reglab/housing_qa huggingface dataset:
GA Code § 48-5-602 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 13 - Ad Valorem Taxation of Qualified Timberland Property|§ 48-5-602. Adoption and Maintenance of Qualified Timberland Property Appraisal Manual

  The commissioner shall adopt by rule, subject to Chapter 13 of Title 50, the "Georgia Administrative Procedure Act," and maintain a qualified timberland property appraisal manual that shall be used by the commissioner in the appraisal of qualified timberland property for ad valorem tax purposes.   The commissioner shall provide for a period of consultation with the Georgia Agricultural Statistical Service, Cooperative Extension Service, Georgia Forestry Association, and State Forestry Commission prior to the adoption of the qualified timberland property appraisal manual.     Such manual shall be proposed and published on or before June 1, 2019, and annually thereafter.   Published manuals shall apply to the tax year following the tax year in which they are published.   This annual publication requirement shall not be construed to require annual adjustments, revisions, or modifications to the appraisal methodology.     Such manual shall contain:   Complete parameters for the appraisal of qualified timberland property, which shall be limited to determining the fair market value of qualified timberland property through a market approach to valuation, which shall constitute 50 percent of the value, and an income approach to valuation, which shall constitute 50 percent of the value;   A table of regional values for qualified timberland property based on the geographic locations and productivity levels within the state; and   A prescription of methods and procedures by which identification data, appraisal and assessment data, sales data, and any other information relating to the appraisal and assessment of property shall be furnished to the department using electronic data processing systems and equipment.       (Code 1981, §48-5-602, enacted by Ga. L. 2018, p. 119, § 5/HB 85; Ga. L. 2021, p. 586, § 2/HB 282.)
GA Code § 48-5-603 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 13 - Ad Valorem Taxation of Qualified Timberland Property|§ 48-5-603. Certification as Qualified Owner; Requirements

 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:    Registers with the commissioner; and   Certifies to the commissioner that such individual or entity is engaged in the bona fide production of trees.     (Code 1981, §48-5-603, enacted by Ga. L. 2018, p. 119, § 5/HB 85.)
GA Code § 48-5-605 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 13 - Ad Valorem Taxation of Qualified Timberland Property|§ 48-5-605. Appeal of Commissioner's Decisions by Taxpayer or County Board

  A taxpayer or county board of tax assessors may appeal the commissioner's decisions related to:   Such taxpayer's status as a qualified owner;   The certification or noncertification of such taxpayer's timberland as qualified timberland property; or   The appraised value of such taxpayer's qualified timberland property.       Such appeals shall be made as an appeal to the Georgia Tax Tribunal in accordance with Chapter 13A of Title 50 within 30 days of the commissioner's publication of such decision.   The Georgia Tax Tribunal shall issue a final decision on such appeals on or before September 1 of the year in which an appeal is filed.       (Code 1981, §48-5-605, enacted by Ga. L. 2018, p. 119, § 5/HB 85.)
GA Code § 48-5-606 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 13 - Ad Valorem Taxation of Qualified Timberland Property|§ 48-5-606. Appeal of Commissioner's Decisions by Taxpayers or Groups

  A taxpayer, group of taxpayers, county board of tax assessors, or association representing taxpayers may appeal the commissioner's decisions related to the commissioner's complete parameters for the appraisal of qualified timberland property required by paragraph (1) of subsection (d) of Code Section 48-5-602.     Such appeals shall be made as an appeal to the Georgia Tax Tribunal in accordance with Chapter 13A of Title 50 within 60 days of the commissioner's publication of such manual.   The Georgia Tax Tribunal shall issue a final decision on such appeals on or before September 1 of the year in which an appeal is filed.       (Code 1981, §48-5-606, enacted by Ga. L. 2018, p. 119, § 5/HB 85; Ga. L. 2019, p. 1056, § 48/SB 52.)
GA Code § 48-5-607 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 13 - Ad Valorem Taxation of Qualified Timberland Property|§ 48-5-607. Adoption of Forms and Regulations

