O.C.G.A.

O.C.G.A. § 44-10-8 (2019)

Recordation of easements; revaluation of encumbered property; appeals

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)

Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.

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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.

History

Code 1981, § 44-10-8, enacted by Ga. L. 1992, p. 2227, § 1.

Annotations

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 marks, 18 A.L.R.4th 990.

land-

Notes of Decisions

Cited in 1 case, 1997–1997 · leading case: Brian Realty Corp. v. DeKalb Cnty., 493 S.E.2d 595 (Ga. Ct. App. 1997).

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Brian Realty Corp. v. DeKalb Cnty., 493 S.E.2d 595 (Ga. Ct. App. 1997). · cites it 2× “The county is correct in pointing out that once conservation easements, as imposed here, are recorded, the property owner has a right to have his property reassessed pursuant to OCGA § 44-10-5 (currently OCGA § 44-10-8). However, that does not mean that prior to recordation of…”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.