§ 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.
§ 48-5-545. Submission of Proposed Valuations for Flight Equipment and Aircraft by Commissioner to State Board of Equalization
The proposed assessed valuations for flight equipment and aircraft shall be submitted by the commissioner to the State Board of Equalization for its review in the same manner as required by law for other classes of property which are returned for ad valorem taxation to the commissioner. History. Ga. L. 1972, p. 1129, § 6; […]
§ 48-5-510. Definitions
As used in this article, the term: “Chief executive officer” means the owner, president, general manager, or agent having control of a public utility’s offices or property in this state. “Pertinent business factors” means data that reflect the use of the public utility’s property including, but not limited to, data relating to gross revenue, net […]
§ 48-5-546. Ad Valorem Taxation, Assessment, and Apportionment Authorized by Article Exclusive
The ad valorem taxation, assessment, and methods of apportionment authorized by this article shall be in lieu of all other ad valorem taxation, assessments, and apportionments of the aircraft of airline companies. History. Ga. L. 1972, p. 1129, § 7; Code 1933, § 91A-2307, enacted by Ga. L. 1978, p. 309, § 2.
§ 48-5-511. Returns of Public Utilities to Commissioner; Itemization and Fair Market Value of Property; Other Information; Apportionment to More Than One Tax Jurisdiction
As used in this Code section, the term “electronic transmission” means any form of communication that does not directly involve the physical transmission of paper and that creates a record that may be retained, retrieved, and reviewed by a recipient thereof and that may be directly reproduced in paper form by such a recipient through […]