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2018 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. Definitions
Universal Citation: GA Code § 48-5-600 (2018)
- As used in this article, the term:
(1) "Bona fide production of trees" means the good faith, real, actual, and genuine production of trees for commercial uses.
(2) "Qualified owner" means an individual or entity that meets the conditions of Code Section 48-5-603.
(3) "Qualified timberland property" means timberland property that meets the conditions of Code Section 48-5-604.
(4) "Timberland property" means tangible real property that has as its primary use the bona fide production of trees for the primary purpose of producing timber for commercial uses.
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