Georgia § 48-5-601 - Determination of fair market value; access to property; delivery to county tax officials.
Full text of Georgia Official Code of Georgia Annotated § 48-5-601 — Determination of fair market value; access to property; delivery to county tax officials., with citation guidance and answers to common questions.
§ 48-5-601. Determination of fair market value; access to property; delivery to county tax officials.
Qualified timberland property shall be returned to the commissioner between January 1 and April 1 each year. The fair market value of qualified timberland property shall be determined through an annual appraisal conducted by the commissioner in accordance with the qualified timberland property appraisal manual provided for in Code Section 48-5-602. The commissioner shall have access to qualified timberland property for the purpose of conducting appraisals, provided that prior notice has been given to the qualified owner of such property. The commissioner shall ensure that the appraisal values of qualified timberland property are delivered to county tax officials by July 1 of each year. Notwithstanding anything in this chapter to the contrary, pursuant to Article VII, Section I, Paragraph III(f.1) of the Constitution, the value of qualified timberland property shall be at least 175 percent of such property's forest land conservation value determined pursuant to this chapter. (Code 1981, § 48-5-601 , enacted by Ga. L. 2018, p. 119, § 5/HB 85.)
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 48-5-601
What does Official Code of Georgia Annotated § 48-5-601 cover?
Section 48-5-601 ("Determination of fair market value; access to property; delivery to county tax officials.") is part of the Official Code of Georgia Annotated, the codified statutory law of Georgia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Georgia § 48-5-601?
A common citation format is "Official Code of Georgia Annotated § 48-5-601" (Georgia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Georgia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Georgia official source linked on this page or consult a licensed Georgia attorney.
How does Georgia § 48-5-601 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Georgia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Georgia.