As used in this article, the term:
History. Code 1981, § 48-5-600 , enacted by Ga. L. 2018, p. 119, § 5/HB 85; Ga. L. 2021, p. 586, § 1/HB 282.
The 2021 amendment, effective July 1, 2021, added paragraph (2) and redesignated former paragraphs (2) through (4) as present paragraphs (3) through (5), respectively.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 5 - Ad Valorem Taxation of Property
Article 13 - Ad Valorem Taxation of Qualified Timberland Property
§ 48-5-600.1. Classification of Qualified Timberland Property; Exclusive
§ 48-5-601. Determination of Fair Market Value; Access to Property; Delivery to County Tax Officials
§ 48-5-602. Adoption and Maintenance of Qualified Timberland Property Appraisal Manual
§ 48-5-603. Certification as Qualified Owner; Requirements
§ 48-5-605. Appeal of Commissioner’s Decisions by Taxpayer or County Board
§ 48-5-606. Appeal of Commissioner’s Decisions by Taxpayers or Groups