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Georgia Code Title 48. Revenue and Taxation § 48-5-600

Current as of March 28, 2024 | Updated by FindLaw Staff

As used in this article, the term:

(1) “Bona fide production of trees” means the good faith, real, actual, and genuine production of trees for commercial uses.

(2)(A) “Contiguous” means real property within a county that abuts, joins, or touches and has the same undivided common ownership.

(B) If an applicant's tract is divided by a county boundary, public roadway, public easement, public right of way, natural boundary, land lot line, or railroad track, then the applicant may make an election at the time of application to declare the tract as contiguous irrespective of a county boundary, public roadway, public easement, public right of way, natural boundary, land lot line, or railroad track.

(3) “Qualified owner” means an individual or entity that meets the conditions of Code Section 48-5-603.

(4) “Qualified timberland property” means timberland property that meets the conditions of Code Section 48-5-604.

(5) “Timberland property” means tangible real property that has as its primary use the bona fide production of trees for the primary purpose of producing timber for commercial uses.

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Cite this article: FindLaw.com - Georgia Code Title 48. Revenue and Taxation § 48-5-600 - last updated March 28, 2024 | https://codes.findlaw.com/ga/title-48-revenue-and-taxation/ga-code-sect-48-5-600/

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