O.C.G.A.
O.C.G.A.

O.C.G.A. § 48-5-271 (2019)

Table of values for conservation use value of forest land

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)
Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.
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(a) 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. (b) 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.

History

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

Annotations

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examination by the commissioner of county tax digests for uniformity of property valuation between counties, was repealed by Ga.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.

Notes of Decisions
Cited in 4 cases, 1983–1989 · leading case: Container Corp. of Am. v. Charlton Cnty., 383 S.E.2d 105 (Ga. 1989).
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Fulton Cnty. v. Strickland, 306 S.E.2d 299 (Ga. 1983). · cites it 8× “(1) OCGA § 48-5-271(a) (Code Ann. § 91A-1413) outlines the duty of the Commissioner to compare the tax digests of the various counties “for the purpose of ascertaining whether the valuation of the various classes of property as made in the respective counties for taxation…”
Container Corp. of Am. v. Charlton Cnty., 383 S.E.2d 105 (Ga. 1989). · cites it 8× “The county submitted the digest to the Commissioner of Revenue (Commissioner) as provided for by OCGA § 48-5-271 (a). The evidence shows that, had this digest been approved by the Commissioner, the county would have applied a millage rate of 30.”
Salem v. Tattnall Cnty., 302 S.E.2d 99 (Ga. 1983). · cites it 4× “In their first enumeration of error, the taxpayers assert that the General Assembly had no constitutional authority to enact OCGA § 48-5-271 (Code Ann. § 91A-1413), requiring the State Revenue Commissioner to “adjust and equalize” assessments among the counties.”
Shaheen v. Cobb Cnty. Bd. of Tax Assessors, 307 S.E.2d 301 (Ga. Ct. App. 1983). · cites it 4× “Under OCGA § 48-5-271 (Code Ann. § 91A-1413), the State Revenue Commissioner has the duty to examine the tax digests of the *781 various counties in order to ascertain whether the valuation of various classes of property is uniform between the various counties and between the…”
— 48-5-271(a) — 1 case
Fulton Cnty. v. Strickland, 306 S.E.2d 299 (Ga. 1983). “(1) OCGA § 48-5-271(a) (Code Ann. § 91A-1413) outlines the duty of the Commissioner to compare the tax digests of the various counties “for the purpose of ascertaining whether the valuation of the various classes of property as made in the respective counties for taxation…”
— 48-5-271(b) — 1 case
Fulton Cnty. v. Strickland, 306 S.E.2d 299 (Ga. 1983). “(1) OCGA § 48-5-271(a) (Code Ann. § 91A-1413) outlines the duty of the Commissioner to compare the tax digests of the various counties “for the purpose of ascertaining whether the valuation of the various classes of property as made in the respective counties for taxation…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.