Determination of fair market value; access to property; delivery to county tax officials.
(a)Qualified timberland property shall be returned to the…#
(a) Qualified timberland property shall be returned to the commissioner between January 1 and April 1 each year.
(b)The fair market value of qualified timberland property…#
(b) 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.
(c)The commissioner shall have access to qualified…#
(c) 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.