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2024 CODE OF GEORGIA
Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1)
Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607)
Article 13 - AD VALOREM TAXATION OF TIMBERLAND PROPERTY (§§ 48-5-600 — 48-5-607)
Section 48-5-607 - Adoption of forms and regulations
Universal Citation:
GA Code § 48-5-607 (2024)
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The commissioner shall be authorized to prescribe such forms and promulgate such rules and regulations as are necessary to implement this article.
Added by 2018 Ga. Laws 296,§ 5, eff. 1/1/2019 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.
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