|John Pierce Blanchard was born in Columbia County on Oct. 23, 1919. He taught school in the county for many years until he became superintendent of schools in 1949. He served as superintendent for 30 years. His leadership and dedication to education helped develop one of the finest school systems in the state. The John Pierce Blanchard Monument (shown here) was officially unveiled with ceremonies on July 8, 2000 in Appling.|
Beginning January 1, 1992, all timber harvests or sales must be reported on Department of Revenue form PT-283T. There are three different reports of timber tax:
- Single Lump Sum Sale of Timber
A lump sum sale is one where the total price paid for the timber is paid all at once, normally up front. The purchaser of the timber must remit the taxes and the PT-283T form to the Tax Commissioner within 5 business days of purchase.
- Quarterly Summary of Timber Sold by Unit Price
A unit price sale is one where the purchaser pays the seller for the timber as it is cut based on volumes of wood harvested. Since these transactions occur at various intervals during the term of the contract, the law does not require a PT-283T report be filed each time payments are made, rather a quarterly report of timber harvested during the quarter is all that is necessary. Purchaser of the timber must complete, sign and submit two copies to seller and one copy to Board of Assessors within 45 days after end of quarter. Seller must sign and submit one of the copies to Tax Assessors within 60 days after end of the quarter. Seller will be billed by the Tax Commissioner for taxes due.
- Quarterly Summary of Timber Harvested by Owner
Standing timber that is harvested by the owner of the underlying land must be reported as Owner Harvests. Owner must complete and submit one copy to Board of Tax Assessors within 45 days after the end of the quarter. Owner will be billed by the Tax Commissioner for taxes due.
The PT-283T form can be obtained in the Columbia County Tax Assessor's Office. The Tax Assessor's telephone number is (706) 312-7474.