(a) A taxpayer, group of taxpayers, county board of tax assessors, or association representing taxpayers may appeal the commissioner’s decisions related to the commissioner’s complete parameters for the appraisal of qualified timberland property required by paragraph (1) of subsection (d) of Code Section 48-5-602.

(b)(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 60 days of the commissioner’s publication of such manual.

(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.