Georgia's General Assembly considered differential assessment legislation in 1976, but rejected the final proposals on the last day of the session. Last minute efforts to develop an acceptable legislative proposal concerned the issue of what farmland should be eligible for differential assessment. One proposal considered a single criterion—the proportion of income derived from farming. This proposal stated that operators who derive more than 50 percent of their income from farming should be considered bona fide farmers and their land eligible for differential assessment. While all landowners qualifying as bona fide farm operators would benefit from a reduction in their tax bills, others would probably pay higher taxes than without differential assessment legislation. Consequently, it is important to evaluate criteria used to designate bona fide farm operators.