 The commissioner shall be authorized to prescribe such forms and promulgate such rules and regulations as are necessary to implement this article.    (Code 1981, §48-5-607, enacted by Ga. L. 2018, p. 119, § 5/HB 85.)
GA Code § 48-6-1 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 6 - Taxation of Intangibles|Article 1 - Real Estate Transfer Tax|§ 48-6-1. Transfer Tax Rate

 There is imposed a tax at the rate of $1.00 for the first $1,000.00 or fractional part of $1,000.00 and at the rate of 10› for each additional $100.00 or fractional part of $100.00 on each deed, instrument, or other writing by which any lands, tenements, or other realty sold is granted, assigned, transferred, or otherwise conveyed to or vested in the purchaser or purchasers, or any other person or persons by his or their direction, when the consideration or value of the interest or property conveyed (exclusive of the value of any lien or encumbrance existing prior to the sale and not removed by the sale) exceeds $100.00.   (Ga. L. 1967, p. 788, § 1; Ga. L. 1971, p. 266, § 1; Code 1933, § 91A-3001, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1998, p. 1012, § 1.)   Editor's notes.   - The 1998 amendment was contingent on approval of the constitutional amendment (Ga. L. 1998, p. 1684) creating the Land, Water, Wildlife, and Recreation Heritage Fund which was defeated at the November, 1998, general election and was not given effect.
GA Code § 48-6-3 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 6 - Taxation of Intangibles|Article 1 - Real Estate Transfer Tax|§ 48-6-3. Persons Required to Pay Real Estate Transfer Tax

 The tax imposed by Code Section 48-6-1 shall be paid by the person who executes the deed, instrument, or other writing or by the person for whose use or benefit the deed, instrument, or other writing is executed.   (Ga. L. 1967, p. 788, § 2; Code 1933, § 91A-3002, enacted by Ga. L. 1978, p. 309, § 2.)    OPINIONS OF THE ATTORNEY GENERAL
GA Code § 48-6-5 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 6 - Taxation of Intangibles|Article 1 - Real Estate Transfer Tax|§ 48-6-5. Clerks of Superior Courts Responsible for Tax Collecting; Fees

  Each clerk of the superior court shall be responsible for collecting the tax provided in this article. Each clerk may affix certificates to the deeds, instruments, or other writings with respect to which a tax is required to be paid pursuant to this article. Each clerk shall also perform the duties provided in this article.   In the performance of the duties imposed by this article, each clerk of the superior court shall be entitled to a fee in addition to all other fees provided by law of 50› for each deed, instrument, or other writing with respect to which a tax is required to be paid as provided in this article and filed for record and recorded in the county in which the clerk of the court holds office. The fee shall be withheld from the funds received in payment of the tax. Fees withheld by a clerk shall be distributed as follows:   In the event the clerk withholding the fees is compensated on a salary basis, the amount of the fees withheld shall be paid into the treasury of the county; or   In the event the clerk is not compensated on a salary basis, the amount of the fees withheld shall be retained by the clerk as compensation for the duties performed under this article.      (Ga. L. 1967, p. 788, § 4; Ga. L. 1971, p. 266, § 2; Code 1933, § 91A-3004, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2003, p. 874, § 3.)    OPINIONS OF THE ATTORNEY GENERAL
GA Code § 48-6-6 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 6 - Taxation of Intangibles|Article 1 - Real Estate Transfer Tax|§ 48-6-6. Annual Report of Tax Distribution

 Within 60 days of the end of each calendar year, the clerk of the superior court shall file with the commissioner a report showing the total amount of tax distributed among the state, county, and municipalities during the preceding calendar year.   (Ga. L. 1967, p. 788, § 8; Code 1933, § 91A-3006, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2003, p. 874, § 4.)    RESEARCH REFERENCES
GA Code § 48-6-8 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 6 - Taxation of Intangibles|Article 1 - Real Estate Transfer Tax|§ 48-6-8. Distribution of Tax Revenues Among State and Other Tax Jurisdictions and Districts

