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-.04 - Application for Pre-certification and Certification

Universal Citation: GA Rules and Regs r 391-1-6-.04

Current through Rules and Regulations filed through September 23, 2024

(1) Application forms for Pre-Certification or Certification may be obtained from the Department. The Applicant shall submit the completed application to the Department with all attachments necessary to provide sufficient information for review and evaluation.

(2) The Department shall review all completed Pre-Certification applications and shall make a preliminary determination as to whether or not the proposed donation is a Qualified Donation of Conservation Land. The Applicant shall be notified of this determination by letter within 60 days of receipt of the application. The Department shall reject Pre-Certification applications that are incomplete, incorrect, or do not meet the definition of Conservation Land, including applications where the conservation easement does not provide for Permanent Protection as required in this chapter. If the Department rejected the Pre-Certification application because it was incomplete or incorrect, the Applicant may resubmit the Pre-certification application with revised or corrected information for consideration by the Department.

(3) Application for Certification of a donation may be made only after:

(a) The donor submits a non-refundable application fee of $5,000; provided however, that the nonrefundable application fee for property donated to the state shall be 1 percent of the total value of the donation, unless such donation is being made to qualify the state for a federal or state grant

(b) An appraisal is submitted to the Department and forwarded to the State Properties Commission, which includes:
1. A certification page, as established by the Uniform Standards of Professional Appraisal Practice, signed by the appraiser; and

2. An affidavit signed by the appraiser which includes a statement specifying:
i. the value of the unencumbered property, the total value of the qualified donation in gross, and an accompanying statement identifying the methods used to determine such values;

ii. whether a subdivision analysis was used in the appraisal;

iii. whether the landowner or related persons own any other property, the value of which is increased as a result of the donation; and

iv. that the appraiser is certified pursuant to Chapter 39 A of Title 43.

(c) The property transaction has been completed and recorded by deed or other method to assure Permanent Protection.

(4) Upon meeting the conditions of Section 3 of this Rule, the Department will proceed with the certification process and shall make a determination as to whether or not the donation is a Qualified Donation of Conservation Land. The Applicant will be notified of this determination, including the reason for rejection, if applicable, by letter within 90 days, subject to the Department's receipt of the State Properties Commission's (SPC) determination of an approved appraisal. If the Department does not receive SPC's determination of an approved appraisal within the 90 days, then the Department shall issue the determination within 10 days of receiving SPC's approved appraisal. The Department shall reject Certification applications that are incomplete, incorrect, or are not Qualified Donations of Conservation Land, including applications where the conservation easement does not provide for Permanent Protection as required in this chapter. If the Department rejected the Certification application because it was incomplete or incorrect, the Applicant may resubmit the application with revised or corrected information for consideration by the Department.

(5) A final determination by the Department on a Certification application shall be subject to review and appeal under Chapter 13 of Title 50, the Georgia Administrative Procedure Act. To contest the Department's final determination, an applicant must file a petition for a hearing within thirty (30) calendar days after issuance of notice of the Department's final determination. A petition for hearing must be in writing and must comply with all applicable requirements set forth in Rules 391-1-2-.03, 391-1-2-.04 and 391-1-2-.05. The date upon which a petition for hearing is deemed to be filed with the Department is determined in accordance with Rule 391-1-2-.04. The failure of an applicant to file a petition for hearing within thirty (30) calendar days after issuance of notice of the Department's final determination shall operate as a waiver of the applicant's right to contest the determination and the determination shall become the final decision of the Department in accordance with O.C.G.A. § 50-13-19.

O.C.G.A. Secs. 48-7-29.10, 48-7-29.12.

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