Compilation of Rules and Regulations of the State of Georgia
Department 110 - RULES OF GEORGIA DEPARTMENT OF COMMUNITY AFFAIRS
Chapter 110-24 - OPPORTUNITY ZONE JOB TAX CREDIT PROGRAM
Subject 110-24-1 - OPPORTUNITY ZONE JOB TAX CREDIT PROGRAM REGULATIONS
Rule 110-24-1-.03 - Application for Designation

Universal Citation: GA Rules and Regs r 110-24-1-.03

Current through Rules and Regulations filed through September 23, 2024

(1) Eligible applicants are general-purpose local governments (cities, counties, consolidated governments, or a combination thereof).

(2) Cover Letter

(a) A cover letter to the commissioner of community affairs requesting designation must be prepared and signed by an authorized representative of the local government applying for an Opportunity Zone. In the case of a jointly designated enterprise zone that includes multiple local government incentives, a cover letter must be executed by an authorized representative of each applicable local government.

(3) Ordinances, Plans, and Policies

(a) Applicants must submit to the commissioner of community affairs documentation of enterprise zones and/or urban redevelopment areas overlapping any portion of the proposed Opportunity Zone, specifically: 1. a certified copy of all applicable enterprise zone ordinances, resolutions, and amendments; and 2. all of the local government's resolutions establishing an urban redevelopment area(s), including urban redevelopment plan(s), with amendments and related resolutions.

(b) A certification from the local government's attorney that the enterprise zone ordinances, resolutions and policies and/or the authorizing resolutions for the urban redevelopment plan were adopted in accordance with applicable law and applicable public hearing requirements must be submitted to the commissioner of community affairs. In the case of a zone or redevelopment plan that includes multiple local governments, the local government attorney in each jurisdiction must execute a certification.

(4) Pervasive Poverty, Underdevelopment, General Distress, and Blight Designation Criteria

(a) Documentation submitted with the request for designation must include the following:
1. A table in a format to be provided by the Department which includes a description of each property tax parcel within the proposed zone to include the parcel number, current tax value, acreage, type of use and notation with regards to the condition of the parcel pursuant to the applicable Designation Criteria.

2. A representative sampling of photographic documentation keyed to parcels within the proposed zone.

3. Data to document Underdevelopment, General Distress and Blight as described in subsection (4)(b) of this section.

(b) Additional documentation to substantiate Underdevelopment and General Distress shall (where applicable and to the extent data is available) include:
1. Unemployment rate information for the previous five years for areas incorporating the proposed zone compared to the jurisdiction or county as a whole.

2. Building permit information for the previous three years for parcels within the proposed zone compared to the jurisdiction as a whole.

3. Business license information for the previous three years for parcels within the proposed zone compared to the jurisdiction as a whole.

4. Vacancy rate estimates for the previous three years for parcels within the proposed zone compared to the jurisdiction as a whole.

5. Code enforcement actions for the previous three years for parcels within the proposed zone compared to the jurisdiction as a whole.

6. Crime rate information (i.e. crime per 1,000) for the previous three years for the proposed zone compared to the jurisdiction as a whole;

7. Information on the number of abandoned, obsolete, deteriorated or dilapidated structures within the proposed zone at the time of application.

8. Information on the extent of deteriorated infrastructure within the proposed zone at the time of application; and

9. Newspaper documentation of issues and undertakings within the proposed zone.

(c) Prior Redevelopment Activities for Pervasive Poverty Areas -- within Areas Displaying Pervasive Poverty, certain previously redeveloped parcels may be considered for inclusion within the proposed zone where:
1. the parcel(s) are clearly documented to have met the Designation Criteria not more than two years prior to the submission of the application; and

2. the parcel(s) were redeveloped pursuant to a local government's redevelopment initiative authorized pursuant to Title 36 of the Official Code of Georgia; and

3. the parcel(s) owners have or will undertake actions to make investments and create employment opportunities on the parcel(s); and

4. the local government(s) applying for the designation certify in writing that the provisions of 110-24-1-.03(4)(c) are met; and

5. (reserved).

(5) Maps -- Digital maps must be submitted with the Opportunity Zone designation request and meet the specifications outlined within this regulation.

(a) Mapping specifications - Submissions shall contain maps detailing the proposed Opportunity Zone in digital GIS file format (i.e. shapefiles or geodatabase feature classes) on a compact disk or digital video disk. Map submissions may also be made via Internet file transfer programs as provided by the Department. The digital maps should include individual boundary polygons as listed below:
1. Proposed Opportunity Zone boundary map, where the boundary follows along the center line of streets and/or the parcel boundaries;

2. An Urban Redevelopment Plan boundary map (if applicable);

3. A State Enterprise Zone boundary map (if applicable); and

4. A map of the parcel boundaries within the proposed Opportunity Zone, which includes an attribute documenting the tax identification number of the parcels within the file.

(b) For all maps noted above: shapefiles should include a projection file (.PRJ) defining the map projection; geodatabase feature classes should contain metadata defining the map projection.

(6) Other information may be required at the discretion of the commissioner of community affairs.

O.C.G.A. §§ 48-7-40.1, 50-8-5(b)(2), 50-8-11.

Disclaimer: These regulations may not be the most recent version. Georgia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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