§ 48-5-604. Certification as Qualified Timberland Property; Requirements; Annual Updating; Audit; Filing With County Tax Officials
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: The timberland property is at least 50 contiguous acres; The production of trees on the timberland property is being done for the purpose of making a profit and is […]
§ 48-5-605. Appeal of Commissioner’s Decisions by Taxpayer or County Board
A taxpayer or county board of tax assessors may appeal the commissioner’s decisions related to: Such taxpayer’s status as a qualified owner; The certification or noncertification of such taxpayer’s timberland as qualified timberland property; or The appraised value of such taxpayer’s qualified timberland property. Such appeals shall be made as an appeal to the Georgia […]
§ 48-5-606. Appeal of Commissioner’s Decisions by Taxpayers or Groups
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. Such appeals shall be made as an appeal to the Georgia Tax […]
§ 48-5-607. Adoption of Forms and Regulations
The commissioner shall be authorized to prescribe such forms and promulgate such rules and regulations as are necessary to implement this article. History. Code 1981, § 48-5-607 , enacted by Ga. L. 2018, p. 119, § 5/HB 85.
§ 48-5-602. Adoption and Maintenance of Qualified Timberland Property Appraisal Manual
The commissioner shall adopt by rule, subject to Chapter 13 of Title 50, the “Georgia Administrative Procedure Act,” and maintain a qualified timberland property appraisal manual that shall be used by the commissioner in the appraisal of qualified timberland property for ad valorem tax purposes. The commissioner shall provide for a period of consultation with […]
§ 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: Registers with the commissioner; and Certifies to the commissioner that […]
§ 48-5-519. Taxation of Railroad Equipment Companies Doing Business in State; Exemption of Railroad Company Operating Railroad; Collecting and Remitting Taxes; Execution for Failure to Make Return
Any person owning, leasing, furnishing, or operating any kind of railroad cars on any railroad in this state shall be deemed a railroad equipment company. Every railroad equipment company shall be required to make returns to the commissioner and shall be taxed as follows: Ascertain the total number and the value of all cars of […]
§ 48-5-520. Taxation of Rolling Stock and Other Personal Property of Railroad Companies Doing Business in State; Method of Assessment
A railroad company operating a railroad lying wholly within this state or lying partly in this state and partly in another state shall be taxed as to the rolling stock of the company and other personal property appurtenant to the rolling stock, which is not permanently located in any of the states through which the […]
§ 48-5-521. Method of Assessment of Property of Railroad Companies for Purposes of County and Municipal Taxation
The commissioner shall propose, and the appropriate local tax officials shall fix, an assessment on each railroad company’s property in each of the counties and municipalities of the state in the following manner: The tax shall be assessed upon the property located in each county and municipality on the basis of the value given in […]
§ 48-5-524. Annual Report by Commissioner to Each County Board of Tax Assessors of All Public Utility Property Within County; Contents; Availability for Public Inspection
At least once each year, the commissioner shall make a report to the board of tax assessors in each county as to the return of property located within the county for purposes of ad valorem taxation by each person required to make returns of the value of its properties and franchises to the commissioner under […]