Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-6 - CONSERVATION USE PROPERTY › Rule 560-11-6-.04 - Applications

Current through Rules and Regulations filed through June 27, 2024
(1) All
				applications for current use assessment shall be made using forms adopted by
				the commissioner for that purpose. Forms PT-283A, PT-283E, PT-283R, PT-283S
				(Rev. 09/06) and applicable questionnaires are hereby adopted and prescribed
				for use by the applicant seeking current use assessment. The application shall
				be filed with the board of tax assessors of the county in which the property is
				located. A board of tax assessors may not require additional information from
				an applicant for purposes of determining eligibility of property for current
				use assessment except as otherwise provided in O.C.G.A. §
									48-5-7.4 and  these regulations. However, the board of tax assessors must consider any
				additional information submitted by the applicant in support of their
				application for current use assessment.
(2) In those counties where U.S. Department
				of Agriculture, Natural Resources Conservation Service soil survey maps are
				available, it shall be the responsibility of the board of tax assessors to
				delineate the soil types on the tax records of the applicant's
				property.
(3) In those counties
				where the board of tax assessors has not been able to obtain U.S. Department of
				Agriculture, Natural Resources Conservation Service soil survey maps, the board
				of tax assessors shall determine the soil types of the applicant's property
				using the best information available.
(4) Applications for current use valuation
				provided for environmentally sensitive properties may be filed without
				certification by the Department of Natural Resources; provided, however, that
				the specific property is stipulated to be environmentally sensitive. Failure to
				file such certification with the board of tax assessors within thirty (30) days
				of the last day for filing the application for current use assessment may
				result in the application being denied by the board of tax assessors.
(5) Applications for current use valuation
				provided for constructed storm water wetland conservation use properties shall
				not be certified as meeting the criteria of bona fide constructed storm-water
				wetlands of the free-water surface type unless an authorized employee or agent
				of the local governing authority has inspected the site before, during, and
				after construction of the storm-water wetland to determine that the property is
				being used for controlling or abating pollution of surface or ground waters of
				this state by storm-water runoff or by otherwise enhancing the water quality of
				surface or ground waters of this state.
(6) Application for conservation use value
				assessment may be withdrawn prior to the current year's "final assessment" as
				defined in these regulations.
(7)
				If a qualified owner has entered into an original bona fide conservation use
				covenant and subsequently acquires additional qualified property contiguous to
				the property in the original covenant, the qualified owner may elect to enter
				the subsequently acquired qualified property into the original covenant for the
				remainder of the ten-year period of the original covenant subject to the
				following provisions:
(a) The subsequently
				acquired qualified property shall be less than 50 acres; and
(b) Such subsequently acquired property may
				not be subject to another existing current use covenant or preferential
				assessment.
(c) For the purpose of
				establishing the entry date of the original covenant, the assessor shall use
				the January 1st assessment date of the first year
				for which the original covenant is in effect.
(d) The covenant application for the
				contiguous acreage to be added to an existing covenant shall be made for the
				add-on acreage only and shall reference the existing original covenant by
				parcel number.