 At least once every 30 days, all revenues derived from the tax imposed by this article shall be distributed among the state and municipalities in which the real property is situated and the county in which the real property is situated in the same proportion that revenues derived from the taxes imposed by Article 3 of this chapter are divided. If the real property is situated in more than one county, the appropriate portion of the tax shall be equitably divided among the counties by the clerk of the superior court.   (Ga. L. 1967, p. 788, § 9; Code 1933, § 91A-3008, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1996, p. 117, § 2; Ga. L. 1996, p. 130, § 2; Ga. L. 1997, p. 523, § 1; Ga. L. 2003, p. 874, § 5.)   Editor's notes.   - Ga. L. 1996, p. 130, § 9, not codified by the General Assembly, provides that the 1996 amendment enacted by that Act becomes effective on January 1, 1997, and shall be applicable to all taxable years beginning on or after January 1, 1996, upon the ratification of House Resolution 734 (Ga. L. 1996, p. 1665) at the November, 1996, general election; if such resolution is not ratified, the amendment shall not become effective and shall stand repealed on January 1, 1997. In 1996, House Resolution 734 was ratified and this Code section became effective.
GA Code § 48-6-9 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 6 - Taxation of Intangibles|Article 1 - Real Estate Transfer Tax|§ 48-6-9. Failure to Collect, Account For, and Pay Over Tax Imposed by Article; Penalty

  It shall be unlawful for any person required by this article to collect, account for, and pay over any tax imposed by this article willfully to fail to collect or truthfully account for and pay over the tax.   Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.    (Ga. L. 1967, p. 788, § 10; Code 1933, § 91A-9914, enacted by Ga. L. 1978, p. 309, § 2.)    RESEARCH REFERENCES
GA Code § 48-6-10 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 6 - Taxation of Intangibles|Article 1 - Real Estate Transfer Tax|§ 48-6-10. Evasion of Tax Imposed by Article; Penalty

  It shall be unlawful for any person willfully to evade or defeat in any manner any tax imposed by this article or the payment of such tax.   Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.    (Ga. L. 1967, p. 788, § 11; Code 1933, § 91A-9915, enacted by Ga. L. 1978, p. 309, § 2.)
GA Code § 48-6-20 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 6 - Taxation of Intangibles|Article 2 - Intangible Personal Property Tax|§ 48-6-20. Through 48-6-44

 Reserved. Repealed by Ga. L. 1996, p. 117, § 6, effective March 21, 1996.
GA Code § 48-6-60 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 6 - Taxation of Intangibles|Article 3 - Intangible Recording Tax|§ 48-6-60. Definitions

 As used in this article, the term:    "Collecting officer" means the clerk of the superior court of the county; provided, however, that in each county of this state having a population of 50,000 or less according to the United States decennial census of 1990 or any future such census, at the discretion of the clerk of the superior court of the county, "collecting officer" may mean the tax collector or tax commissioner of the county.   "Instrument" or "security instrument" means any written document presented for recording for the purpose of conveying or creating a lien or encumbrance on real estate for the purpose of securing a long-term note secured by real estate.   "Long-term note secured by real estate" means any note representing credits secured by real estate by means of mortgages, deeds to secure debt, purchase money deeds to secure debt, bonds for title, or any other form of security instrument, when any part of the principal of the note falls due more than three years from the date of the note or from the date of any instrument executed to secure the note and conveying or creating a lien or encumbrance on real estate for such purpose.   "Short-term note secured by real estate" means any note which would be a long-term note secured by real estate were it not for the fact that the whole of the principal of the note falls due within three years from the date of the note or from the date of any instrument executed to secure the note.    (Ga. L. 1953, Nov.-Dec. Sess., p. 379, § 3; Code 1933, § 91A-3201, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1990, p. 1843, § 4; Ga. L. 1994, p. 1767, § 1; Ga. L. 1998, p. 1656, § 1.)   Cross references.   - Mortgages, conveyances to secure debt, and liens, T. 44, C. 14.
GA Code § 48-6-61 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 6 - Taxation of Intangibles|Article 3 - Intangible Recording Tax|§ 48-6-61. Filing Instruments Securing Long-Term Notes; Procedure; Intangible Recording Tax; Rate; Maximum Tax

