The University of Georgia, a land-grant and sea-grant university with state-wide commitments and responsibilities, is Georgia's flagship institution of higher education. It is also the state's oldest, most comprehensive and most diversified institution of higher education.This website was developed to be used by timberland owners, as well as a reference source for accountants, attorneys, consulting foresters and other professionals who work with timberland owners by answering specific questions regarding the tax treatment of timber.Georgia 4-H is a unit of the University of Georgia College of Agricultural and Environmental Sciences Cooperative Extension Service.