Timber Harvesting

Emanuel County is a key player in Georgia's timber industry, which contributes significantly to the local economy. The county is home to various timber-related facilities, including sawmills, wood pellet mills, and pallet manufacturing plants. These facilities maximize resource use, ensuring that every part of locally harvested timber is utilized, from sawdust to bark. This efficient use of resources supports sustainable practices and local employment, making the timber industry a cornerstone of the county's economic landscape.

In 2022, the county's gross domestic product (GDP) reached approximately $867 million with the timber industry playing a crucial role in this economic output (FRED St. Louis Fed). This industry's presence highlights the importance of responsible management and oversight to sustain economic growth and environmental health.

That's why Emanuel County followed the Georgia legislature's lead after amending OCGA § 12-6-24 and in January 2021 adopted a timber harvest notification ordinance requiring timber harvesters to make known their activities to the county government.

If you're planning to harvest timber in Emanuel County, you must adhere to the following requirements:

Provide Notice

Before beginning any timber cutting, you must complete the Notice of Timber Harvesting Activity Form on the Georgia Forestry Commision's website. You'll need to fill out this form for each parcel of land you plan to harvest. Plus, you'll need to provide a map detailing the ingress and egress routes from the public road to the site as well as a map indicating the exact location of the parcel.

Provide A Bond

You'll also need to obtain an irrevocable line of credit or surety bond of $5,000 and file it with both the tax assessor's office as well as with the county clerk. This bond can cover multiple tracts as long as it remains valid for the calendar year. Acceptable forms of submission include: by mail, in person, fax, or email. The county government will not send expiration or renewal notices.

If your timber harvesting extends into a new calendar year, you must submit a new bond or letter of credit within five business days of the start of the new year. Additionally, if your bond or letter of credit is revoked, you must replace it within five business days to continue operations. Multiple revocations will increase the bond amount up to a maximum of $10,000.

Timber Taxation

Once you've harvested a cut of timber, you'll be required to pay taxes on it. The harvest will be taxed at 100 percent of its fair market value, which will then multiplied by the millage rate to determine the tax amount due. The tax assessor's office handles the calculation and delivery of the bill, and the tax commissioner's office will collect the payment.

Reporting Changes and Notifying Completion

After starting your timber harvesting operation, if there are any changes to the information in your original Notice of Timber Harvesting Activity (such as the scope or extent of the harvest), you must report those updates to the county within three business days. Additionally, you must notify the county within 24 hours of completing your harvesting activities.

Repairing Any Damage to County Roads or Rights-of-Way

If your harvesting operation causes any damage to county-maintained roads or rights-of-way, Emanuel County will notify you and give you 30 days to complete repairs. You may repair the damage yourself with the county’s approval and supervision or request an extension of up to 90 days, if needed. If immediate repairs are necessary to protect public safety, the county may complete the repairs and present you with an itemized list of expenses. If you disagree with a damage claim, you have the right to appeal it to the Magistrate Court within 30 days.

Consequences for Non-Compliance

Failure to adhere to these requirements may result in fines up to $1,000, imprisonment, or community service. These measures ensure that timber harvesting operations adhere to local regulations, preserving county infrastructure and the safety of the community.