The conservation use ruling came after the board had initially denied renewing the tax break on a 40.5-acre tract off Ga. 11 because it appeared more than half of the land was laying fallow. To qualify, more than half of a tract must be actively managed for a qualifying conservation use, such as agriculture or timber production.
Chief appraiser Linda Sibley said the owner showed that she had recently had pine trees planted on the back portion of the property, which the appraiser was unable to see when first inspecting the tract.
The board considered six automobile value appeals and approved lowering the value on five of them. On the other, they denied the request because the value placed by the tax commissioner’s office was less than the value the assessor’s office deemed was appropriate for the vehicle.
The board also approved two error and relief requests from owners of mobile homes because the mobile homes have been moved from the county.
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