Section 48-5-605 - [See Note] Appeal of commissioner's decisions by taxpayer or county board(a) A taxpayer or county board of tax assessors may appeal the commissioner's decisions related to: (1) Such taxpayer's status as a qualified owner;(2) The certification or noncertification of such taxpayer's timberland as qualified timberland property; or(3) The appraised value of such taxpayer's qualified timberland property.(b)(1) 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.(2) 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.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.This section is set out more than once due to postponed, multiple, or conflicting amendments.