 Every holder of a long-term note secured by real estate shall, within 90 days from the date of the instrument executed to secure the note, record the security instrument in the county in which is located the real estate conveyed or encumbered or upon which a lien is created to secure the note and shall present, prior to presenting the instrument to the clerk of superior court for recording, the security instrument to the collecting officer of the county in which the real estate is located. The collecting officer shall determine from the face of the security instrument the date of execution of the instrument, the maturity date of the note, and the principal amount of the note. There is imposed on each instrument an intangible recording tax at the rate of $1.50 for each $500.00 or fraction thereof of the face amount of the note secured by the recording of the security instrument. The collecting officer shall collect the tax due on the security instrument from the holder of the instrument; provided, however, the holder may pass on the amount of such tax to the borrower or mortgagor but the amount of such tax passed to the borrower or mortgagor shall not be considered or treated as part of any finance charge imposed by the holder in connection with the loan transaction. If the security instrument reflects an amount greater than the principal amount of the note and, at the time the security instrument is presented for recording, the holder of the note also presents for recording with the security instrument said holder's sworn statement itemizing the principal amount of the note and the other charges included within the amount shown on the face of the security instrument, the collecting officer shall determine the principal amount of the note from the sworn statement. The maximum amount of any intangible recording tax payable as provided in this Code section with respect to any single note shall be $25,000.00.   (Ga. L. 1953, Nov.-Dec. Sess., p. 379, § 4; Ga. L. 1955, p. 288, § 1; Ga. L. 1977, p. 635, § 1; Code 1933, § 91A-3202, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1981, p. 1857, § 33; Ga. L. 1990, p. 1843, § 4; Ga. L. 1994, p. 1767, § 2; Ga. L. 1995, p. 224, § 1.)    JUDICIAL DECISIONS
GA Code § 48-6-63 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 6 - Taxation of Intangibles|Article 3 - Intangible Recording Tax|§ 48-6-63. Ad Valorem Taxation of Short-Term Notes Secured by Real Estate; Rate; Exemptions

 Reserved. Repealed by Ga. L. 1996, p. 117, § 4, effective March 21, 1996, and Ga. L. 1996, p. 130, § 4, effective January 1, 1997.   Editor's notes.   - This Code section was based on Ga. L. 1953, Nov.-Dec. Sess., p. 379, § 12; Code 1933, 91A-3211, enacted by Ga. L. 1978. p. 309, § 2; Ga. L. 1983, p. 1350, § 4; Ga. L. 1990, p. 1834, § 4. Ga. L. 1996, p. 117, § 9, provides that the Act shall not repeal any provision of Ga. L. 1996, p. 130 if Ga. L. 1996, p. 130 is passed at the 1996 regular session of the General Assembly, becomes law, and becomes effective.
GA Code § 48-6-64 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 6 - Taxation of Intangibles|Article 3 - Intangible Recording Tax|§ 48-6-64. Tax Imposed on Long-Term and Short-Term Notes Secured by Realty Exclusive; Code Section Not to Be Construed as Income Tax Exemption

  The tax required by this article to be paid on instruments securing long-term notes secured by real estate shall be exclusive of all other taxes on the notes. Such intangible property shall not be taxed in any manner other than as provided in this article by the state, any county, or any municipality, nor shall the owner or holder of the property be required to pay any other tax on the property.   Nothing contained in this Code section shall be construed to exempt any owner or holder of property taxed pursuant to this article from the payment of income taxes otherwise due on account of income derived from the property.    (Ga. L. 1953, Nov.-Dec. Sess., p. 379, § 13; Code 1933, § 91A-3212, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1990, p. 1843, § 4; Ga. L. 1996, p. 117, § 5; Ga. L. 1996, p. 130, § 5.)   Editor's notes.   - Ga. L. 1996, p. 117, § 9, not codified by the General Assembly, provides that the Act shall not repeal any provision of Ga. L. 1996, p. 130 if Ga. L. 1996, p. 130 is passed at the 1996 regular session of the General Assembly, becomes law, and becomes effective.
GA Code § 48-6-65 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 6 - Taxation of Intangibles|Article 3 - Intangible Recording Tax|§ 48-6-65. Extension, Transfer, Assignment, Modification, or Renewal of Instrument; Exemption for Amount of Note Refinanced

