The commissioner shall certify as a qualified owner any individual or entity registered to do business in this state that is engaged in the bona fide production of trees for the primary purpose of producing timber for commercial uses, provided that such individual or entity:(1) Registers with the commissioner; and(2) Certifies to the commissioner that such individual or entity is engaged in the bona fide production of trees.Added by 2018 Ga. Laws 296,§ 5, eff. 1/1/2019 only if an amendment to the Constitution of Georgia is ratified at the November, 2018, general election modifying constitutional prescriptions for forest land conservation use property and related assistance grants, permitting the withholding of a portion of assistance grants to provide for certain state administrative costs, and establishing qualified timberland property as a subclassification of tangible property for purposes of ad valorem taxation.
Georgia Legal Code