TITLE 48 REVENUE AND TAXATION

5A. Special Assessment of Forest Land Conservation Use Property, 48-5A-1 through 48-5A-6.

ARTICLE 13 AD VALOREM TAXATION OF QUALIFIED TIMBERLAND PROPERTY

48-5A-2. Funds for forest land conservation.

In each year the General Assembly shall appropriate to the department funds for forest land conservation use assistance grants to counties, municipalities, and county or independent school districts pursuant to Article VII, Section I, Paragraph III(f) of the Constitution. The General Appropriations Act shall specify the amount appropriated subject to the limitations of this chapter.

(Code 1981, §48-5A-2, enacted by Ga. L. 2008, p. 297, § 4/HB 1211.)