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

Universal Citation: GA Rules and Regs r 560-11-11-.01

Current through Rules and Regulations filed through September 23, 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.

O.C.G.A. Secs. 48-2-12, 48-5-7, 48-5-7.7, 48-5-271.

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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