Ga. Comp. R. & Regs. 391-3-18-.01
Current through Rules and Regulations filed through October 17, 2024
The purpose of these rules is to establish the procedures for certification of environmentally sensitive property for purposes of ad valorem taxation for conservation use, in accordance with O.C.G.A. Sec. 48-5-7.4(a)(2). These rules are also designed to complement the Department of Revenue's Rules for Conservation Use Property, Chapter 560-11-6.
Ga. Comp. R. & Regs. R. 391-3-18-.01
O.C.G.A. §§ 48-5-7.4, 12-2-4(k), 12-2-24(a).