Ir al contenido
Georgia Commons

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

48-5-601. Determination of fair market value; access to property; delivery to county tax officials.

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. (a)

    Qualified timberland property shall be returned to the commissioner between January 1 and April 1 each year.#

  2. (b)

    The fair market value of qualified timberland property shall be determined through an annual appraisal conducted by the commissioner in accordance with the qualified timberland property appraisal manual provided for in Code Section 48-5-602.#

  3. (c)

    The commissioner shall have access to qualified timberland property for the purpose of conducting appraisals, provided that prior notice has been given to the qualified owner of such property.#

  4. (d)

    The commissioner shall ensure that the appraisal values of qualified timberland property are delivered to county tax officials by July 1 of each year.#

  5. (e)

    Notwithstanding anything in this chapter to the contrary, pursuant to Article VII, Section I, Paragraph III(f.1) of the Constitution, the value of qualified timberland property shall be at least 175 percent of such property’s forest land conservation value determined pursuant to this chapter.#

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, § 48-5-601, enacted by Ga. L. 2018, p. 119, § 5/HB 85.

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, páginas 876 a 877; acción de fusión: carried; SHA-256 del archivo bb15f8d0d693.