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Conservation Use

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Important Facts About Conservation Use:

• Conservation Use is available for properties in which the PRIMARY PURPOSE of 50% or more of the property is good faith production of an agricultural product or timber.

• Conservation Use is a covenant between the property and the county.

• The covenant lasts for ten years.

• The fee for each application for Conservation Use cost $12.

• This fee is a recording fee. All applications are reviewed thoroughly by the appraisal staff and the Board of Assessors.

• A breach of the Conservation Use Covenant can result in severe penalties.

• The penalty is twice the amount saved for every year a savings was enjoyed.

• In other words, if a property was approved in 2005 for Conservation Use and a breached occurred in 2009, the breach penalty would be for a total of 5 years.

• If a property is in Conservation Use and then sold, the purchaser of the property must sign a continuation application.

• This continuation application is reviewable by the Board of Assessors and is not automatic.

• If a property is in Conservation Use and the owner decides to change the agricultural use or let the property lay fallow, the owner shall notify the Tax Assessor's Office.

• Official Code of Georgia Annotated § 48-5-7.4 has the laws covering Conservation Use.