Georgia Code Title 48. Revenue and Taxation § 48-5-604

(1) The timberland property is at least 50 contiguous acres;

(2) The production of trees on the timberland property is being done for the purpose of making a profit and is the primary activity taking place on the property;

(3) A consistent effort has been clearly demonstrated in land management in accordance with accepted commercial forestry practices, which may include reforestation, periodic thinning, undergrowth control of unwanted vegetation, fertilization, prescribed burning, sales of timber, and maintenance of firebreaks; and

(4) Such qualified owner:

(b)(1) The qualified owner's submission provided for in paragraph (4) of subsection (a) of this Code section shall be certified by the qualified owner through the submission of an affidavit. Such submission shall be updated annually through the submission of a new affidavit filed together with such qualified owner's return required by subsection (a) of Code Section 48-5-601. For each application or annual update, a qualified owner shall be entitled to submit one such affidavit covering all of the qualified owner's timberland property. With respect to the provisions of subparagraph (a)(4)(B) of this Code section, the requirements shall be satisfied through an attestation by the qualified owner in the required affidavits that the timberland property is used for the bona fide production of trees and is consistently managed with generally accepted commercial forestry practices. If such conditions are not met annually, the real property at issue shall be decertified as qualified timberland property and the commissioner shall notify the respective county tax officials of such decertification by April 15 of the respective year.

(2) The commissioner shall be authorized to conduct an audit of any list submitted pursuant to this Code section.

(3) With respect to the list of all parcels that contain timberland property that is required to be submitted to the commissioner pursuant to subparagraph (a)(4)(A) of this Code section, the commissioner shall accept:

(4) With respect to the certification that such timberland property is used for the bona fide production of trees that is required pursuant to subparagraph (a)(4)(B) of this Code section, the qualified owner shall not be required to submit a simple Forest Management Plan.