History. Code 1981, § 48-5-606 , enacted by Ga. L. 2018, p. 119, § 5/HB 85; Ga. L. 2019, p. 1056, § 48/SB 52.
The 2019 amendment, effective May 12, 2019, part of an Act to revise, modernize, and correct the Code, revised capitalization in subsection (a).
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