05 HB 1/AP
House
Bill 1 (AS PASSED HOUSE AND SENATE)
By:
Rep. Royal of the
171st
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Code Section 48-5-7.4 of the Official Code of Georgia Annotated, relating
to bona fide conservation use property, so as to change certain provisions
regarding qualification of conservation use property for current use assessment;
to provide for additional acts which shall not constitute a breach of a
conservation use covenant; to repeal conflicting laws; and for other
purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Code
Section 48-5-7.4 of the Official Code of Georgia Annotated, relating to bona
fide conservation use property, is amended by striking paragraph (1) of
subsection (b) and inserting in its place a new paragraph (1) to read as
follows:
"(1)
When one-half or more of the area of a single tract of real property is used for
a qualifying purpose, then such tract shall be considered as used for such
qualifying purpose unless some other type of business is being operated on the
unused portion; provided, however, that such unused portion must be minimally
managed so that it does not contribute significantly to erosion or other
environmental or conservation problems. The lease of hunting rights or the use
of the property for hunting purposes shall not constitute another type of
business. The
charging of admission for use of the property for fishing purposes shall not
constitute another type of
business;"
SECTION
2.
Said
Code section is further amended by striking subsection (p) and inserting in its
place a new subsection (p) to read as follows:
"(p)
The following shall not constitute a breach of a covenant:
(1)
Mineral exploration of the property subject to the covenant or the leasing of
the property subject to the covenant for purposes of mineral exploration if the
primary use of the property continues to be the good faith production from or on
the land of agricultural products;
(2)
Allowing all or part of the property subject to the covenant to lie fallow or
idle for purposes of any land conservation program, for purposes of any federal
agricultural assistance program, or for other agricultural management
purposes;
(3)
Allowing all or part of the property subject to the covenant to lie fallow or
idle due to economic or financial hardship if the owner notifies the board of
tax assessors on or before the last day for filing a tax return in the county
where the land lying fallow or idle is located and if such owner does not allow
the land to lie fallow or idle for more than two years of any five-year period;
or
(4)(A)
Any property which is subject to a covenant for bona fide conservation use being
transferred to a place of religious worship or burial or an institution of
purely public charity if such place or institution is qualified to receive the
exemption from ad valorem taxation provided for under subsection (a) of Code
Section 48-5-41. No person shall be entitled to transfer more than 25 acres of
such
persońs
property in the aggregate under this paragraph.
(B)
Any property transferred under subparagraph (A) of this paragraph shall not be
used by the transferee for any purpose other than for a purpose which would
entitle such property to the applicable exemption from ad valorem taxation
provided for under subsection (a) of Code Section 48-5-41 or subsequently
transferred until the expiration of the term of the covenant period. Any such
use or transfer shall constitute a breach of the
covenant.;
(5)
Leasing a portion of the property subject to the covenant, but in no event more
than six acres, for the purpose of placing thereon a cellular telephone
transmission tower. Any such portion of such property shall cease to be subject
to the covenant as of the date of execution of such lease and shall be subject
to ad valorem taxation at fair market value; or
(6)
Allowing all or part of the property subject to the covenant on which a corn
crop is grown to be used for the purpose of constructing and operating a maze so
long as the remainder of such corn crop is
harvested."
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.