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

48-5-605. Appeal of commissioner’s decisions by taxpayer or county board.

Active2 versions printed

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

Effective July 1, 2026.In force today: Effective July 1, 2026.

(a)
A taxpayer or county board of tax assessors may appeal the commissioner’s decisions related to:#
1. (1)
  Such taxpayer’s status as a qualified owner;#
2. (2)
  The certification or noncertification of such taxpayer’s timberland as qualified timberland property; or#
3. (3)
  The appraised value of such taxpayer’s qualified timberland property.#
(b)
1. (1)
  Such appeals shall be made as an appeal to the Georgia Tax Court in accordance with Chapter 5B of Title 15, the “Georgia Tax Court Act of 2025,” within 30 days of the commissioner’s publication of such decision.#
2. (2)
  The Georgia Tax Court shall issue a final decision on such appeals on or before September 1 of the year in which an appeal is filed.#

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, § 48-5-605, enacted by Ga. L. 2018, p. 119, § 5/HB 85; Ga. L. 2024, p. 888, § 3-11/HB 1267, effective July 1, 2026.

Delayed effective date

Code Section 48-5-605 is set out twice in this Code. This version is effective July 1, 2026. For version effective until July 1, 2026, see the preceding version.

Amendments

The 2024 amendment, effective July 1, 2026, substituted “Georgia Tax Court” for “Georgia Tax Tribunal” in paragraphs (b)(1) and (b)(2); and, substituted “Chapter 5B of Title 15, the ‘Georgia Tax Court Act of 2025,’” for “Chapter 13A of Title 50” in paragraph (b)(1).

Editor's notes

Ga. L. 2024, p. 888, § 4-1(a)/HB 1267, not codified by the General Assembly, provides that the 2024 amendments to this Code section shall only become effective on July 1, 2026, upon the ratification of a resolution at the November, 2024, state-wide general election that amends the Constitution so as to authorize the General Assembly to provide by general law for the establishment of the Georgia Tax Court with state-wide jurisdiction. If such a resolution is not so ratified, then the amendments to this Code section shall not become effective and shall stand repealed on January 1, 2025. The constitutional amendment proposed in Ga. L. 2024, p. 1189, authorizing the establishment of the state-wide Georgia Tax Court, was approved by a majority of the qualified voters voting at the general election held on November 5, 2024.

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)-pdf.pdf, Volume V36, 2024 edition, 2025 supplement, pages 166 to 167; merge action: added; file SHA-256 b339db83460c.

Effective until July 1, 2026.No longer in force as printed (Effective until July 1, 2026.)

(a)
A taxpayer or county board of tax assessors may appeal the commissioner’s decisions related to:#
1. (1)
  Such taxpayer’s status as a qualified owner;#
2. (2)
  The certification or noncertification of such taxpayer’s timberland as qualified timberland property; or#
3. (3)
  The appraised value of such taxpayer’s qualified timberland property.#
(b)
1. (1)
  Such appeals shall be made as an appeal to the Georgia Tax Tribunal in accordance with Chapter 13A of Title 50 within 30 days of the commissioner’s publication of such decision.#
2. (2)
  The Georgia Tax Tribunal shall issue a final decision on such appeals on or before September 1 of the year in which an appeal is filed.#

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, § 48-5-605, enacted by Ga. L. 2018, p. 119, § 5/HB 85.

Delayed effective date

Code Section 48-5-605 is set out twice in this Code. This version is effective until July 1, 2026. For version effective July 1, 2026, see the following version.

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)-pdf.pdf, Volume V36, 2024 edition, 2025 supplement, pages 165 to 166; merge action: replaced; file SHA-256 b339db83460c.

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