(a) 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.
(b)(1) 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.
(2) 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.