Compilation of Rules and Regulations of the State of Georgia
Department 391 - RULES OF GEORGIA DEPARTMENT OF NATURAL RESOURCES
Chapter 391-3 - ENVIRONMENTAL PROTECTION
Subject 391-3-18 - RULES FOR CERTIFICATION OF ENVIRONMENTALLY SENSITIVE PROPERTY
Rule 391-3-18-.01 - Purpose
Universal Citation: GA Rules and Regs r 391-3-18-.01
Current through Rules and Regulations filed through September 23, 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.
O.C.G.A. §§ 48-5-7.4, 12-2-4(k), 12-2-24(a) .
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