---
title: O.C.G.A. § 48-5-600. Definitions.
collection: code
id: 48-5-600
cite_as: O.C.G.A. § 48-5-600 (2025)
canonical_url: https://georgiacommons.org/code/48-5-600
md_url: https://georgiacommons.org/code/48-5-600.md
text_url: https://georgiacommons.org/code/48-5-600/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.
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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. Definitions.

As used in this article, the term:

(1) “Bona fide production of trees” means the good faith, real, actual, and genuine production of trees for commercial uses.

(2)(A) “Contiguous”’ means real property within a county that abuts, joins, or touches and has the same undivided common ownership.

(B) If an applicant’s tract is divided by a county boundary, public roadway, public easement, public right of way, natural boundary, land lot line, or railroad track, then the applicant may make an election at the time of application to declare the tract as contiguous irrespective of a county boundary, public roadway, public easement, public right of way, natural boundary, land lot line, or railroad track.

(3) “Qualified owner”’ means an individual or entity that meets the conditions of Code Section 48-5-603.

(4) “Qualified timberland property” means timberland property that meets the conditions of Code Section 48-5-604.

(5) “Timberland property” means tangible real property that has as its primary use the bona fide production of trees for the primary purpose of producing timber for commercial uses.

## History

Code 1981, § 48-5-600, enacted by Ga. L. 2018, p. 119, § 5/HB 85; Ga. L. 2021, p. 586, § 1/HB 282.