History. Code 1981, § 48-5-604 , enacted by Ga. L. 2018, p. 119, § 5/HB 85; Ga. L. 2021, p. 586, § 3/HB 282.
The 2021 amendment, effective July 1, 2021, rewrote paragraph (b)(1), which read: “The qualified owner’s submission provided for in paragraph (4) of subsection (a) of this Code section shall be certified by the qualified owner and shall be updated annually filed together with such qualified owner’s return required by subsection (a) of Code Section 48-5-601. If such conditions are not met annually, the real property at issue shall be decertified as qualified timberland property and the commissioner shall notify the respective county tax officials of such decertification by April 15 of the respective year.”, and added paragraphs (b)(3) and (b)(4).
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