History. Code 1981, § 48-5A-6 , enacted by Ga. L. 2018, p. 119, § 6/HB 85.
Effective date. —
This Code section became effective January 1, 2019.
Editor’s notes.
Ga. L. 2018, p. 119, § 7/HB 85, not codified by the General Assembly, provides, in part, that this Code section becomes effective on January 1, 2019, only if an amendment to the Constitution of Georgia is ratified at the November, 2018, general election modifying constitutional prescriptions for forest land conservation use property and related assistance grants, permitting the withholding of a portion of assistance grants to provide for certain state administrative costs, and establishing qualified timberland property as a subclassification of tangible property for purposes of ad valorem taxation. The constitutional amendment was approved by a majority of the qualified voters voting at the general election held on November 6, 2018.