Georgia Code
Article 1 - General Provisions
§ 48-5-7.2. Certification as Rehabilitated Historic Property for Purposes of Preferential Assessment

History. Code 1981, § 48-5-7.2 , enacted by Ga. L. 1989, p. 1585, § 3; Ga. L. 1992, p. 6, § 48; Ga. L. 1998, p. 128, § 48; Ga. L. 2000, p. 775, § 1; Ga. L. 2011, p. 752, § 48/HB 142; Ga. L. 2020, p. 38, §§ 9, 10/SB 473.
The 2020 amendment, effective July 1, 2020, substituted “Department of Community Affairs” for “Department of Natural Resources” throughout this Code section and substituted “Department of Community Affairs” for “Board of Natural Resources” in subparagraph (a)(1)(B) and in subsections (b) and (i).
Code Commission notes.
Pursuant to Code Section 28-9-5, in 1991, “owner’s” was substituted for “owner” near the beginning of subsection (c).
Administrative rules and regulations.
Preliminary and Final Certification of Rehabilitated Historic Properties, Official Compilation of the Rules and Regulations of the State of Georgia, Georgia Department of Natural Resources, Historic Preservation, Chapter 391-5-11.
Law reviews.
For note on the 1989 enactment of this Code section, see 6 Ga. St. U. L. Rev. 173 (1989).
For article, “The Tax Abatement Program for Historic Properties in Georgia,” see 28 Ga. St. B.J. 129 (1992).
For note on the 2000 amendment of this Code section, see 17 Ga. St. U. L. Rev. 274 (2000).

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