LGS GCP Course IVB Valuation of Rural Land Revised February 2011

7/29/2019 LGS GCP Course IVB Valuation of Rural Land Revised February 2011

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Georgia Department of Revenue

The Valuation of Rural Land

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The Appraisal Process and Concepts of Value

Introduction to the Concept of Market Value

Market value is the common denominator in the world of assessment. Governmental jurisdictions have statutes using other language but the concept of willing buyer and willingseller trading real estate is fundamental. In order to arrive at an accurate estimate of marketvalue there are three approaches traditionally used by the practitioner: Cost, Market Data andIncome.

The Cost Approach to value lends itself to the appraisal of real estate on a mass basis. Thisapproach involves the systematic, bulk assemblage of market and cost data and the conversion of such information into usable standardized form that can be applied easily and readily to a large

number of real properties. This approach provides for the systematic modification of thestandardized data to fit the peculiar physical characteristics of each property. Since the people inthe real estate market, buyers and sellers, frequently base their decisions largely on cost, thisapproach has validity for many types of real properties.

The Market Data Approach to value, or comparable sales approach, utilizes sales of similarproperties to learn what buyers and sellers are doing and what they are exchanging property forin terms of money. In its application to a particular property, this approach requires thereconciliation of differences among the various properties that have sold and the properties beingappraised. Applied on a mass basis it provides reasonable, objective estimates of market valueand is adaptable for the mass appraisal assignment.

The Income Approach to value, readily adaptable to the assessment function, is most useful inthose jurisdictions having a number of income producing properties, such as apartment buildings,stores, or offices. It is beneficial to appraise such properties by capitalizing income. The marketfor such properties is based almost exclusively on the income produced in which case capitalizedincome is normally the best value indicator. The assessor must be on most familiar terms withthe Income Approach to Value in order to understand all facets that contribute to the decisionmaking process when income producing property is bought and sold.

The acceptance of the assessor’s efforts rests with the taxpaying public, administrative reviewbodies and the courts. Judgments on the quality of his work will be made on these levels. The

highest courts of the land have recognized the accomplishments of assessors and review theirwork products in relation to reason, logic, and sound real estate appraisal practice.

Regardless of the use of national standards or manuals on the general subject of real estateappraisal, chief emphasis must be placed on local experience. Whatever criteria used, it must beverified in the local real estate market. Building costs, land values, rents, expenses, mortgagerate and capitalization rates vary, sometimes widely, from community to community.





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The Market Data Approach in general deals with comparing a parcel as a whole while the CostApproach uses the components of value. These two approaches are the most normally acceptedmeans of valuing property. Use of the Income Approach is limited in land and timber appraisals

for ad valorem tax purposes due to the uncertainty of income and profits and managerial skillsand management practices involved in land ownership. For example, one individual owner’stimber management program may be custodial. That is, he may allow nature to take its coursethereby realizing a return of $10.00 per year on his purchase while another owner may managehis timber intensively, thereby realizing a $20.00 per acre year return ($15 net return) on asimilar purchase.

Current market value by the Income Approach would be different for each owner or purchaser.Consider the following:

Jim has 500 acres and spends nothing for management of his forest. Over a period of 20

years he expects to receive an average of $10.00 per acre per year return. He expects tosell the bare land for $350.00 per acre at the end of 20 years and for the $10.00 / acre / year / annual return and future sale he expects to receive a 9% return on his investment.Market value by the income approach for Jim is:

$350.00 capitalized at 9% for 20 years = $ 62.45 / acre

$10 / acre / year for 20 years @9% = $ 91.29

$153.74 or $154 per acre

George has 500 acres. He also expects to sell the bare land at the end of 20 years for$350 per acre, but he intends to net an income of $15 / acre / year ($20 / acre / year less$5 for management cost) over the 20 year period. He, too, expects a 9% return on theinvestment. How much can he pay and still realize a 9% return? Said another way, whatis George’s market value by the income approach?

