The commissioner shall certify as a qualified owner any individual or entity registered to do business in this state that is engaged in the bona fide production of trees for the primary purpose of producing timber for commercial uses, provided that such individual or entity:
History. Code 1981, § 48-5-603 , enacted by Ga. L. 2018, p. 119, § 5/HB 85.
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