O.C.G.A. 48-5-7.4 provides for the assessment of conservation use property
at its current use value rather than the fair market value. Residential transitional
property means real property that is located in an area which is undergoing a change
in use from single-family residential use to agricultural, commercial, industrial,
office-institutional, multifamily, or utility use or a combination of such uses.
Property that qualifies for this special assessment must be maintained in a current
use for a period of ten years. For more instructions see form