Statutes, codes, and regulations
CODE OF GEORGIA
Title 48 - REVENUE AND TAXATIONChapter 5 - AD VALOREM TAXATION OF PROPERTY
Article 13 - AD VALOREM TAXATION OF TIMBERLAND PROPERTY
Section 48-5-600.1 - Classification of qualified timberland property; exclusive procedures for appraisal and valuation

Ga. Code § 48-5-600.1

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Current through 2023-2024 Legislative Session Chapter 709
Section 48-5-600.1 - Classification of qualified timberland property; exclusive procedures for appraisal and valuation

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.

OCGA § 48-5-600.1

Added by 2018 Ga. Laws 296,§ 5, eff. 1/1/2019.