A conservation easement may be recorded in the office of the clerk of the superior court of the county where the land is located. Such recording shall be notice to the board of tax assessors of such county of the conveyance of the conservation easement and shall entitle the owner to a revaluation of the encumbered real property so as to reflect the existence of the encumbrance on the next succeeding tax digest of the county. Any owner who records a conservation easement and who is aggrieved by a revaluation or lack thereof under this Code section may appeal to the board of equalization and may appeal from the decision of the board of equalization in accordance with Code Section 48-5-311.
(Code 1981, §44-10-8, enacted by Ga. L. 1992, p. 2227, § 1.)
RESEARCH REFERENCES
Am. Jur. 2d.
- 71 Am. Jur. 2d, State and Local Taxation, §§ 139, 140, 673, 674, 684, 685.
C.J.S.- 84 C.J.S., Taxation, §§ 111, 494 et seq., 510 et seq. 85 C.J.S., Taxation, §§ 1186, 1370.
ALR.
- Permission or license from owner of servient estate as extinguishing an existing easement, 50 A.L.R. 1295.
ARTICLE 2 ORDINANCES PROVIDING FOR HISTORICAL PRESERVATION
Law reviews.
- For article, "Hazardous Waste Issues in Real Estate Transactions," see 38 Mercer L. Rev. 581 (1987).
RESEARCH REFERENCES
ALR.
- Validity and construction of statute or ordinance protecting historical landmarks, 18 A.L.R.4th 990.