{"data":{"id":"us-ga/o.c.g.a.-48-5-600.1","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-600.1","heading":"Classification of qualified timberland property; exclusive.","body":"In accordance with Article VII, Section I, Paragraph III(f.1) of the Constitution of Georgia, qualified timberland property shall be classified as a separate and distinct class of tangible property. The procedures prescribed by this article for appraisal and valuation of such property and for appeals of the assessed value of such property shall be exclusive.","path":["TITLE 48 Revenue and Taxation","CHAPTER 5 Ad Valorem Taxation of Property","Article 13 Ad Valorem Taxation of Qualified Timberland Property"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.48.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"b9df2ba5e773edd91872fddd2f8e55e2307dd6691de8ea7328ce23dc31eb7c2f","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-600","next":"us-ga/o.c.g.a.-48-5-601"},"notice":"GroundRules: Original legal text. Not legal advice."}