Rule 560-11-6-.02 - [Effective 1/5/2025] DefinitionsFor the purposes of implementing O.C.G.A. § 48-5-7.4, O.C.G.A. § 48-5-269 and these regulations, the following terms are defined to mean:
(a) "Beneficial Interest," in addition to legal ownership or control, means the right to derive any profit, benefit, or advantage by way of a contract, stock ownership or interest in an estate.(b) "Contiguous" means real property within a county that abuts, joins, or touches and has the same undivided common ownership. If an applicant's Tract is divided by a public roadway, public easement, public right of way, natural boundary, land lot line, or railroad track, then the applicant has, at the time of the initial application, a one-time election to declare the Tract as Contiguous irrespective of a county boundary, public roadway, public easement, public right of way, natural boundary, land lot line, or railroad track.(c) "Primary Purpose or Primary Use" means the principal use to which the property is devoted, as distinct from an incidental, occasional, intermediate or temporary use for some other purpose not detrimental to or in conflict with its Primary Purpose, i.e., the devotion to and utilization of the property for the full time necessary and customary to accommodate the predominant use, e.g. the growing season, the crop cycle or planting to harvest cycle;(d) "Qualifying Use" means the Primary Use to which the property is devoted that qualifies the property for current use valuation under O.C.G.A. § 48-5-7.4.(e) "Renewal Covenant" means an additional ten (10) year covenant entered upon the expiration of a previous ten (10) year covenant; provided, however, that the owner may enter into a renewal contract in the ninth year of a covenant period.(f) "Tract" means a parcel of property, less Underlying Property excluded from the covenants for residences, that is delineated by legal boundaries, levying authorities tax district boundaries, or other boundaries designated by the tax assessors to facilitate the proper identification of property on their maps and records.(g) "Underlying Property" means the minimum lot size required for residential construction by local zoning ordinances or two (2) acres, whichever is less, for which the taxpayer has provided documents which delineate the legal boundaries so as to facilitate the proper identification of such property on the board of tax assessors maps and records.Ga. Comp. R. & Regs. R. 560-11-6-.02
O.C.G.A. §§ 48-2-12, 48-5-7.4, 48-5-269.
Original Rule entitled "Definitions" adopted. F. May 28, 1993; eff. June 17, 1993.Amended: F. Jun. 10, 2013; eff. Jun. 30, 2013.Amended: F. May 18, 2015; eff. June 7, 2015.Amended: F. Dec. 16, 2024; eff. Jan. 5, 2025.