Definitions

Classification of qualified timberland property; exclusive procedures for appraisal and valuation. Determination of fair market value; access to property; delivery to county tax officials. Adoption and maintenance of qualified timberland property appraisal manual. Certification as qualified owner; requirements. Certification as qualified timberland property; requirements; annual updating; audit; filing with county tax officials. (For effective date, see note.) Appeal of commissioner’s decisions by taxpayer or county board. (For effective date, see note.) Appeal of commissioner’s decisions by taxpayers or groups. Adoption of forms and regulations. For note on 1991 amendments to this chapter, see 8 Ga. St. U. L. Rev. 182 (1992). For annual survey article on local government law, see 50 Mercer L. Rev. 263 (1998). 283 T.48, C.5 REVENUE AND TAXATION T.48, C.5