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 560-11-11 - FOREST LAND PROTECTION › Rule 560-11-11-.01 - Definitions

Current through Rules and Regulations filed through June 27, 2024
(1) As used in this
				Regulatory Chapter, the term:
(a)
				"Application" shall mean the application for QFLP designation, which includes a
				three part form consisting of: Section A - Application; Section B -
				Questionnaire; and Section C -Covenant. All three parts of the application
				shall be completed by the applicant seeking the QFLP designation.
(b) "Contiguous" shall mean real property
				within a county that abuts, joins, or touches and has the same undivided common
				ownership.
1.If an applicant's tract is
				divided by a county boundary, public roadway, public easements, public
				right-of-way, natural boundary, land lot line or railroad tracks then the
				applicant has, at the time of the initial application, a one-time election to
				declare the tract as contiguous irrespective of a county boundary, public
				roadway, public easement, public right-of-way, natural boundary, land lot line
				or railroad track.
(c)
				"Department" shall mean the Georgia Department of Revenue.
(d) "Entity registered to do business in this
				state" shall mean any firm, partnership, cooperative, nonprofit membership
				corporation, joint venture, association, company, corporation, agency,
				syndicate, estate, trust, business trust, receiver, fiduciary, or other group
				or combination acting as a unit, body politic, or political subdivision,
				whether public, private, or quasi-public that is registered to do business with
				the Secretary of the State of Georgia or that has been created by a
				court.
(e) "FLPA" shall mean the
				Georgia Forest Land Protection Act of 2008 as codified in O.C.G.A. §
										48-5-7.7.
(f) "Forest Land" shall mean the timbered
				area of a tract of land as determined by the Local Board of Tax
				Assessors.
(g) "Good Faith
				Subsistence" shall mean the use of the forest land in a manner that minimizes
				change or damage to the natural state of the forest land.
(h) "Local Board of Tax Assessors" shall mean
				the local board of tax assessors in any county where the application for QFLP
				designation is filed and the real property is located.
(i) "Notice of Breach" shall mean the notice
				sent by the Local Board of Tax Assessors in the county where the breach has
				occurred.
(j) "Permissible Breach"
				shall mean a breach enumerated in O.C.G.A. §
										48-5-7.7(p), which will serve to terminate the QFLP Covenant. However, the breaching party
				is not subject to penalties and interest.
(k) "Plat" shall mean a legible drawing done
				on, at a minimum, 8 1/2 x 11 20lb paper sufficiently delineating the
				boundaries of the tract of real property for which QFLP designation is sought.
1.All Plats shall be drawn with the top of
				the page being north.
(l) "Primary Use" shall mean a use of the
				tract which is
1.According to O.C.G.A. §
											48-5-7.7(b)(2)(C).
2.As set forth on the Department's
				application form and is approved by the Local Board of Tax Assessors.
(m) "QFLP" stands for
				Qualified Forest Land Property of greater than 200 acres
1.That meets the qualifications set forth in
				FLPA.
2.That has been approved by
				the Local Board of Tax Assessors.
3.For which a QFLP Covenant has been
(i) Signed on behalf, or by all parties
				owning an undivided interest in the fee simple tract; and
(ii) Recorded in any appropriate county's
				real property index.
(n) "QFLP Covenant" shall mean the fifteen
				(15) year covenant required by O.C.G.A. §
										48-5-7.7.
				The form of the covenant shall be in the manner prescribed by the
				Commissioner.
(o) "Secondary Use"
				shall mean secondary uses of the tract as specified in the FLPA as determined
				by the Local Board of Tax Assessors.
(p) "Underlying Property" means the minimum
				lot size required for residential construction by local zoning ordinances or
				two acres, whichever is less, for which the taxpayer has provided documents
				which delineate the property boundaries so as to facilitate the proper
				identification of such property on the covenant applicant and the board of tax
				assessors maps and records.