  No tax other than as provided for in this article shall be required to be paid on any instrument which is an extension, transfer, assignment, modification, or renewal of, or which only adds additional security for, any original indebtedness or part of original indebtedness secured by an instrument subject to the tax imposed by Code Section 48-6-61 when:   It affirmatively appears that the tax as provided by this article has been paid on the original security instrument recorded; provided, however, that the tax required by Code Section 48-6-61 shall be due on any portion of the instrument which is an additional advance of indebtedness secured by a previously recorded instrument, without regard to whether the original security instrument has been assigned; or   The original instrument or the holder of the original instrument was exempt from the tax provided for in Code Section 48-6-61 by virtue of any other law.     No tax shall be collected on that part of the face amount of a new instrument securing a long-term note secured by real estate which represents a refinancing by the original lender of unpaid principal on a previous instrument securing a long-term note secured by real estate if:   All intangible recording tax due on the previous instrument has been paid or the previous instrument was exempt from intangible recording tax; and     The new instrument contains a statement of what part of its face amount represents a refinancing of unpaid principal on the previous instrument; or   The holder of the new instrument submits an affidavit as to what part of the face amount of the new instrument represents a refinancing of unpaid principal on the previous instrument.        (Ga. L. 1953, Nov.-Dec. Sess., p. 379, § 15; Ga. L. 1955, p. 288, § 5; Ga. L. 1977, p. 635, § 5; Code 1933, § 91A-3213, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1981, p. 775, § 1; Ga. L. 1990, p. 1843, § 4; Ga. L. 2018, p. 209, § 2/HB 729.)
GA Code § 48-6-66 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 6 - Taxation of Intangibles|Article 3 - Intangible Recording Tax|§ 48-6-66. Showing Correct Amount and Due Date on Instruments Encumbering or Conveying Real Estate

 Every instrument conveying, encumbering, or creating a lien upon real estate shall set forth in words and figures the correct amount of the note secured by the instrument and the date upon which the note falls due. When the note falls due within three years from the date of the note or from the date of any instrument executed to secure the note, a statement of that fact in lieu of specifying the date upon which the note falls due may be made in the security instrument and shall constitute sufficient compliance with this Code section. The inclusion in the instrument of a provision that the instrument secures all other indebtedness then existing or thereafter incurred shall not require the setting forth in the instrument of existing indebtedness for loans not made on the security of the instrument.   (Ga. L. 1953, Nov.-Dec. Sess., p. 379, § 6; Ga. L. 1955, p. 293, § 1; Code 1933, § 91A-3204, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1990, p. 1843, § 4.)    OPINIONS OF THE ATTORNEY GENERAL
GA Code § 48-6-67 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 6 - Taxation of Intangibles|Article 3 - Intangible Recording Tax|§ 48-6-67. Violation of Code Section 48-6-66; Penalty

  It shall be unlawful for any person willfully to violate Code Section 48-6-66.   Any person who violates Code Section 48-6-66 shall be guilty of a misdemeanor.    (Ga. L. 1953, Nov.-Dec. Sess., p. 379, § 16; Code 1933, § 91A-9917, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1990, p. 1843, § 4.)
GA Code § 48-6-68 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 6 - Taxation of Intangibles|Article 3 - Intangible Recording Tax|§ 48-6-68. Bond for Title in Absence of Security Deed; Recording and Tax

 Any seller of real estate who retains title to the real estate as security for the purchase price and who does not convey title to the purchaser or take back a deed to secure debt shall execute and deliver to the purchaser a bond for title which shall correctly set forth the unpaid portion of the purchase price and the maturity of the indebtedness. If any part of the purchase price falls due more than three years from the date of the instrument, the seller shall have the instrument recorded before delivery of the bond for title in the county where the land is located and shall pay the tax required by this article for the recording of the instrument.   (Ga. L. 1953, Nov.-Dec. Sess., p. 379, § 7; Code 1933, § 91A-3205, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1990, p. 1843, § 4.)    JUDICIAL DECISIONS