for this tax year. The return and supporting
schedule must be completed and returned in
order for the aircraft to be properly returned.
Department of Revenue Rule 560-11-10-.08 (3) (C).
TAX SITUS (WHERE YOU LIVE) CHECK ONE
[ ] UNINCORPORATED AREA
[ ] CITY OF (LIST):
IF MAILING ADDRESS OR NAME IS INCORRECT,
PLEASE CORRECT IN THE SPACE PROVIDED BELOW.
NAME:
AIRCRAFT SHALL BE RETURNED TO THE COUNTY WHERE PRIMARY HOME
BASE IS LOCATED. LIST THE FAIR MARKET VALUE OF ALL AIRCRAFT UNDER
TAXPAYER RETURN COLUMN BELOW.
PERSONAL PROPERTY STRATA
A. AIRCRAFT- INCLUDES AIRPLANES, ROTOCRAFT, AND
LIGHTER THAN AIR VEHICLES. COMMERCIAL AIRLINE
AIRCRAFT ARE RETURNED TO THE STATE REVENUE
COMMISSIONER.
AIRCRAFT NUMBER 1
REGISTRATION N #:
TAXPAYER RETURN
VALUE AS OF
JAN. 1 THIS YEAR
FOR TAX OFFICE USE ONLY
(TAX ASSESSORS VALUE)
It shall be the duty of the County Board of Tax Assessors to investigate and to inquire into the property owned in the county for
the purpose of ascertaining what property is subject to taxation and to require the proper return of the property for taxation.
TAXPAYER’S DECLARATION
“I do solemnly swear that I have carefully read (or have heard read) and have duly considered the questions propounded in the
foregoing tax list, and that the value placed by me on the property returned, as shown by the list, is the true market value thereof;
and I further swear that I returned, for the purpose of being taxed thereon, every species of property that I own in my own right
or have control of either as agent, executor, administrator, or otherwise; and that in making this return, for the purpose of being
taxed thereon, I have not attempted either by transferring my property to another or by any other means to evade the laws
governing taxation in this state. I do further swear that in making this return I have done so by estimating the true worth and value
of every species of property contained therein.
TAXPAYER OR AGENT X _____________________________________ TITLE _____________ DATE_________________
OWNERS PHONE NUMBER: (Home) ___________________________ (DayTime) ________________________________
TAXPAYER NAME AND ADDRESS
DUE DATE
IF ASSISTANCE NEEDED CALL
ACCOUNT NUMBER
OWNERS PHONE NUMBER (LIST)
CITY, STATE, ZIP:
ADDRESS:
AIRCRAFT NUMBER 2
REGISTRATION N #:
AIRCRAFT NUMBER 3
REGISTRATION N #:
AIRCRAFT NUMBER 4
REGISTRATION N #:
AIRCRAFT NUMBER 5
REGISTRATION N #:
TOTAL
PRINT
CLEAR
2020
770-305-5274
04/01/2020
FAYETTE COUNTY BOARD OF TAX ASSESSORS
140 STONEWALL AVE WEST
STE 108
FAYETTEVILLE, GA 30214
REFERENCE INFORMATION
INSTRUCTIONS FOR PAGE THREE - SCHEDULE E (AIRCRAFT)
INSTRUCTIONS FOR PAGE ONE – AIRCRAFT PERSONAL PROPERTY TAX RETURN
1. Aircraft shall be returned to the county where principally hangered or tied down and out of which its flights normally
originate.
2. The return is considered public information and will be open for public inspection.
3 If taxpayer name or address is incorrect, please correct in the space provided.
4. To avoid a 10% penalty, on aircraft not previously returned, this return must be filed no later than date listed under
the due date column on page one.
5. This tax return is provided for the taxpayer to report the fair market value of all aircraft owned on January 1, this year.
6. The fair market value should be listed under the column headed taxpayer return value as of January 1, this year,
page 1.
7. Taxpayer
declaration: This declaration must be signed by the owner or agent and dated in order for this to be a valid
return.
INSTRUCTIONS
1. This schedule is considered confidential information and not open to public inspection O.C.G.A. § 48-5-314. Returns
are public information.
