文章基本信息

标题：REVENUE AND TAXATION Ad Valorem Taxation of Property: Provide for the Ad Valorem Taxation of Timber and Current Use Valuation / Taxation of Bona Fide Conservation Use Property and Bona Fide Residential Transitional Property
本地全文：下载
作者：Daniels, Susan L.
期刊名称：Georgia State University Law Review
印刷版ISSN：8755-6847
出版年度：1991
卷号：8
期号：1
页码：34
出版社：Georgia State University College of Law
摘要：The Act allows taxation of standing timber when it is cut or sold. The Act also allows certain qualifying properties to be valued according to current use rather than fair market value to preserve the aesthetic beauty of the State of Georgia and to allow property owners to keep large pieces of property that were previously unaffordable due to high taxes.
关键词：Peach Sheet; legislative history; O.C.G.A. 12-2-4; O.C.G.A. 20-2-164; O.C.G.A. 48-5-1; O.C.G.A. 48-5-2; O.C.G.A. 48-5-6; O.C.G.A. 48-5-7; O.C.G.A. 48-5-7.1; O.C.G.A. 48-5-7.4; O.C.G.A. 48-5-7.5; O.C.G.A. 48-5-32; O.C.G.A. 48-5-32.1; O.C.G.A. 48-5-33; O.C.G.A. 48-5-269; O.C.G.A. 48-5-274; timber; tax; property; conservation; natural resources