Fair market value

O.C.G.A. § 48-5-32.1 — under Title 48.

O.C.G.A. § 48-5-32.1

Determining, §48-5-2. Forest land conservation use property. Conservation use assessment, §48-5-7.7. Local assistance grants to make up revenue reduction, §§48-5A-1 to 48-5A-6. Table of values, §48-5-271. Millage rate increase, §48-5-32.1. Notice of property tax increase, §48-5-32.1. Payment of taxes.