2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 5 - Ad Valorem Taxation of Property (Arts. 1 — 13)
Article 13 - Ad Valorem Taxation of Qualified Timberland Property (§§ 48-5-600 — 48-5-607)
Annotations
Notes
Editor’s notes.Ga. L. 2018, p. 119, § 7/HB 85, not codified by the General Assembly, provides, in part, that this article 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.
Research References & Practice Aids
Hierarchy Notes:O. C. G. A. Title 48
O. C. G. A. Title 48, Ch. 5
- § 48-5-600. Definitions
- § 48-5-600.1. Classification of qualified timberland property; exclusive procedures for appraisal and valuation
- § 48-5-601. Determination of fair market value; access to property; delivery to county tax officials
- § 48-5-602. Adoption and maintenance of qualified timberland property appraisal manual
- § 48-5-603. Certification as qualified owner; requirements
- § 48-5-604. Certification as qualified timberland property; requirements; annual updating; audit; filing with county tax officials
- § 48-5-605. [Effective July 1, 2026] Appeal of commissioner’s decisions by taxpayer or county board
- § 48-5-606. [Effective July 1, 2026] Appeal of commissioner’s decisions by taxpayers or groups
- § 48-5-607. Adoption of forms and regulations
