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 560-11-5 - TAXATION OF STANDING TIMBER
Rule 560-11-5-.06 - County Digest Timber Supplement
Universal Citation: GA Rules and Regs r 560-11-5-.06
Current through Rules and Regulations filed through September 23, 2024
Where the total property tax digest for any county for tax years 1992 through 1995 is so affected by the new method of ad valorem taxation of standing timber that a supplement to the digest is authorized by O.C.G.A. Section 48-5-7.5, the supplemental assessment shall be assessed and taxes shall be levied against the land underlying the standing timber so removed from the digest. The supplemental assessment shall be assessed against each such property in a pro rata manner based upon the value of standing timber on each such property that was removed from the digest.
Ga. L. 1937-38, Ex. Sess. p. 77 (Ga. Code Sec. 48-2-12); Ga. L. 1991, p. 1903 (Ga. Code Sec. 48-5-7.4).
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