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O.C.G.A. § 48-5-603 — (For effective date, see note.) Certification as qualified owner; requirements | Georgia Code
O.C.G.A. § 48-5-603 (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

48-5-603. (For effective date, see note.) Certification as qualified owner; requirements.

The commissioner shall certify as a qualified owner any individual or entity registered to do business in this state that is engaged in the bona fide production of trees for the primary purpose of producing timber for commercial uses, provided that such individual or entity:

  1. Registers with the commissioner; and
  2. Certifies to the commissioner that such individual or entity is engaged in the bona fide production of trees.

(Code 1981, §48-5-603, 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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This Georgia Code resource is curated by Georgia Bar member Graham W. Syfert, 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.