Rule 391-1-6-.03 - Definitions(1) "Applicant" means a Georgia taxpayer, either individual, partnership, corporation, professional association, limited liability company, or other entity, who makes or contemplates making a Qualified Donation to a Qualified Organization.(2) "Certification" means final determination by the Department that an Applicant has made a Qualified Donation of Conservation Land.(3) "Conservation Easement" means a non-possessory interest of a holder in real property as defined in O.C.G.A. § 48-7-29.12(a)(1).(4) "Conservation Land" means Permanently Protected land and water, or interests therein, that is in its undeveloped, natural state and that serves at least two conservation purposes or that has been developed only to the extent consistent with, or is restored to be consistent with at least two Conservation Purposes.(5) "Conservation Purpose" is defined in O.C.G.A. § 48-7-29.12(a)(2). For purposes of the GCTCP and as used in this chapter, the following phrases contained in the definition shall have the following meaning: (a) "Water quality protection for wetlands, rivers, streams, or lakes" means protection of water quality through the conservation of land containing a substantial amount of 100-year floodplain or containing streams, rivers, springs, marshlands, or natural wetlands. Any wetland or natural lake must have a vegetated buffer with a width of at least 100 feet as measured from its edge for that part of the edge within the applicant's property, which ensures at least 75 percent tree canopy evenly distributed after harvest must be maintained. Buffer requirements for rivers and streams are addressed in Section (10)(d)(iv) of this Rule.(b) "Protection of wildlife habitat consistent with state wildlife conservation policies" means protection of wildlife habitat through the conservation of high priority plants, animals, and habitats as defined by Georgia's Comprehensive Wildlife Conservation Strategy dated August 31, 2005, a copy of which can be obtained on the web at www.georgiawildlife.com or from the Wildlife Resources Division of the Department of Natural Resources 2070 U.S. Hwy. 278, SE, Social Circle, GA 30025;(c) "Protection of outdoor recreation consistent with state outdoor recreation policies" means protection of land which is accessible for substantial and regular use by the general public at little or no cost and which provides low-infrastructure natural-resource based outdoor recreation as described in Georgia's current Statewide Comprehensive Outdoor Recreation Plan, a copy of which can be obtained on the web at www.gastateparks.org or from the Georgia State Parks & Historic Sites Division of the Department of Natural Resources at 2 Martin Luther King, Jr. Dr., Suite 1352 East, Atlanta, GA 30334;(d) "Protection of prime agricultural or forestry lands" means protection of prime agricultural and forestry land managed according to current Best Management Practices as defined by the Georgia Soil and Water Conservation Commission and/or the Georgia Forestry Commission. Such properties must consist of a minimum of ten (10) contiguous acres and be used for production of timber products, crops, or livestock;(e) "Protection of cultural sites, heritage corridors, or archeological and historic resources" means protection of land with significant archaeological and/or historic sites, listed in or eligible for the Georgia Register of Historic Places either individually, or as a contributing building or land area within a historic district.(6) "Permanent Protection" and "Permanently Protected" mean the protection of land and water resources as defined below: (a) Owned by the Federal Government or State of Georgia, or owned by a County, a Municipality, or a consolidated government of this State, and designated and managed for Conservation Purposes. Properties owned by a County, a Municipality, or a consolidated government of the State are also subject to the conditions of Sections 6 (c) and 11 of this Rule but properties owned by the State of Georgia or the Federal Government are not subject to Sections 6(c) and 11;(b) Owned by a Qualified Organization other than the Federal Government, the State of Georgia, a County, a Municipality, or a consolidated government of this State with the following supporting documents: (i) A letter from the State, Federal Government, a County, a Municipality, or a consolidated government of this State, stating intent to acquire the tract from the Qualified Organization at a later date and to designate and manage the land in accordance with 6 (a); and(ii) A Resolution from the board of the Qualified Organization stating that the Qualified Donation is being acquired, with the intent to transfer the Qualified Donation to the State, Federal Government, a County, a Municipality, or a consolidated government of this State, for designation and management in accordance with 6 (a), and that the Qualified Organization will manage the Qualified Donation for Conservation Purposes until the Qualified Donation is transferred to the State, Federal Government, a County, a Municipality, or a consolidated government of this State; and(iii) A letter from the landowner stating they are making the Qualified Donation, to the Qualified Organization with the intent that the Qualified Donation will be transferred to the State, Federal Government, a County, a Municipality, or a consolidated government of this State, for designation and management in accordance with 6 (a); or(c) Owned by any Individual, entity, or a Qualified Organization other than the State of Georgia or Federal Government, and subject to: (i) A permanent conservation easement where the Department is assured that the language of the conservation easement will protect the conservation values of the land; or(ii) A permanent restrictive covenant as provided in subsection c of Code Section 44-5-60;(7) "Department" means the Department of Natural Resources.