2021 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

Universal Citation: GA Code § 48-5-600.1 (2021)

In accordance with Article VII, Section I, Paragraph III(f.1) of the Constitution of Georgia, qualified timberland property shall be classified as a separate and distinct class of tangible property. The procedures prescribed by this article for appraisal and valuation of such property and for appeals of the assessed value of such property shall be exclusive.

(Code 1981, §48-5-600.1, enacted by Ga. L. 2018, p. 119, § 5/HB 85.)

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