{"data":{"id":"us-ga/o.c.g.a.-48-5-603","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-603","heading":"Certification as qualified owner; requirements.","body":"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:\n(1) Registers with the commissioner; and\n(2) Certifies to the commissioner that such individual or entity is engaged in the bona fide production of trees.","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":"d1026de80ff3f6ec5313def96a2f284dc86a8c3e6e808a2795541d9d3046c356","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-602","next":"us-ga/o.c.g.a.-48-5-604"},"notice":"GroundRules: Original legal text. Not legal advice."}