(a)As used in this Code section, the term:
(1)"Timber equipment" means:
(A)Any equipment other than motor vehicles, whether fixed or mobile, which is owned by or held under a lease-purchase agreement by a timber producer and directly used in the production or harvest of timber.
(B)(i) Equipment used in harvesting shall include all off-road equipment and related attachments used in every forestry procedure starting with the severing of a tree from the ground until and including the point at which the tree or its parts in any form has been loaded in the field in or on a truck or other vehicle for transport to the place of use.
(ii)Such off-road equipment shall include, but not be limited to, skidders, feller bunchers, debarkers, delimbers, chip harvesters, tub-grinders, woods cutters, c
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(a) As used in this Code section, the term: (1) "Timber equipment" means: (A) Any equipment other than motor vehicles, whether fixed or mobile, which is owned by or held under a lease-purchase agreement by a timber producer and directly used in the production or harvest of timber. (B) (i) Equipment used in harvesting shall include all off-road equipment and related attachments used in every forestry procedure starting with the severing of a tree from the ground until and including the point at which the tree or its parts in any form has been loaded in the field in or on a truck or other vehicle for transport to the place of use. (ii) Such off-road equipment shall include, but not be limited to, skidders, feller bunchers, debarkers, delimbers, chip harvesters, tub-grinders, woods cutters, chippers of all types, loaders of all types, dozers, mid-motor graders, and the related attachments. (2) "Timber producer" means any one or more individuals or any entity, which is registered to do business in this state, that is primarily engaged in the good faith subsistence or commercial production or harvest of timber products. Such persons may also be engaged in one or more of the following secondary practices: (A) Land conservation and ecological forest management in which commercial production of wood and wood fiber products may be undertaken primarily for conservation and restoration purposes rather than financial gain; (B) The promotion, preservation, or management of wildlife habitat; (C) Carbon sequestration in accordance with the Georgia Carbon Sequestration Registry; (D) Mitigation and conservation banking that results in restoration or conservation of wetlands and other natural resources; or (E) The production and maintenance of ecosystem products and services, such as, but not limited to, clean air and water. (3) "Timber products" means trees, timber, or other wood and wood fiber products grown from or on the land. (b) On and after January 1, 2023, timber equipment shall be exempt from all ad valorem property taxes in this state. Effective January 1, 2023, because referendum approving such exemption was approved at the November 8, 2022, general election.