Article 13 - AD VALOREM TAXATION OF TIMBERLAND PROPERTY
- Section 48-5-600 - Definitions
- Section 48-5-600.1 - Classification of qualified timberland property; exclusive procedures for appraisal and valuation
- Section 48-5-601 - Determination of fair market value; access to property; delivery to county tax officials
- Section 48-5-602 - Adoption and maintenance of qualified timberland property appraisal manual
- Section 48-5-603 - Certification as qualified owner; requirements
- Section 48-5-604 - Certification as qualified timberland property; requirements; annual updating; audit; filing with county tax officials
- Section 48-5-605 - [See Note] Appeal of commissioner's decisions by taxpayer or county board (§ 48-5-605)
- Section 48-5-606 - [See Note] Appeal of commissioner's decisions by taxpayers or groups (§ 48-5-606)
- Section 48-5-607 - Adoption of forms and regulations