Georgia HB 575: Ad valorem tax; authorize on premises processing and marketing of agricultural products as a qualifying conservation use

Bill Text

21 LC 44 1670
H. B. 575
- 1 -
House Bill 575
By: Representatives Dickey of the 140
th, Watson of the 172
nd, Pirkle of the 155
th, and Holmes
of the 129
th
A BILL TO BE ENTITLED
AN ACT
To amend Code Section 48-5-7.4, relating to bona fide conservation use property, residential1
transitional property, application procedures, penalties for breach of covenant, classification2
on tax digest, and annual report, so as to authorize on premises processing and marketing of3
agricultural products as a qualifying conservation use; to provide for a definition; to provide4
for related matters; to repeal conflicting laws; and for other purposes.5
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:6
SECTION 1.7
Code Section 48-5-7.4, relating to bona fide conservation use property, residential8
transitional property, application procedures, penalties for breach of covenant, classification9
on tax digest, and annual report, is amended by revising subparagraph (a)(1)(E) and adding10
a new division to read as follows:11
"(E) Such property shall, if otherwise qualified, include, but not be limited to, property12
used for:13
(i) Raising, harvesting, or storing crops;14
(ii) Feeding, breeding, or managing livestock or poultry;15

21 LC 44 1670
H. B. 575
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(iii) Producing plants, trees, fowl, or animals, including without limitation the16
production of fish or wildlife by maintaining not less than ten acres of wildlife habitat17
either in its natural state or under management, which shall be deemed a type of18
agriculture; provided, however, that no form of commercial fishing or fish production19
shall be considered a type of agriculture; or20
(iv) Production of aquaculture, horticulture, floriculture, forestry, dairy, livestock,21
poultry, and apiarian products; and or22
(v) Any activity conducted in accordance with a license issued pursuant to Code23
Sections 26-2-25, 26-2-234, 26-2-263, or 26-2-411.; and"24
SECTION 2.25
All laws and parts of laws in conflict with this Act are repealed.26