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-.06 - QFLP Covenant

Current through Rules and Regulations filed through March 20, 2024

(1) All contiguous tracts of an owner within a county for which forest land conservation use assessment is sought shall be in a single covenant unless otherwise required by law.

(2) The QFLP Covenant shall

(a) Be signed and recorded in any county where the tract is located and owner(s) have made application and received approval for QFLP designation.
1.The QFLP Covenant shall be signed by all owner(s) of record of the tract.

2.An individual may sign on behalf of the owner(s) of record by providing that such person has established that individual has sufficient legal authority satisfactory to the Local Board of Tax Assessors, to act on behalf of the owner(s).

(b) Have an effective date of January 1 of the year for which the application was filed and the QFLP Covenant is signed by all required parties.

(3) An applicant receiving a favorable ruling for an appeal shall receive all benefits derived from the QFLP Covenant beginning in the year for which the application was filed, irrespective of if the appeal is not resolved until subsequent year(s).

(4)The QFLP Covenant and benefits derived therefrom shall not extend to any portion of the tract for which the QFLP Covenant has not yet been signed and recorded in that county's real property index.

O.C.G.A. §§ 48-5-7.7.

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