O.C.G.A. § 12-6A-4 — Deﬁnitions

As used in this chapter, the term: (1) ‘‘Conservation land’’ means land and water, or interests therein, that are in their undeveloped, natural states or that have been developed only to the extent consistent with, or are restored to be consistent with, at least one of the following environmental values or conservation beneﬁts: (A) Water quality protection for wetlands, rivers, streams, or lakes; (B) Protection of wildlife habitats; (C) Protection of cultural sites, heritage corridors, and archeological and historic resources; (D) Protection of land around Georgia’s military installations to ensure that missions are compatible with surrounding communities and that encroachment on military installations does not impair future missions; (E) Support of economic development through conservation projects; or 761 12-6A-4 CONSERVATION & NATURAL RES. 12-6A-4 (F) Provision for recreation in the form of boating, hiking, camping, ﬁshing, hunting, running, jogging, biking, walking, or similar outdoor activities. (2) ‘‘Costs of acquisition’’ means all direct costs of activities which are required by applicable state laws and local ordinances or policies in order to convey a conservation easement, or to obtain fee simple or other lesser interests in real property, to a holder who will ensure the permanent protection of the property as conservation land; provided, however, that such costs shall not include any costs for services provided in violation of Chapter 40 of Title 43. (3) ‘‘Nongovernmental entity’’ means a nonproﬁt organization primarily concerned with the protection and conservation of land and natural resources, as evidenced by its organizational documents. (4) ‘‘Outdoor recreation equipment establishments’’ means places of business classiﬁed under the 2007 North American Industry Classiﬁcation Code 451110, sporting goods stores. (5) ‘‘Permanently protected conservation areas’’ means those resources: (A) Owned by the federal government and dedicated for recreation or conservation or as a natural resource; (B) Owned by the State of Georgia and dedicated for recreation or conservation or as a natural resource; (C) Owned by a state or local unit of government or authority and subject to: (i) A conservation easement ensuring that the property will be maintained in a manner consistent with conservation land; (ii) Contractual arrangements ensuring that, if the protected status is discontinued on a parcel, such property will be replaced by other conservation land which at the time of such replacement is of equal or greater monetary and resource protection value; or (iii) A permanent restrictive covenant as provided in subsection (c) of Code Section 44-5-60; or (D) Owned by any person or entity and subject to a conservation easement ensuring that the property will be maintained in a manner consistent with conservation land. (6) ‘‘Project proposal’’ means any application seeking moneys from the Georgia Outdoor Stewardship Trust Fund. 762 History. — Code 1981, § 12-6A-4, enacted by Ga. L. 2018, p. 541, § 1/HB 332; Ga. L. 2020, p. 493, § 12/SB 429. The 2020 amendment, effective July 12-6A-5 29, 2020, part of an Act to revise, modernize, and correct the Code, substituted ‘‘habitats’’ for ‘‘habitat’’ at the end of subparagraph (1)(B). 12-6A-5. (Effective until July 1, 2022.) Establishment of the Georgia Outdoor Stewardship Trust Fund. (a) There is established the Georgia Outdoor Stewardship Trust Fund as a separate fund in the state treasury. Except as provided in subsections (c) and (d) of this Code section, the state treasurer shall credit to the trust fund 40 percent of all moneys received by the state from the sales and use tax collected by establishments classiﬁed under the 2007 North American Industry Classiﬁcation Code 451110, sporting goods stores, in the immediately preceding year. (b) Such funds shall not lapse to the general fund. Such funds shall be used to support the protection and conservation of land and shall be used to supplement, not supplant, department resources. (c)(1) In the event that, in any current year, the immediately preceding year’s total moneys received from the levy of a sales and use tax fall at least 1 percent below the total moneys received from the levy of the tax in the year prior to the immediately preceding year, then the amount that the state treasurer shall credit to the trust fund during the current year shall be reduced by 20 percent of the trust fund credit, which amount shall instead be paid into the state general fund. (2) In the event that, in a year following the year of an initial trust fund credit reduction pursuant to paragraph (1) of this subsection, the immediately preceding year’s total moneys received from the levy of a sales and use tax fall at least 1 percent below the total moneys received from the levy of the tax in the year prior to the immediately preceding year, then the amount that the state treasurer shall credit to the trust fund during the current year shall be reduced by 50 percent of the trust fund credit, which amount shall instead be paid into the state general fund. (d) In any current year following a year for which the amount paid to the trust fund is reduced in accordance with subsection (c) of this Code section, the same percentage shall be paid into the state general fund as in the immediately preceding year unless the total moneys received from the levy of the sales and use tax in the immediately preceding year equal or exceed the total moneys received from the levy of the sales and use tax in the most recent year in which no reduction in the amount paid to the trust fund occurred pursuant to subsection (c) or (d) of this Code section. 