2018 Georgia Code
Title 48 - Revenue and Taxation
Chapter 5 - Ad Valorem Taxation of Property
Article 13 - Ad Valorem Taxation of Qualified Timberland Property
§ 48-5-603. Certification as qualified owner; requirements

Universal Citation: GA Code § 48-5-603 (2018)
    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:
  • (1) Registers with the commissioner; and

  • (2) Certifies to the commissioner that such individual or entity is engaged in the bona fide production of trees.

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