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Rehabilitated and Landmark Historic Property Historic property that qualifies for listing on the Georgia or National Register for Historic Places may qualify for preferential assessment. The preferential assessment shall extend to the building or structure, the real property on which the building or structure is located, and not more than two acres surrounding the building or structure. The real property receiving preferential assessment may not be changed for a period of nine years from the date the exemption was granted by the Board of Tax Assessors. Property under this special program must be certified by the Department of Natural Resources as rehabilitated historic property or landmark historic property. |
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