Compilation of Rules and Regulations of the State of Georgia
Department 560 - RULES OF DEPARTMENT OF REVENUE
Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION
Subject 560-11-16 - QUALIFIED TIMBERLAND PROPERTY
Rule 560-11-16-.03 - Applications

Universal Citation: GA Rules and Regs r 560-11-16-.03

Current through Rules and Regulations filed through September 23, 2024

(1) All applications for certification as a Qualified Owner and for QTP certification shall be submitted electronically through the Georgia Tax Center (GTC). No other filing method shall be permitted.

(2) Applications for certification as a Qualified Owner and for QTP certification must be filed annually with the Revenue Commissioner between January 1 and March 1 of the applicable tax year.

(3) The applicant shall submit the following documentation to the Revenue Commissioner through GTC:

(a) Application for QTP certification;

(b) Recorded deed evidencing legal ownership of the property;

(c) An affidavit in which the qualified owner attests that the timberland property is used for the bona fide production of trees and is consistently managed with generally accepted commercial forestry practices; and

(d) A list of all parcels that contain timberland property and that identifies the specific portions of such parcels that such owner certifies are timberland property, which requirement may be satisfied by
(i) A parcel map drawn by the county cartographer or GIS technician and signed by the county board of assessors and qualified owner;

(ii) A legal description of the property;

(iii) A plat of the property prepared by a licensed land surveyor, showing the location and measured area of the parcel;

(iv) A written legal description of the property delineating the metes and bounds and measured area; or

(v) Such other alternative property boundary description as is mutually agreed upon by the taxpayer and the Department that may accurately represent the parcel which is the subject of the QTP application.

(4) The applicant may, but is not required to, include a Forest Management Plan demonstrating the use of accepted commercial forestry practices. The Department considers a Forest Management Plan to be prima facie evidence of bona fide commercial production of timber.

(5) The applicant may also submit an individual soil map delineating the soil types on the property.

(6) An application for QTP certification may be amended or withdrawn at any time prior to the initial certification or non-certification by the Department by giving written notification of such amendment or withdrawal.

O.C.G.A. §§ 48-2-12, 48-5-603, 48-5-604, 48-5-607.

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