Conservation Use Still Under Review
The Board of Tax Assessors completed its cumbersome review of 2005 conservation use (CU) applications, barring any appeals, Tuesday afternoon by approving some 125 applications and denying two.
This week’s action draws to a close nearly a year’s work of revamping the tax exemption policy that has come under fire by many, particularly developers. To that end, assessors Jim Harrell, Cathy Benson and Gerald Bramblett unanimously agreed to settle a dispute with developer King Shaw concerning a subdivision proposal that appeared to be headed to Superior Court in September.
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Mr. Shaw and the tax maintenance office came to the agreement that the developer would pay fair market value on 343 acres as a large tract for the current tax year. The land is intended for sale of 10 acre tracts to prospective buyers looking for ‘country living.’
With January 1 being the start date for CU applications, Mr. Shaw’s land was not classified as a subdivision prior to that date this year. However in 2006 the property will go on the tax books as a subdivision with the individual lots becoming taxable to their landowners, according to chief appraiser Brac Bohannon.
In related CU discussions, Mrs. Benson presented results of research performed on wildlife habitat as a conservation qualifier. She contacted Mike Harris of the Dept. of Natural Resources to inquire about information his office had about certifying property as a wildlife habitat since state law refers to DNR certification.
With no clear answer, Mr. Harris sought additional guidance from the Dept. of Revenue which yielded little clarification, according to Mrs. Benson. Her research also included inquiries to the tax offices of Baldwin, Dodge, Greene, Newton, Oconee and Richmond counties regarding their policy on wildlife habitat as a conservation use qualifier.
Assessors approved the 2006 mobile home digest in the amount of $10.3 million with bills to be mailed in January. Sherri Phipps- Shaw of the tax office reported that of the 23 mobile home appeals filed 19 had already settled and four remained. She requested that the board accept that no changes be made to lower the four values in question and that they be forwarded to the Board of Equalization for review.
Discussion on the 2004 tax digest appeals was tabled until requested feedback from county attorney John Nix was received.
Assessors briefly discussed including boat values as part of the personal property digest but no action was taken.
Mr. Bohannon reported that Ronnie Armistead and Phyllis Norwood would be attending fall seminars in order to keep their certifications current. The chief appraiser also reported that he had not received a status report on the seawall lawsuit filed in Superior Court by the assessors.