Georgia Code
Article 1 - General Provisions
§ 12-2-4. Powers and Duties of Department

History. Ga. L. 1937, p. 264, § 8; Ga. L. 1981, p. 838, § 1; Ga. L. 1984, p. 22, § 12; Ga. L. 1989, p. 1641, § 7; Ga. L. 1991, p. 1903, § 12; Ga. L. 2003, p. 271, § 1; Ga. L. 2004, p. 690, § 7; Ga. L. 2005, p. 60, § 12/HB 95; Ga. L. 2010, p. 838, § 11/SB 388.
Cross references.
Powers and duties of Environmental Protection Division as to mineral and geological resources, § 12-4-1 .
Powers and duties of department relating to game and fish laws, T. 27.
Bona fide conservation use property, § 48-5-7.4 .
Authority of department to convey property for purposes of constructing and operating boat-launching ramps thereon, § 50-16-45 .
Powers and duties of department with regard to boat safety, § 52-7-1 et seq.
Powers and duties of department with regard to river and harbor development, T. 52, C. 9.
Editor’s notes.
Ga. L. 1989, p. 1641, § 18, not codified by the General Assembly, provides that: “In the event of any substantive conflict between this Act and any other Act of the 1989 General Assembly, such other Act shall control over this Act.”
Ga. L. 1991, p. 1903, § 14, effective April 24, 1991, not codified by the General Assembly, provides: “To assist counties and boards of education in planning, volumes of standing timber harvested in each county through the last business day of the second and third quarters of 1991 shall be reported by the purchaser, or by the harvester if there is no purchaser, to the tax assessors of the county or counties in which the timber was harvested by November 15, 1991. Such reports shall show the number of pounds, if available, or measured volume of softwood and hardwood pulpwood, chip and saw logs, saw timber, poles, posts, and fuel wood so harvested. The commissioner, after consultation with the Georgia Forestry Commission, shall provide the tax assessor of each county with the weighted average unit price in pounds and measured volume paid through the last business day of such period for each such product class, no later than November 15, 1991.”
Ga. L. 1991, p. 1903, § 15, provides that the amendment to this Code section shall be applicable beginning January 1, 1992, with respect to ad valorem taxation of timber and shall be applicable beginning January 1, 1992, for all other purposes. Taxation for prior periods shall continue to be governed by prior law.
Ga. L. 2003, p. 271, § 3, not codified by the General Assembly, provides that the amendment by that Act to subsection (k) is applicable to all taxable years beginning on or after January 1, 2004.
Law reviews.
For note, “Regulation of Artificial Lakes and Recreational Subdivisions in Georgia,” recommending methods for future regulation, see 8 Ga. St. B.J. 580 (1972).
For note on 1991 amendment of this Code section, see 8 Ga. St. U.L. Rev. 182 (1992).