There is a newer version
of
this Section
2021 Georgia Code
Title 48 - Revenue and Taxation
Chapter 5 - Ad Valorem Taxation of Property
Article 13 - Ad Valorem Taxation of Qualified Timberland Property
§ 48-5-605. Appeal of Commissioner's Decisions by Taxpayer or County Board
Universal Citation: GA Code § 48-5-605 (2021)
- A taxpayer or county board of tax assessors may appeal the commissioner's decisions related to:
- Such taxpayer's status as a qualified owner;
- The certification or noncertification of such taxpayer's timberland as qualified timberland property; or
- The appraised value of such taxpayer's qualified timberland property.
-
- Such appeals shall be made as an appeal to the Georgia Tax Tribunal in accordance with Chapter 13A of Title 50 within 30 days of the commissioner's publication of such decision.
- The Georgia Tax Tribunal shall issue a final decision on such appeals on or before September 1 of the year in which an appeal is filed.
(Code 1981, §48-5-605, enacted by Ga. L. 2018, p. 119, § 5/HB 85.)
Disclaimer: These codes may not be the most recent version. Georgia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
