---
title: O.C.G.A. § 48-5-603. Certification as qualified owner; requirements.
collection: code
id: 48-5-603
cite_as: O.C.G.A. § 48-5-603 (2025)
canonical_url: https://georgiacommons.org/code/48-5-603
md_url: https://georgiacommons.org/code/48-5-603.md
text_url: https://georgiacommons.org/code/48-5-603/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=878
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/48-5-602.md
next: https://georgiacommons.org/code/48-5-604.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. § 48-5-603. Certification as qualified owner; requirements.

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:

(1) Registers with the commissioner; and

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

## History

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