2. All information about the aircraft should be listed in order for the Board of Assessors to determine the proper
assessment.
3. If the aircraft has been sold or traded and you did not own it on January 1, this year, please list the name and
address of new owner in order for the items to be removed from your account.
4. Listing anything that is functionally wrong with your aircraft on the bottom of page three. This will help the Board of
Assessors make a proper assessment.
5. Additional aircraft may be listed on the back of Schedule E. Attach additional sheets if necessary.
6. Avionics and extra equipment should be listed under the column headed avionics and extra equipment.
1. O.C.G.A. § 48-5-299 requires the Board of Tax Assessors to diligently investigate and inquire into the property
owned in the county for the purpose of ascertaining what property, real and personal, is subject to taxation in the
county and to require its proper return for taxation.
2. O.C.G.A. § 48-5-300 grants the Board of Tax Assessors authority to require production of books, papers or documents,
by subpoena if necessary, which may aid in determining the proper assessment.
3. O.C.G.A. § 48-5-269 grants the State Revenue Commissioner the authority to prescribe, the forms, books and
records to be used for standard property tax reporting for all taxing units, including but not limited to, the forms,
books and records to be used in the listing, appraisal and assessment of property and how the forms, books and
records shall be compiled and kept.
4. O.C.G.A. § 48-5-269.1 grants the State Revenue Commissioner the authority to adopt and require the use of a
uniform procedural manual for appraising tangible real and personal property.
5. This return and schedule is submitted to you for your completion in accordance with the above sections of the
Georgia Code.
PAGE 2
AIRCRAFT SCHEDULE E
THIS SCHEDULE IS CONSIDERED CONFIDENTIAL
INFORMATION AND NOT OPEN FOR PUBLIC INSPECTION.
RETURN COMPLETED FORM TO ADDRESS LISTED BELOW
TAXPAYER NAME AND ADDRESS
COUNTY NAME AND RETURN ADDRESS
TAX SITUS (WHERE YOU LIVE) CHECK ONE
[ ]
UNINCORPORATED AREA
[ ]
CITY OF
(
LIST
)
TAX YEAR
IF ASSISTANCE NEEDED CALL ACCOUNT NUMBER
DUE DATE
OWNERS PHONE NUMBER (LIST)
AIRCRAFT # 1
AIRPORT WHERE AIRCRAFT PRIMARY HOME BASED - CITY COUNTY STATE
REGISTRATION “N” #:
MFG. NAME: (MAKE)
MODEL NAME OR #:
YEAR BUILT:
SERIAL NUMBER:
DATE PURCHASED
PURCHASED: NEW [ ] USED [ ]
COST:
HOURS BETWEEN OVERHAULS (TBO):
HOURS SINCE LAST OVERHAUL:
LAST OVERHAUL: MAJOR [ ] TOP [ ]
TOTAL HOURS ON AIRFRAME AS OF JAN. 1:
AIRCRAFT # 2
AIRPORT WHERE AIRCRAFT PRIMARY HOME BASED - CITY COUNTY STATE
REGISTRATION “N” #:
MFG. NAME: (MAKE)
MODEL NAME OR #:
YEAR BUILT:
SERIAL NUMBER:
DATE PURCHASED
PURCHASED: NEW [ ] USED [ ]
COST:
HOURS BETWEEN OVERHAULS (TBO):
HOURS SINCE LAST OVERHAUL:
LAST OVERHAUL: MAJOR [ ] TOP [ ]
TOTAL HOURS ON AIRFRAME AS OF JAN. 1:
NOTE: Please submit a copy of your log book to substantiate T.B.O.
and airframe hours.
Is there anything functionally wrong with your aircraft? Yes [ ] No[ ].
If yes, please provide the Board of Assessors with information in order
for them to make a proper assessment. (List Below)
NAME: _______________________________________________
ADDRESS: ___________________________________________
CITY, STATE, ZIP: ______________________________________
If you sold or traded your aircraft and did not own on January 1,
this year, this section should be completed in order for the items
to be removed from your account.
