Georgia § 48-5-605-d-1 [Effective 7/1/2026] Appeal of commissioner's decisions by taxpayer or county board

Georgia Statutes

§ 48-5-605-d-1 — [Effective 7/1/2026] Appeal of commissioner's decisions by taxpayer or county board

Georgia § 48-5-605-d-1

Title48

This text of Georgia § 48-5-605-d-1 ([Effective 7/1/2026] Appeal of commissioner's decisions by taxpayer or county board) is published on Counsel Stack Legal Research, covering Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

O.C.G.A. § 48-5-605-d-1 (2026).

Text

(a)A taxpayer or county board of tax assessors may appeal the commissioner's decisions related to:

(1)Such taxpayer's status as a qualified owner;

(2)The certification or noncertification of such taxpayer's timberland as qualified timberland property; or (3) The appraised value of such taxpayer's qualified timberland property.

(b)(1) Such appeals shall be made as an appeal to the Georgia Tax Court in accordance with Chapter 5B of Title 15, the "Georgia Tax Court Act of 2025," within 30 days of the commissioner's publication of such decision.

(2)The Georgia Tax Court shall issue a final decision on such appeals on or before September 1 of the year in which an appeal is filed. This section is set out more than once due to postponed, multiple, or conflicting amendments.

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(a) A taxpayer or county board of tax assessors may appeal the commissioner's decisions related to: (1) Such taxpayer's status as a qualified owner; (2) The certification or noncertification of such taxpayer's timberland as qualified timberland property; or (3) The appraised value of such taxpayer's qualified timberland property. (b) (1) Such appeals shall be made as an appeal to the Georgia Tax Court in accordance with Chapter 5B of Title 15, the "Georgia Tax Court Act of 2025," within 30 days of the commissioner's publication of such decision. (2) The Georgia Tax Court shall issue a final decision on such appeals on or before September 1 of the year in which an appeal is filed. This section is set out more than once due to postponed, multiple, or conflicting amendments.

Legislative History

Amended by 2024 Ga. Laws 601,§ 3-11, eff. 7/1/2026. Added by 2018 Ga. Laws 296,§ 5, eff. 1/1/2019 only if an amendment to the Constitution of Georgia is ratified at the November, 2018, general election modifying constitutional prescriptions for forest land conservation use property and related assistance grants, permitting the withholding of a portion of assistance grants to provide for certain state administrative costs, and establishing qualified timberland property as a subclassification of tangible property for purposes of ad valorem taxation.