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(Code 1981, §48-5A-6, enacted by Ga. L. 2018, p. 119, § 6/HB 85.)
- Ga. L. 2018, p. 119, § 7/HB 75, not codified by the General Assembly, provides, in part, that this Code section becomes effective "on January 1, 2019, only if an amendment to the Constitution of Georgia is ratified at the November, 2018, general election modifying constitutional prescriptions for forest land conservation use property and related assistance grants, permitting the withholding of a portion of assistance grants to provide for certain state administrative costs, and establishing qualified timberland property as a subclassification of tangible property for purposes of ad valorem taxation.
"(b) If such an amendment to the Constitution is not so ratified, then this Act shall not become effective and shall stand repealed by operation of law on January 1, 2019."