Classification of qualified timberland property; exclusive.

In accordance with Article VII, Section I, Paragraph III(f.1) of the Constitution of Georgia, qualified timberland property shall be classified as a separate and distinct class of tangible property. The procedures prescribed by this article for appraisal and valuation of such property and for appeals of the assessed value of such property shall be exclusive. History. Code 1981, § 48-5-600.1, enacted by Ga. L. 2018, p. 119, § 5/HB 85.