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2018 Georgia Code 48-5-271 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-5-271 Case Law from Google Scholar Amendments to OCGA 48-5-271

TITLE 48 REVENUE AND TAXATION

Section 5. Ad Valorem Taxation of Property, 48-5-1 through 48-5-607.

ARTICLE 5 UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION

48-5-271. Table of values for conservation use value of forest land.

  1. The commissioner shall promulgate and county tax officials shall follow uniform rules and regulations establishing a table of values for the conservation use value of forest land conservation use property. Such values shall be the same as provided for forest land values under Code Section 48-5-269.
  2. In no event may the forest land conservation use value of any forest land conservation use property in the table of values established by the commissioner under this Code section for the taxable year beginning January 1, 2010, or any subsequent taxable year increase or decrease by more than 3 percent from its forest land conservation use value as set forth in the table of values established by the commissioner under this Code section. The limitations imposed by this subsection shall apply to the total value of all the forest land conservation use property that is the subject of an individual covenant.

(Code 1981, §48-5-271, as enacted by Ga. L. 2008, p. 297, § 3/HB 1211.)

Editor's notes.

- The former Code section, concerning examination by the commissioner of county tax digests for uniformity of property valuation between counties, was repealed by Ga. L. 1988, p. 1763, § 3, effective January 1, 1989, and was based on Ga. L. 1966, p. 45, § 1; Ga. L. 1970, p. 91, §§ 1, 2; Ga. L. 1970, p. 642, § 1; Ga. L. 1972, p. 174, § 1; Code 1933, § 91A-1413, enacted by Ga. L. 1978, p. 309, § 2. For present similar provisions, see Code Section 48-5-340 et seq.

Ga. L. 2008, p. 297, § 5/HB 1211, provides that this Code section becomes effective on January 1, 2009, upon the ratification of a resolution at the November, 2008 state-wide general election, which resolution amends the Constitution so as to provide for the special assessment and taxation of forest land conservation use property and for local government assistance grants. The constitutional amendment (Ga. L. 2008, p. 1209) was ratified at the general election held on November 4, 2008.

OPINIONS OF THE ATTORNEY GENERAL

Administrative caps on assistance grants prohibited.

- Because neither Ga. Const. 1983, Art. VII, Sec. I, Para. III nor the Forest Land Protection Act, O.C.G.A. § 48-5-7.7, authorize or contemplate a cap on assistance grants based on the total exemption value of forest land conservation use property, the Department of Revenue would not be authorized to impose an administrative cap on assistance grants issued pursuant to the Forest Land Protection Act of 2008 in the manner proposed. 2016 Op. Att'y Gen. No. 16-5.

Cases Citing Georgia Code 48-5-271 From Courtlistener.com

Total Results: 3

Container Corp. of America v. Charlton County

Court: Supreme Court of Georgia | Date Filed: 1989-09-06

Citation: 259 Ga. 389, 383 S.E.2d 105, 1989 Ga. LEXIS 355

Snippet: Revenue (Commissioner) as provided for by OCGA § 48-5-271 (a). The evidence shows that, had this digest

Fulton County v. Strickland

Court: Supreme Court of Georgia | Date Filed: 1983-09-09

Citation: 251 Ga. 473, 306 S.E.2d 299, 1983 Ga. LEXIS 846

Snippet: motion for summary judgment. We affirm. (1) OCGA § 48-5-271(a) (Code Ann. § 91A-1413) outlines the duty of

Salem v. Tattnall County

Court: Supreme Court of Georgia | Date Filed: 1983-05-03

Citation: 302 S.E.2d 99, 250 Ga. 881, 1983 Ga. LEXIS 681

Snippet: had no constitutional authority to enact OCGA § 48-5-271 (Code Ann. § 91A-1413), requiring the State Revenue