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O.C.G.A. § 48-5-33 — Inclusion of standing timber as part of real property | Georgia Code

O.C.G.A. § 48-5-33 (2018) Copy Cite Official Site Syfertize CourtListener Scholar Amendments

TITLE 48 REVENUE AND TAXATION

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

ARTICLE 1 GENERAL PROVISIONS

48-5-33. Inclusion of standing timber as part of real property.

Reserved. Repealed by Ga. L. 1991, p. 1903, § 9, effective July 1, 1991.

Editor's notes.

- This Code Section was based on Ga. L. 1990, p. 1901, § 1.

Ga. L. 1991, p. 1903, § 15, not codified by the General Assembly, provides that the repeal of this Code section shall be applicable beginning January 1, 1992, with respect to ad valorem taxation of timber and shall be applicable beginning January 1, 1992, for all other purposes. Taxation for prior periods shall continue to be governed by prior law.

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This Georgia Code resource is curated by this site's author, a personal injury and workers' compensation attorney admitted in Georgia (State Bar of Georgia No. 881027, since 2006) and Florida. For legal consultation, call 904-383-7448.