Compilation of Rules and Regulations of the State of Georgia › Department 391 - RULES OF GEORGIA DEPARTMENT OF NATURAL RESOURCES › Chapter 391-1 - ADMINISTRATION › Subject 391-1-6 - GEORGIA CONSERVATION TAX CREDIT PROGRAM › Rule 391-1-6-.03 - Definitions

Current through Rules and Regulations filed through June 27,
				2024
(1) "Applicant"
				means a Georgia taxpayer, either individual, partnership, corporation,
				professional association, limited liability company, or other entity, who makes
				or contemplates making a Qualified Donation to a Qualified
				Organization.
(2) "Certification"
				means final determination by the Department that an Applicant has made a
				Qualified Donation of Conservation Land.
(3) "Conservation Easement" means a
				non-possessory interest of a holder in real property as defined in O.C.G.A.
				§
									48-7-29.12(a)(1).
(4) "Conservation Land" means Permanently
				Protected land and water, or interests therein, that is in its undeveloped,
				natural state and that serves at least two conservation purposes or that has
				been developed only to the extent consistent with, or is restored to be
				consistent with at least two Conservation Purposes.
(5) "Conservation Purpose" is defined in
				O.C.G.A. §
									48-7-29.12(a)(2).
				For purposes of the GCTCP and as used in this chapter, the following phrases
				contained in the definition shall have the following meaning:
(a) "Water quality protection for wetlands,
				rivers, streams, or lakes" means protection of water quality through the
				conservation of land containing a substantial amount of 100-year floodplain or
				containing streams, rivers, springs, marshlands, or natural wetlands. Any
				wetland or natural lake must have a vegetated buffer with a width of at least
				100 feet as measured from its edge for that part of the edge within the
				applicant's property, which ensures at least 75 percent tree canopy evenly
				distributed after harvest must be maintained. Buffer requirements for rivers
				and streams are addressed in Section (10)(d)(iv) of this Rule.
(b) "Protection of wildlife habitat
				consistent with state wildlife conservation policies" means protection of
				wildlife habitat through the conservation of high priority plants, animals, and
				habitats as defined by Georgia's Comprehensive Wildlife Conservation Strategy
				dated August 31, 2005, a copy of which can be obtained on the web at
www.georgiawildlife.com
or from
				the Wildlife Resources Division of the Department of Natural Resources 2070
				U.S. Hwy. 278, SE, Social Circle, GA 30025;
(c) "Protection of outdoor recreation
				consistent with state outdoor recreation policies" means protection of land
				which is accessible for substantial and regular use by the general public at
				little or no cost and which provides low-infrastructure natural-resource based
				outdoor recreation as described in Georgia's current Statewide Comprehensive
				Outdoor Recreation Plan, a copy of which can be obtained on the web at
www.gastateparks.org
or from the
				Georgia State Parks & Historic Sites Division of the Department of Natural
				Resources at 2 Martin Luther King, Jr. Dr., Suite 1352 East, Atlanta, GA
				30334;
(d) "Protection of prime
				agricultural or forestry lands" means protection of prime agricultural and
				forestry land managed according to current Best Management Practices as defined
				by the Georgia Soil and Water Conservation Commission and/or the Georgia
				Forestry Commission. Such properties must consist of a minimum of ten (10)
				contiguous acres and be used for production of timber products, crops, or
				livestock;
(e) "Protection of
				cultural sites, heritage corridors, or archeological and historic resources"
				means protection of land with significant archaeological and/or historic sites,
				listed in or eligible for the Georgia Register of Historic Places either
				individually, or as a contributing building or land area within a historic
				district.