Bill Text: GA HB660 | 2011-2012 | Regular Session | Introduced

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Bill Title: Ad valorem tax; certain activities not breach conservation use covenant; provide

Spectrum: Slight Partisan Bill (Republican 3-1)

Status: (Introduced - Dead) 2012-01-10 - House Second Readers [HB660 Detail]

Download: Georgia-2011-HB660-Introduced.html

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11 LC 14 0542

House Bill 660

By: Representatives Smith of the 129th, Taylor of the 173rd, Harden of the 28th, and Baker of the 78th

A BILL TO BE ENTITLED
AN ACT

To amend Code Section 48-5-7.4 of the Official Code of Georgia Annotated, relating to ad valorem taxation of conservation use property, so as to provide for certain activities which shall not constitute a breach of a covenant to maintain the property in conservation use; to provide that operation of a commercial hunting preserve shall not constitute a breach; to provide that operation of a choose-and-cut Christmas tree farm shall not constitute a breach; to provide for related matters; to provide for an effective date and applicability; 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 ad valorem taxation of conservation use property, is amended in subsection (p) by striking the word "or" at the end of paragraph (6); replacing the period at the end of paragraph (7) with ";"; and by adding new paragraphs (8) and (9) to read as follows:

"(8) The operation of a commercial hunting preserve, which may include facilities for sporting days, on all or part of the property subject to the covenant; or

(9) The operation of a choose-and-cut Christmas tree farm on all or part of the property subject to the covenant."

SECTION 2.

This Act shall become effective upon its approval by the Governor or upon its becoming law without such approval and shall apply with respect to previously executed covenants as well as those executed on or after such effective date.

SECTION 3.

All laws and parts of laws in conflict with this Act are repealed.