2013-2014 Regular Session - HB 37
Ad valorem tax; land subject to a forest land conservation use covenant; provide taxation
First Reader Summary
A BILL to be entitled an Act to amend Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem taxation of property, so as to provide for taxation of land subject to a forest land conservation use covenant; to provide for a performance review board to be appointed by the revenue commissioner; to change certain criteria relating to current use of conservation use property; to provide for penalties for violations; to provide for valuation of property while an appeal of the assessment is in process; to provide for related matters; to repeal conflicting laws; and for other purposes.
Jan/07/2013 - House Prefiled