Subject 391-3-18 RULES FOR CERTIFICATION OF ENVIRONMENTALLY SENSITIVE PROPERTY
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.
All terms used in this rule chapter shall be interpreted in accordance with the definitions as set forth in O.C.G.A. Sec. 48-5-7.4 and Rule Chapter 560-11-6.
|(1)||"Department" means the Georgia Department of Natural Resources.|
|(2)||"Maintenance in its natural condition" means to manage the land in such a manner that would not ruin, erode, harm, damage, or spoil the nature, distinctiveness, identity, appearance, utility or function that originally characterized the property as environmentally sensitive under O.C.G.A. Section 48-5-7.4(a)(2).|
|(3)||"Primary use" means the principal use to which the property is devoted, as distinct from an incidental, occasional, intermediate or temporary use for some other purpose not detrimental to or in conflict with its primary purpose.|
Environmentally sensitive property includes real property that meets the
definition of one or more categories of paragraph (2) and where the primary use
of such property is:
|(2)|| In accordance with O.C.G.A.
the categories of environmentally sensitive property are:
Property owners who wish to have all or portions of their property certified as
environmentally sensitive for tax assessment purposes must submit the
information set forth below using an application form provided by the
|(2)|| In order for the Department to verify the
primary use of those portions of the property identified in paragraph (1)(c),
the property owner must provide a written statement regarding the primary use
of those portions of the property. Where appropriate, the Department may also
require photographic documentation.
|(3)||Mountainous Terrain. For this category, the property owner must
|(4)||Wetlands. For this category,
the property owner must provide one of the following:
|(5)||Significant groundwater recharge areas. For this category, the property owner must provide a map identifying those portions of the property containing significant groundwater recharge areas, as depicted on the digital version of Hydrologic Atlas 18 (HA-18) that is available from the Department, and the total acreage for those portions of the property.|
|(6)||Undeveloped barrier islands. For this category, the property owner must provide a map identifying those portions of the property that are identified as undeveloped barrier islands by the federal Coastal Barrier Resources Act, as amended, and the total acreage for those portions of the property. The U.S. Fish and Wildlife Service maintains an online Coastal Barrier Resources System Mapper tool that depicts the undeveloped barrier islands identified in the Act.|
|(7)||Habitats for federal endangered or threatened species. For this category, the property owner must make a site-specific request to the Department for information regarding the occurrence of federal endangered or threatened species on those portions of the property that are and will remain undisturbed. The property owner should follow the instructions for making a site-specific request that are included on the application form provided by the Department.|
|(8)||River or stream corridors or
buffers. For this category, the property owner must provide a map
identifying the undeveloped areas of the property that meet the requirements of
(a) or (b) and the total acreage for those portions of the property.
|(9)||Constructed storm water wetlands. For this category, the property owner must provide a plat of the property prepared by a licensed land surveyor, in accordance with Rule 560-11-6-.03(e), showing the location and measured area of the constructed storm water wetlands.|