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Código Oficial de Georgia Anotado

Título 48. REVENUE AND TAXATION · Capítulo 5. AD VALOREM TAXATION OF PROPERTY · Artículo 13. AD VALOREM TAXATION OF QUALIFIED TIMBERLAND PROPERTY

48-5-600. Definitions.

Vigente

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

El texto siguiente es la ley tal como la imprime el estado, en inglés.

  1. As used in this article, the term:

  2. (1)

    “Bona fide production of trees” means the good faith, real, actual, and genuine production of trees for commercial uses.#

  3. (2)
    1. (A)

      “Contiguous”’ means real property within a county that abuts, joins, or touches and has the same undivided common ownership.#

    2. (B)

      If an applicant’s tract is divided by a county boundary, public roadway, public easement, public right of way, natural boundary, land lot line, or railroad track, then the applicant may make an election at the time of application to declare the tract as contiguous irrespective of a county boundary, public roadway, public easement, public right of way, natural boundary, land lot line, or railroad track.#

  4. (3)

    “Qualified owner”’ means an individual or entity that meets the conditions of Code Section 48-5-603.#

  5. (4)

    “Qualified timberland property” means timberland property that meets the conditions of Code Section 48-5-604.#

  6. (5)

    “Timberland property” means tangible real property that has as its primary use the bona fide production of trees for the primary purpose of producing timber for commercial uses.#

Las notas siguientes se imprimen con la sección, pero no son ley promulgada (O.C.G.A. § 1-1-1(c)). Se muestran aparte del texto.

History

Code 1981, § 48-5-600, enacted by Ga. L. 2018, p. 119, § 5/HB 85; Ga. L. 2021, p. 586, § 1/HB 282.

Leer la página oficial (el PDF del estado, abierto en la página de la que se leyó este texto).

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

Texto leído de t48-ch1-6-(v36)-2024-pdf.pdf, Volumen V36, edición 2024, página 876; acción de fusión: carried; SHA-256 del archivo bb15f8d0d693.