Land Use & Zoning
An agricultural exemption from property taxes in Georgia (under Conservation Use Value Assessment) requires the property owner to agree to:
ASell the property to the state within 10 years
BKeep the property in agricultural or conservation use for a specified period (typically 10 years)✓ Correct
CDonate the property to a land trust
DAllow public access to the property
Explanation
Georgia's Conservation Use Property Assessment (CUVA) program allows qualifying agricultural and conservation land to be taxed at a lower assessment in exchange for a 10-year covenant to maintain the qualifying use.
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