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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

48-5-606. Appeal of commissioner’s decisions by taxpayers or groups.

Vigente2 versiones impresas

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.

Effective July 1, 2026.Vigente hoy: Effective July 1, 2026.
  1. (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.#

  2. (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 60 days of the commissioner’s publication of such manual.#

    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.#

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, § 48-5-606, enacted by Ga. L. 2018, p. 119, § 5/HB 85; Ga. L. 2019, p. 1056, § 48/SB 52; Ga. L. 2024, p. 888, § 3-12/HB 1267, effective July 1, 2026.

Delayed effective date

Code Section 48-5-606 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.

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)-pdf.pdf, Volumen V36, edición 2024, suplemento de 2025, páginas 167 a 168; acción de fusión: added; SHA-256 del archivo b339db83460c.

Effective until July 1, 2026.Ya no está vigente tal como está impresa (Effective until July 1, 2026.)
  1. (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.#

  2. (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 60 days of the commissioner’s publication of such manual.#

    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.#

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, § 48-5-606, enacted by Ga. L. 2018, p. 119, § 5/HB 85; Ga. L. 2019, p. 1056, § 48/SB 52.

Delayed effective date

Code Section 48-5-606 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.

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)-pdf.pdf, Volumen V36, edición 2024, suplemento de 2025, página 167; acción de fusión: replaced; SHA-256 del archivo b339db83460c.