O.C.G.A. § 48-5-603 — Certiﬁcation as qualiﬁed owner; requirements

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. History. Code 1981, § 48-5-603, enacted by Ga. L. 2018, p. 119, § 5/HB 85. 48-5-604. Certiﬁcation as qualiﬁed timberland property; requirements; annual updating; audit; ﬁling with county tax officials. (a) Upon application by a qualiﬁed owner, the commissioner shall certify as qualiﬁed timberland property any timberland property that is titled to a qualiﬁed owner, provided that: (1) The timberland property is at least 50 contiguous acres; (2) The production of trees on the timberland property is being done for the purpose of making a proﬁt and is the primary activity taking place on the property; (3) A consistent effort has been clearly demonstrated in land management in accordance with accepted commercial forestry practices, which may include reforestation, periodic thinning, under864 48-5-604 growth control of unwanted vegetation, fertilization, prescribed burning, sales of timber, and maintenance of ﬁrebreaks; and (4) Such qualiﬁed owner: (A) Submits a list of all parcels to the commissioner that contain timberland property and that identify the speciﬁc portions of such parcels that such owner certiﬁes are timberland property; and (B) Certiﬁes that such timberland property is used for the bona ﬁde production of trees and that: (i) There is a reasonable attainable economic salability of the timber products within a reasonable future time; and (ii) The production of trees is being done for the purpose of making a proﬁt and is the primary activity taking place on the property. (b)(1) The qualiﬁed owner’s submission provided for in paragraph (4) of subsection (a) of this Code section shall be certiﬁed by the qualiﬁed owner through the submission of an affidavit. Such submission shall be updated annually through the submission of a new affidavit ﬁled together with such qualiﬁed owner’s return required by subsection (a) of Code Section 48-5-601. For each application or annual update, a qualiﬁed owner shall be entitled to submit one such affidavit covering all of the qualiﬁed owner’s timberland property. With respect to the provisions of subparagraph (a)(4)(B) of this Code section, the requirements shall be satisﬁed through an attestation by the qualiﬁed owner in the required affidavits that the timberland property is used for the bona ﬁde production of trees and is consistently managed with generally accepted commercial forestry practices. If such conditions are not met annually, the real property at issue shall be decertiﬁed as qualiﬁed timberland property and the commissioner shall notify the respective county tax officials of such decertiﬁcation by April 15 of the respective year. (2) The commissioner shall be authorized to conduct an audit of any list submitted pursuant to this Code section. (3) With respect to the list of all parcels that contain timberland property that is required to be submitted to the commissioner pursuant to subparagraph (a)(4)(A) of this Code section, the commissioner shall accept: (A) A parcel map drawn by the county cartographer or GIS technician and signed by the county board of assessors and qualiﬁed owner; (B) A legal description of the property; 865 48-5-605 (C) A plat of the property prepared by a licensed land surveyor showing the location and measured area of the parcel; or (D) A written legal description of the property delineating the metes and bounds and measured area. (4) With respect to the certiﬁcation that such timberland property is used for the bona ﬁde production of trees that is required pursuant to subparagraph (a)(4)(B) of this Code section, the qualiﬁed owner shall not be required to submit a simple Forest Management Plan. (c) The commissioner shall ﬁle certiﬁcations of qualiﬁed timberland property with the respective county tax officials in which any of such real property exists by April 15 each year. History. Code 1981, § 48-5-604, enacted by Ga. L. 2018, p. 119, § 5/HB 85; Ga. L. 2021, p. 586, § 3/HB 282. 48-5-605. (For effective date, see note.) 