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Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 5. AD VALOREM TAXATION OF PROPERTY · Article 13. AD VALOREM TAXATION OF QUALIFIED TIMBERLAND PROPERTY

48-5-603. Certification as qualified owner; requirements.

Active

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

  1. The commissioner shall certify as a qualified owner any individual or entity registered to do business in this state that is engaged in the bona fide production of trees for the primary purpose of producing timber for commercial uses, provided that such individual or entity:

  2. (1)

    Registers with the commissioner; and#

  3. (2)

    Certifies to the commissioner that such individual or entity is engaged in the bona fide production of trees.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Code 1981, § 48-5-603, enacted by Ga. L. 2018, p. 119, § 5/HB 85.

Read the official page (the state's PDF, opened at the page this text was read from).

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t48-ch1-6-(v36)-2024-pdf.pdf, Volume V36, 2024 edition, page 878; merge action: carried; file SHA-256 bb15f8d0d693.