---
type: "Bill"
title: "Ad valorem tax; revised definition of forest land fair market value; provisions"
description: "A BILL to be entitled an Act to amend Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem taxation of property, so as to provide for a revised definition of forest land fair market value; to provide for conditions, procedures, and limitations for ad valorem property tax litigation in superior court; to provide for conditions, procedures, and limitations on the approval of tax digests when assessments are in arbitration or on appeal; to provide for the valuation of property which is under appeal as to its assessed value; to provide for procedures, conditions, and limitations regarding refunds of taxes and license fees by counties and municipalities; to provide for related matters; to provide an effective date; to repeal conflicting laws; and for other purposes."
jurisdiction: "us/states/ga"
legislature: "Georgia General Assembly"
session: "2013_14"
identifier: "HB 755"
citation: "Georgia HB 755 (2013_14)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Chad Nimmer", "David Knight", "Jay Powell", "John Meadows", "Terry England", "Tom McCall"]
version_count: 4
action_count: 18
vote_count: 1
first_action: "2014-01-16"
last_action: "2014-07-01"
source: "openstates"
source_identifier: "ocd-bill/b7b6ffb2-874c-4cb4-952c-ebd1f27c4a4d"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "f69eb5e3f84502b1b58115d1102b6029c0bc4588a0eab69990eb0f5845011e74"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ga"]
---

# Georgia HB 755 (2013_14) — Ad valorem tax; revised definition of forest land fair market value; provisions

A BILL to be entitled an Act to amend Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem taxation of property, so as to provide for a revised definition of forest land fair market value; to provide for conditions, procedures, and limitations for ad valorem property tax litigation in superior court; to provide for conditions, procedures, and limitations on the approval of tax digests when assessments are in arbitration or on appeal; to provide for the valuation of property which is under appeal as to its assessed value; to provide for procedures, conditions, and limitations regarding refunds of taxes and license fees by counties and municipalities; to provide for related matters; to provide an effective date; to repeal conflicting laws; and for other purposes.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **HB 755/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20132014/144975.pdf)
2. **LC 34 4166ERS/hcs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20132014/141365.pdf)
3. **LC 34 4166ERS/hs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20132014/140828.pdf)
4. **LC 39 3954/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20132014/137565.pdf)

## Votes

- PASSAGE — **166–0** (pass) · lower

## Sponsors

- Chad Nimmer — primary (person)
- David Knight — primary (person)
- Jay Powell — primary (person)
- John Meadows — primary (person)
- Terry England — primary (person)
- Tom McCall — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2014-01-16** House Hopper
- **2014-01-17** House First Readers `reading-1`
- **2014-01-21** House Second Readers `reading-2`
- **2014-02-20** House Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2014-02-25** House Third Readers `reading-3`
- **2014-02-25** House Passed/Adopted By Substitute `passage`
- **2014-02-26** Senate Read and Referred `referral-committee`
- **2014-03-11** Senate Committee Favorably Reported `committee-passage-favorable`
- **2014-03-11** Senate Read Second Time `reading-2`
- **2014-03-18** Senate Engrossed `passage`
- **2014-03-18** Senate Tabled
- **2014-03-20** Senate Taken from Table
- **2014-03-20** Senate Third Read `reading-3`
- **2014-03-20** Senate Passed/Adopted `passage`
- **2014-03-26** House Sent to Governor `executive-receipt`
- **2014-04-24** House Date Signed by Governor `executive-signature`
- **2014-04-24** Act 612 `executive-signature`
- **2014-07-01** Effective Date

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/b7b6ffb2-874c-4cb4-952c-ebd1f27c4a4d`. Confidence: reported (aggregated from official Georgia legislature records).