§ 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 […]
§ 48-5-604. 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.
§ 48-5-541. Property Tax Return on Airline Flight Equipment; Penalties
Each airline company operating in this state shall make an annual property tax return of its flight equipment to the commissioner on or before March 1 in each year for the preceding calendar year. Each type and model of flight equipment shall be separately returned, valued, and apportioned as provided in this article. If an […]
§ 48-5-542. Review of Returns by Commissioner; Valuation of Aircraft in Same Manner as Other Personal Property
The commissioner shall scrutinize carefully each return made to him and, if in his judgment it is necessary, he shall in arriving at a proposed assessment adjust, equalize, and apportion the valuation of all aircraft of each airline company of any type or model operated in this state by the airline company by such type […]
§ 48-5-543. Method of Valuation of Aircraft; Apportionment Among Tax Jurisdictions Based on Plane Hours
The valuation of aircraft apportioned to this state shall be, for each type and model of aircraft, that portion of the total valuation of each type or model of aircraft as the ratio of plane hours in this state bears to the total system plane hours for each type and model of aircraft. The valuation […]
§ 48-5-544. Levy and Collection of Tax Upon Apportioned Valuation of Aircraft by Local Tax Jurisdictions
Each local tax jurisdiction to which a proposed valuation of aircraft is apportioned by the commissioner shall assess its apportionment of aircraft and shall levy and collect a tax thereupon as it does upon other property subject to taxation in that jurisdiction. History. Ga. L. 1972, p. 1129, § 5; Code 1933, § 91A-2305, enacted […]