Georgia Code
Part 1 - Equalization of Assessments
§ 48-5-269. Authority to Promulgate Rules and Regulations Regarding Uniform Books, Records, Forms, and Manuals; Limits on Change in Current Use Value of Conservation Use Property

History. Ga. L. 1972, p. 1104, § 11; Code 1933, § 91A-1411, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1991, p. 1903, § 10; Ga. L. 1993, p. 947, § 9; Ga. L. 1999, p. 81, § 48; Ga. L. 2017, p. 774, § 48/HB 323.
The 2017 amendment, effective May 9, 2017, part of an Act to revise, modernize, and correct the Code, substituted “the State Forestry Commission” for “the Georgia Forestry Commission” near the beginning of the first sentence of subsection (b).
Editor’s notes.
Ga. L. 1991, p. 1903, § 15, not codified by the General Assembly, 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. 1993, p. 947, § 10, not codified by the General Assembly, provides: “Sections 1, 2, 3, 4, and 9 of this Act shall be applicable to all bona fide conservation use covenants entered into for all taxable years beginning on or after January 1, 1993, and to any table of values of bona fide conservation use property established by the state revenue commissioner for all taxable years beginning on or after January 1, 1993. Any bona fide conservation use covenant entered into for the taxable year beginning January 1, 1992, shall continue to be governed by the law in effect for that taxable year.

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