---
title: O.C.G.A. § 48-5-600.1. Classification of qualified timberland property; exclusive procedures for appraisal and valuation.
collection: code
id: 48-5-600.1
cite_as: O.C.G.A. § 48-5-600.1 (2025)
canonical_url: https://georgiacommons.org/code/48-5-600.1
md_url: https://georgiacommons.org/code/48-5-600.1.md
text_url: https://georgiacommons.org/code/48-5-600.1/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch1-6-(v36)-2024-pdf.pdf?sfvrsn=2edc88a7_0#page=876
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/48-5.md
previous: https://georgiacommons.org/code/48-5-600.md
next: https://georgiacommons.org/code/48-5-601.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / AD VALOREM TAXATION OF PROPERTY / AD VALOREM TAXATION OF QUALIFIED TIMBERLAND PROPERTY
---

# O.C.G.A. § 48-5-600.1. Classification of qualified timberland property; exclusive procedures for appraisal and valuation.

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.

## History

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