(8) "Pre-Certification" means preliminary determination by the Department that an Applicant's proposed Qualified Donation meets the criteria for Conservation Land.(9) "Donation" includes a conveyance by full donation, by a discounted sale below Fair Market Value, or by an interest in property which qualifies as a permanent conservation easement(10) "Qualified Donation" shall have the meaning set forth in O.C.G.A. § 48-7-29.12(a)(6). The following types of properties and easements do not have a Conservation Purpose and are specifically not eligible as qualified donations: (a) Any real property which is used for or associated with the playing of golf, or other high-infrastructure recreational facility;(b) Any real property which is otherwise required to be dedicated open space pursuant to local governmental regulations or ordinances or to increase building density levels; and(c) Except as otherwise provided in O.C.G.A. § 48-7-29.12(d)(2), only one qualified donation may be made on a property that was part of a larger parcel under the same ownership in the prior 5 years.(d) Any real property that does not meet the following additional requirements, where applicable, as outlined in O.C.G.A § 48-7-29.12(c): i. Subdivision is prohibited for a donated property of less than 500 acres and limited to one subdivision for a donated property of 500 acres or more;ii. New construction on a donated property of structures, roads, impoundments, ditches, dumping, or any other activity that would harm the protected conservation values of such donation is prohibited on such property;iii. New construction on a donated property within 150 feet of any perennial or intermittent stream is prohibited;iv. A buffer of at least 100 feet on each side of any perennial river or stream on the donated property which ensures at least 75 percent tree canopy evenly distributed after harvest must be maintained, and a buffer of at least 50 feet on each side of any intermittent streams on the donated property which ensures at least 75 percent tree canopy evenly distributed after harvest must be maintained. Where the river or stream is also the property boundary, only the side of the river or stream within the property requires the buffer. As used in the preceding sentence, "buffer" means a vegetated buffer;v. Timber and agricultural activities undertaken on the donated property are prohibited unless in accordance with best management practices published by the State Forestry Commission or the Soil and Water Conservation Commission, as the case may be;vi. New construction on the donated property causing more than 1 percent of such property's total surface area to be covered by impervious surfaces is prohibited;vii. Mining on the donated property is prohibited;viii. Planting on the donated property of non-native invasive species listed in Category 1, Category 1 Alert, or Category 2 of the "List of Non-Native Invasive Plants in Georgia' developed by the Georgia Exotic Pest Council is prohibited.(11) "Qualified Organization" means the federal government, state, a county, a municipality, or a consolidated government of this state with such donated property at least partially within its boundaries; or a bona fide charitable nonprofit organization qualified under the Internal Revenue Code. To be bona fide, a charitable nonprofit organization qualified under the Internal Revenue Code must: (a) Be authorized to do business in Georgia and, if required, be currently registered with the Georgia Secretary of State;(b) Be an organization operated primarily or substantially to conserve one or more of the conservation purposes specified in Section 391-1-6-.03(5) (a-e), as evidenced in the organization's mission and articles of corporation and other materials;(c) Have received tax-exempt status as a charity under section 501c(3) of the Internal Revenue Code of 1986 as stated in a Determination Letter provided by the Internal Revenue Service;(d) Meet the requirements of section 1.170A-14(c) of the Treasury Regulations of 1986, and therefore have the power to acquire, hold, or maintain land or interests in land; and(e) Have adopted the Land Trust Alliance's Land Trust Standards and Practices (2004), a copy of which can be obtained from www.lta.org, as guidelines for the organization's operationsGa. Comp. R. & Regs. R. 391-1-6-.03
O.C.G.A. Secs. 48-7-29.10, 48-7-29.12.
Original Rule entitled "Definitions" adopted. F. Aug. 25, 2006; eff. Sept. 14, 2006.Amended: F. May 1, 2009; eff. May 21, 2009.Amended: F. Nov. 6, 2012; eff. Nov. 26, 2012.