Georgia § 48-5-606-d-1 [Effective 7/1/2026] Appeal of commissioner's decisions by taxpayers or groups

Georgia Statutes

§ 48-5-606-d-1 — [Effective 7/1/2026] Appeal of commissioner's decisions by taxpayers or groups

Georgia § 48-5-606-d-1

Title48

This text of Georgia § 48-5-606-d-1 ([Effective 7/1/2026] Appeal of commissioner's decisions by taxpayers or groups) 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. § 48-5-606-d-1 (2026).

Text

(a)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 .

(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 60 days of the commissioner's publication of such manual.

(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, 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 . (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 60 days of the commissioner's publication of such manual. (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,§ 3-12, eff. 7/1/2026. Amended by 2019 Ga. Laws 321,§ 48, eff. 5/12/2019. 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.