If purchased used this year, list the name and address of
the previous owner.
NAME OF PURCHASER: ________________________________
ADDRESS: ___________________________________________
CITY, STATE, ZIP: ______________________________________
DATE SOLD: ______________ SALE PRICE: _______________
DESCRIPTION ________________________________________
PAGE 3
LIST ADDITIONAL AIRCRAFT AND AVIONICS ON THE BACK OF THIS FORM. ATTACH ADDITIONAL SHEETS IF NEEDED.
List anything functionally wrong with your aircraft:
AVIONICS AND EXTRA EQUIPMENT
AVIONICS AND EXTRA EQUIPMENT
NOTE: Please submit a copy of your log book to substantiate T.B.O.
and airframe hours.
2020
770-305-5274
04/01/2020
FAYETTE COUNTY BOARD OF TAX ASSESSORS
140 STONEWALL AVE WEST
STE 108
FAYETTEVILLE, GA 30214
Is there anything functionally wrong with your aircraft? Yes [ ] No[ ].
If yes, please provide the Board of Assessors with information in order
for them to make a proper assessment. (List Below)
NAME: _______________________________________________
ADDRESS: ___________________________________________
CITY, STATE, ZIP: ______________________________________
If you sold or traded your aircraft and did not own on January 1,
this year, this section should be completed in order for the items
to be removed from your account.
If purchased used this year, list the name and address of
the previous owner.
NAME OF PURCHASER: ________________________________
ADDRESS: ___________________________________________
CITY, STATE, ZIP: ______________________________________
DATE SOLD: ______________ SALE PRICE: _______________
DESCRIPTION ________________________________________
PAGE 4
List anything functionally wrong with your aircraft:
AIRCRAFT # 3
AIRPORT WHERE AIRCRAFT PRIMARY HOME BASED - CITY COUNTY STATE
REGISTRATION “N” #:
MFG. NAME: (MAKE)
MODEL NAME OR #:
YEAR BUILT:
SERIAL NUMBER:
DATE PURCHASED
PURCHASED: NEW [ ] USED [ ]
COST:
HOURS BETWEEN OVERHAULS (TBO):
HOURS SINCE LAST OVERHAUL:
LAST OVER HAUL: MAJOR [ ] TOP [ ]
TOTAL HOURS ON AIRFRAME AS OF JAN. 1:
NOTE: Please submit a copy of your log book to substantiate T.B.O.
and airframe hours.
AIRCRAFT # 4
AIRPORT WHERE AIRCRAFT PRIMARY HOME BASED - CITY COUNTY STATE
REGISTRATION “N” #:
MFG. NAME: (MAKE)
MODEL NAME OR #:
YEAR BUILT:
SERIAL NUMBER:
DATE PURCHASED
PURCHASED: NEW [ ] USED [ ]
COST:
HOURS BETWEEN OVERHAULS (TBO):
HOURS SINCE LAST OVERHAUL:
LAST OVER HAUL: MAJOR [ ] TOP [ ]
TOTAL HOURS ON AIRFRAME AS OF JAN. 1:
NOTE: Please submit a copy of your log book to substantiate T.B.O.
and airframe hours.
AIRCRAFT # 5
AIRPORT WHERE AIRCRAFT PRIMARY HOME BASED - CITY COUNTY STATE
REGISTRATION “N” #:
MFG. NAME: (MAKE)
MODEL NAME OR #:
YEAR BUILT:
SERIAL NUMBER:
DATE PURCHASED
PURCHASED: NEW [ ] USED [ ]
COST:
HOURS BETWEEN OVERHAULS (TBO):
HOURS SINCE LAST OVERHAUL:
LAST OVER HAUL: MAJOR [ ] TOP [ ]
TOTAL HOURS ON AIRFRAME AS OF JAN. 1:
NOTE: Please submit a copy of your log book to substantiate T.B.O.
and airframe hours.
AVIONICS AND EXTRA EQUIPMENT
AVIONICS AND EXTRA EQUIPMENT
AVIONICS AND EXTRA EQUIPMENT