Ga. Comp. R. & Regs. R. 110-37-3-.01 - Definitions

(1) "Building". A building is a structure created to shelter any form of human activity, such as a house, barn, church, hotel, or similar structure. Building may refer to a historically related complex such as a courthouse and jail or a house and barn.

(2) "Department" means the Department of Community Affairs.

(3) "Georgia Register of Historic Places" or "Georgia Register" means the Georgia Register of districts, sites, buildings, structures, and objects significant in Georgia history, architecture, engineering, and culture.

(4) "Historic District" means a geographically definable area, urban or rural, that possesses a significant concentration, linkage or continuity of sites, buildings, structures or objects united by past events or aesthetically by plan or physical development. A district may also comprise individual elements separated geographically but linked by association or history.

(5) "Historic Property" is defined in O.C.G.A. § 12-3-50.2 and means districts, sites, buildings, structures, or objects which possess integrity of location, design, setting, materials, workmanship, feeling, and association and which are determined to meet the criteria for listing in the Georgia Register of Historic Places according to the criteria outlined in these regulations.

(6) "National Historic Preservation Act" means the Act of Congress codified at 16 U.S.C.

(7) "National Register of Historic Places" means the national list of districts, sites, buildings, structures, and objects significant in American history, architecture, archaeology, engineering, and culture, maintained by the Secretary of the Interior under authority of the National Historic Preservation Act.

(8) "Rehabilitated Historic Property" means tangible real property which:

(a) qualifies for listing on the Georgia Register of Historic Places as provided in O.C.G.A. § 12-3-3.1;

(b) is in the process of or has been substantially rehabilitated and is owner occupied residential real property, income-producing real property, or real property used primarily as residential property but partially as income-producing property;

(c) has been rehabilitated and meets the DCA's rehabilitation standards; and

(d) has been certified by the DCA as rehabilitated historic property eligible for preferential assessment.

(9) "Rehabilitation" means the process of returning a building or buildings to a state of utility, through repair or alteration, which makes possible an efficient contemporary use while preserving those portions and features of the building(s) which are significant to its historic, architectural and cultural values.

(10) "State Historic Preservation Office" means the office within state government which carries out the function of the state historic preservation program under the National Historic Preservation Act. In Georgia, this is the Historic Preservation Division, Department of Community Affairs.

(11) "State Historic Preservation Officer" means the official designated by the Governor of Georgia to administer the state's historic preservation program under the National Historic Preservation Act and O.C.G.A. § 12-3-50.1(c)(13).

(12) "Substantially Rehabilitated Property". A building shall be treated as having been substantially rehabilitated for a taxable year only if:

(a) rehabilitation began after January 1, 1989;

(b) rehabilitation is completed within 24 months from the date that preliminary certification is received pursuant to these rules; and

(c) the rehabilitation has increased the fair market value of the building by not less than:

1. 50 percent of fair market value of the building or structure at the time of preliminary certification for owner occupied residential real property; or

2. 100 percent of fair market value of the building or structure at the time of preliminary certification for income-producing real property; and/or

3. 75 percent of fair market value of the building or structure at the time of preliminary certification for mixed residential and income-producing property, as long as the property is primarily residential. The county tax board in which the property is located shall make this determination.

(d) If rehabilitation work was initiated after January 1, 1989, and before August 1, 1990, special consideration shall be granted. Rehabilitation work during this time period shall be considered made after the date preliminary certification is filed with the tax assessor.

(e) The County tax board in which the property is located shall make the determinations set forth in (c), 1., 2., 3 above.

Notes

Ga. Comp. R. & Regs. R. 110-37-3-.01

O.C.G.A. § 48-5-7.2.

Original Rule entitled "Definitions" adopted. F. July 17, 2020; eff. August 6, 2020.