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2018 Georgia Code 48-5-603 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-5-603 Case Law from Google Scholar Amendments to OCGA 48-5-603

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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