---
title: O.C.G.A. § 48-5-602. Adoption and maintenance of qualified timberland property appraisal manual.
collection: code
id: 48-5-602
cite_as: O.C.G.A. § 48-5-602 (2025)
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md_url: https://georgiacommons.org/code/48-5-602.md
text_url: https://georgiacommons.org/code/48-5-602/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=877
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
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publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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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. § 48-5-602. Adoption and maintenance of qualified timberland property appraisal manual.

(a) The commissioner shall adopt by rule, subject to Chapter 13 of Title 50, the “Georgia Administrative Procedure Act,” and maintain a qualified timberland property appraisal manual that shall be used by the commissioner in the appraisal of qualified timberland property for ad valorem tax purposes.

(b) The commissioner shall provide for a period of consultation with the Georgia Agricultural Statistical Service, Cooperative Extension Service, Georgia Forestry Association, and State Forestry Commission prior to the adoption of the qualified timberland property appraisal manual.

(c)(1) Such manual shall be proposed and published on or before June 1, 2019, and annually thereafter.

(2) Published manuals shall apply to the tax year following the tax year in which they are published.

(3) This annual publication requirement shall not be construed to require annual adjustments, revisions, or modifications to the appraisal methodology.

(d) Such manual shall contain:

(1) Complete parameters for the appraisal of qualified timberland property, which shall be limited to determining the fair market value of qualified timberland property through a market approach to valuation, which shall constitute 50 percent of the value, and an income approach to valuation, which shall constitute 50 percent of the value;

(2) A table of regional values for qualified timberland property based on the geographic locations and productivity levels within the state; and

(3) A prescription of methods and procedures by which identification data, appraisal and assessment data, sales data, and any other information relating to the appraisal and assessment of property shall be furnished to the department using electronic data processing systems and equipment.

## History

Code 1981, § 48-5-602, enacted by Ga. L. 2018, p. 119, § 5/HB 85; Ga. L. 2021, p. 586, § 2/HB 282.