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O.C.G.A. § 48-5-600.1 — (For effective date, see note.) Classification of qualified timberland property; exclusive | Georgia Code

O.C.G.A. § 48-5-600.1 (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 13 AD VALOREM TAXATION OF QUALIFIED TIMBERLAND PROPERTY

48-5-600.1. (For effective date, see note.) Classification of qualified timberland property; exclusive.

In accordance with Article VII, Section I, Paragraph III(f.1) of the Constitution of Georgia, qualified timberland property shall be classified as a separate and distinct class of tangible property. The procedures prescribed by this article for appraisal and valuation of such property and for appeals of the assessed value of such property shall be exclusive.

(Code 1981, §48-5-600.1, enacted by Ga. L. 2018, p. 119, § 5/HB 85.)

Editor's notes.

- For information as to the effective date of this Code section, see the delayed effective date note at the beginning of this Article.

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