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. History. Code 1981, § 48-5-605, enacted by Ga. L. 2018, p. 119, § 5/HB 85; Ga. L. 2024, p. 888, § 3-11/HB 1267, see notes for effective date. Delayed effective date. Ga. L. 2024, p. 888, § 4-1(a)/HB 1267, provides that the 2024 amendment shall only become effective on July 1, 2026 upon ratiﬁcation of a resolution by the voters at the November, 2024, state-wide general election that amends the Constitution to provide that the Georgia Tax Court shall have state-wide jurisdiction as provided by law and that decisions of such court shall be appealed to the Court of Appeals, subject to review by the Supreme Court of Georgia. However, if such a Constitutional amendment is not so ratiﬁed, then the amendments to this Code section shall stand repealed on January 1, 2025. This Code section, as set out above, does not reﬂect the amendment by that Act owing to the delayed effective date. Upon ratiﬁcation, subsection (b) will read: “(b)(1) Such appeals shall be made as an 866 appeal to the Georgia Tax Court in accordance with Chapter 5B of Title 15, the ‘Georgia Tax Court Act of 2025,’ within 30 days of the commissioner’s publication of such decision. “(2) The Georgia Tax Court shall issue a ﬁnal decision on such appeals on or before September 1 of the year in which an appeal is ﬁled.” Amendments. The 2024 amendment substituted “Georgia Tax Court” for “Georgia Tax Tribunal” in paragraphs (b)(1) and (b)(2); and, substituted “Chapter 5B of Title 15, the ‘Georgia Tax Court Act of 2025,’” for “Chapter 13A of Title 50” in paragraph (b)(1). For effective date of this amendment, see the delayed effective date note. 48-5-606 Editor’s notes. Ga. L. 2024, p. 888, § 4-1(a)/HB 1267, not codiﬁed by the General Assembly, provides that the 2024 amendment to this Code section is subject to an amendment to the Constitution to provide that the Georgia Tax Court shall have state-wide jurisdiction as provided by law and that decisions of such court shall be appealed to the Court of Appeals, subject to review by the Supreme Court of Georgia, that is ratiﬁed by the voters at the November, 2024, state-wide general election. If such a Constitutional amendment is not so ratiﬁed, then the amendments to this Code section shall stand repealed on January 1, 2025. 48-5-606. (For effective date, see note.) Appeal of commissioner’s decisions by taxpayers or groups. (a) A taxpayer, group of taxpayers, county board of tax assessors, or association representing taxpayers may appeal the commissioner’s decisions related to the commissioner’s complete parameters for the appraisal of qualiﬁed timberland property required by paragraph (1) of subsection (d) of Code Section 48-5-602. (b)(1) Such appeals shall be made as an appeal to the Georgia Tax Tribunal in accordance with Chapter 13A of Title 50 within 60 days of the commissioner’s publication of such manual. (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. History. Code 1981, § 48-5-606, enacted by Ga. L. 2018, p. 119, § 5/HB 85; Ga. L. 2019, p. 1056, § 48/SB 52; Ga. L. 2024, p. 888, § 3-12/HB 1267, see notes for effective date. Delayed effective date. Ga. L. 2024, p. 888, § 4-1(a)/HB 1267, provides that the 2024 amendment shall only become effective on July 1, 2026 upon ratiﬁcation of a resolution by the voters at the November, 2024, state-wide general election that amends the Constitution to provide that the Georgia Tax Court shall have state-wide jurisdiction as provided by law and that decisions of such court shall be appealed to the Court of Appeals, subject to review by the Supreme Court of Georgia. However, if such a Constitutional amendment is not so ratiﬁed, then the amendments to this Code section shall stand repealed on January 1, 2025. This Code section, as set out above, does not reﬂect the amendment by that Act owing to the delayed effective date. Upon ratiﬁcation, subsection (b) will read: “(b)(1) Such appeals shall be made as an appeal to the Georgia Tax Court in accordance with Chapter 5B of Title 15, the ‘Georgia Tax Court Act of 2025,’ within 60 days of the commissioner’s publication of such manual. “(2) The Georgia Tax Court shall issue a 867 ﬁnal decision on such appeals on or before September 1 of the year in which an appeal is ﬁled.” Amendments. The 2024 amendment substituted “Georgia Tax Court” for “Georgia Tax Tribunal” in paragraphs (b)(1) and (b)(2); and, substituted “Chapter 5B of Title 15, the ‘Georgia Tax Court Act of 2025,’” for “Chapter 13A of Title 50” in paragraph (b)(1). For effective date of this amendment, see the delayed effective date note. Editor’s notes. Ga. L. 2024, p. 888, § 4-1(a)/HB 1267, not codiﬁed by the General Assembly, 48-5-607 provides that the 2024 amendment to this Code section is subject to an amendment to the Constitution to provide that the Georgia Tax Court shall have state-wide jurisdiction as provided by law and that decisions of such court shall be appealed to the Court of Appeals, subject to review by the Supreme Court of Georgia, that is ratiﬁed by the voters at the November, 2024, state-wide general election. If such a Constitutional amendment is not so ratiﬁed, then the amendments to this Code section shall stand repealed on January 1, 2025. 48-5-607. Adoption of forms and regulations.