O.C.G.A. § 48-5-605: Appeal of commissioner’s decisions by taxpayer or county board.

(a) A taxpayer or county board of tax assessors may appeal the commissioner’s decisions related to:

(1) Such taxpayer’s status as a qualified owner;

(2) The certification or noncertification of such taxpayer’s timberland as qualified timberland property; or

(3) The appraised value of such taxpayer’s qualified timberland property.

(b) (1) Such appeals shall be made as an appeal to the Georgia Tax Tribunal in accordance with Chapter 13A of Title 50 within 30 days of the commissioner’s publication of such decision.

(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.