GroundRules
O.C.G.A. § 48-5-603: Certification as qualified owner; requirements.
Where this section sits in the code
- TITLE 48 Revenue and Taxation
- CHAPTER 5 Ad Valorem Taxation of Property
- Article 13 Ad Valorem Taxation of Qualified Timberland Property
The commissioner shall certify as a qualified owner any individual or entity registered to do business in this state that is engaged in the bona fide production of trees for the primary purpose of producing timber for commercial uses, provided that such individual or entity:
(1) Registers with the commissioner; and
(2) Certifies to the commissioner that such individual or entity is engaged in the bona fide production of trees.
Collected 2026-09-17T19:34:57Z. Source file · JSON