763 12-6A-5 CONSERVATION & NATURAL RES. History. — Code 1981, § 12-6A-5, enacted by Ga. L. 2018, p. 541, § 1/HB 332. Delayed effective date. — Code Section 12-6A-5 is set out twice in this Code. 12-6A-5 This version is effective until July 1, 2022. For version effective July 1, 2022, see the following version. 12-6A-5. (Effective July 1, 2022.) Establishment of the Georgia Outdoor Stewardship Trust Fund. (a) There is established the Georgia Outdoor Stewardship Trust Fund as a separate fund in the state treasury. Except as provided in subsections (c) and (d) of this Code section, the General Assembly shall appropriate to the trust fund 40 percent of all moneys received by the state from the sales and use tax collected by establishments classiﬁed under the 2007 North American Industry Classiﬁcation Code 451110, sporting goods stores, in the most recently completed ﬁscal year. (b) Such funds shall not lapse to the general fund. Such funds shall be used to support the protection and conservation of land and shall be used to supplement, not supplant, department resources. (c)(1) In the event that, in any current ﬁscal year, the most recently completed ﬁscal year’s total moneys received from the levy of a sales and use tax fall at least 1 percent below the total moneys received from the levy of the tax in the year prior to the most recently completed ﬁscal year, then the amount that the General Assembly shall appropriate to the trust fund for the following ﬁscal year shall be reduced by 20 percent. (2) In the event that, in a ﬁscal year following the ﬁscal year of an initial trust fund appropriation reduction pursuant to paragraph (1) of this subsection, the most recently completed ﬁscal year’s total moneys received from the levy of a sales and use tax fall at least 1 percent below the total moneys received from the levy of the tax in the year prior to the most recently completed ﬁscal year, then the amount that the General Assembly shall appropriate to the trust fund for the following ﬁscal year shall be reduced by 50 percent. (d) In any current ﬁscal year following a year for which the amount appropriated to the trust fund is reduced in accordance with subsection (c) of this Code section, the same percentage reduction shall continue unless the total moneys received from the levy of the sales and use tax in the most recently completed ﬁscal year equal or exceed the total moneys received from the levy of the sales and use tax in the most recent ﬁscal year in which no reduction in the amount appropriated to the trust fund occurred pursuant to subsection (c) or (d) of this Code section. 764 History. — Code 1981, § 12-6A-5, enacted by Ga. L. 2018, p. 541, § 1/HB 332; Ga. L. 2021, p. 761, § 1/HB 511. Delayed effective date. — Code Section 12-6A-5 is set out twice in this Code. This version is effective July 1, 2022. For version effective until July 1, 2022, see the preceding version. The 2021 amendment, effective July 1, 2022, substituted ‘‘most recently completed ﬁscal’’ for ‘‘immediately preceding’’ throughout this Code section; substituted ‘‘General Assembly shall appropriate’’ for ‘‘state treasurer shall credit’’ near the middle of the second sentence of subsection (a); substituted the present provisions of paragraph (c)(1) for the former provisions, which read: ‘‘In the event that, in any current year, the immediately preceding year’s total moneys received from the levy of a sales and use tax fall at least 1 percent below the total moneys received from the levy of the tax in the year prior to the immediately preceding year, then the amount that the state treasurer shall credit to the trust fund during the current year shall be reduced by 20 percent of the trust fund credit, which amount shall instead be paid into the state general fund.’’; substituted the present provisions of paragraph (c)(2) for the former provisions, which read: ‘‘In the event that, in a year following the year of an initial trust fund 12-6A-6 credit reduction pursuant to paragraph (1) of this subsection, the immediately preceding year’s total moneys received from the levy of a sales and use tax fall at least 1 percent below the total moneys received from the levy of the tax in the year prior to the immediately preceding year, then the amount that the state treasurer shall credit to the trust fund during the current year shall be reduced by 50 percent of the trust fund credit, which amount shall instead be paid into the state general fund.’’; and, in subsection (d), inserted ‘‘ﬁscal’’ near the beginning and near the end, substituted ‘‘appropriated’’ for ‘‘paid’’ twice, and substituted ‘‘reduction shall continue’’ for ‘‘shall be paid into the state general fund as in the immediately preceding year’’ in the middle. Editor’s notes. — Ga. L. 2021, p. 761, § 23/HB511, not codiﬁed by the General Assembly, provides: ‘‘In accordance with the requirements of Article III, Section IX, Paragraph VI(r) of the Constitution of Georgia, this Act shall not become law unless it receives the requisite two thirds’ majority vote in both the Senate and the House of Representatives and the amount of the funds dedicated by this Act do not equal or exceed 1 percent of the previous ﬁscal year’s state revenues subject to appropriations.’’ 12-6A-6. Grants; conditions of eligibility; loans; funds for administration.