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2018 Georgia Code 48-5-33 | Car Wreck Lawyer

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 Repealed by Ga.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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