Market value by the income approach for George is:

$350 capitalized at 9% for 20 years = $ 62.45

$ 15 / acre / year for 20 years @ 9% = $136.93

$199.38 or $200 / acre

As you can readily see, the income approach is a necessary approach for the potential investor.But for a taxing authority a more uniform common denominator must be used, hence the marketdata or cost approach.





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§48-5-1. Legislative Intent

The intent and purpose of the tax laws of this state are to have all property and subjects of taxation returned at the value that would be realized from the cash sale, but not the forced sale, of the property and subjects as such property and subjects are usually sold.

§48-5-2. Definitions

As used in this chapter, the term:

“Arm’s length, bona fide sale” means a transaction which has occurred in good faith withoutfraud or deceit carried out by unrelated or unaffiliated parties, as by a willing buyer or willing

seller, each acting in his or her own self-interest, including but not limited to a distress sale, shortsale, bank sale, or sale at public auction.

“Fair market value of property” means the amount a knowledgeable buyer would pay for theproperty and a willing seller would accept for the property at an arm’s length, bona fide sale.The income approach, if data is available, shall be considered in determining the fair marketvalue of income-producing property. Notwithstanding any other provision of this chapter to thecontrary, the transaction amount of the most recent arm’s length, bona fide sales in any year shallbe the maximum allowable fair market value for the next taxable year. With respect to thevaluation of equipment,machinery, and fixtures when no ready market exists for the sale of theequipment, machinery, and fixtures, fair market value may be determined by resorting to any

reasonable, relevant, and useful information available including, but not limited to, the originalcost of the property, any depreciation or obsolescence, and any increase in value by reason of inflation. Each tax assessor shall have access to any public records of the taxpayer for thepurpose of discovering such information.

In determining the fair market value of a going business where its continued operationis reasonable anticipated, the tax assessor may value the equipment, machinery, andfixtures which are the property of the business as a whole where appropriated to reflectthe accurate fair market value.

The tax assessor shall apply the following criteria in determining the fair market value

of real property:

(i) Existing zoning of property;(ii) Existing use of property, including any restrictions or limitations on the use of

the property resulting from state or federal law or rules or regulations adoptedpursuant to the authority of state or federal law;





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(iii) Existing covenants or restrictions in deed dedicating the property to aparticular use;

(iv) Bank sales, other financial institution owned sales, or distressed sales, or any

combination thereof, of comparable real property;(v) Decreased value of the property based on limitations and restrictions resulting

from the property being in a conservation easement; and(vi) Any other existing factors provided by law or by rule and regulation of the

commissioner deemed pertinent in arriving at fair market value.





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Rules and Regulations

Chapter 560-11-10 Appraisal Procedures Manual 560-11-10-.01 – 560-11-10-.10560-11-10-.01 Purpose and Scope

(1) Purpose

This appraisal procedures manual has been developed in accordance with Code section 48-5-269.1 which directs the Revenue Commissioner to adopt by rule, subject to Chapter 13 of Title50, the "Georgia Administrative Procedure Act," and maintain an appropriate procedural manualfor use by the county property appraisal staff in appraising tangible real and personal propertyfor ad valorem tax purposes.

(2) Specific procedures

In order to facilitate the mass appraisal process, specific procedures are provided within thisChapter that is designed to arrive at a basic appraisal value of real and personal property. Thesespecific procedures are designed to provide fair market value under normal circumstances. Whenunusual circumstances are affecting value, they should be considered. In all instances, theappraisal staff will apply Georgia law and generally accepted appraisal practices to the basicappraisal values required by this manual and make any further valuation adjustments necessaryto arrive at the fair market values.

(3) Board of tax assessors

The county board of tax assessors shall require the appraisal staff to observe the procedures inthis manual when performing their appraisals. The county board of tax assessors may not adoptlocal procedures that are in conflict with Georgia law or the procedures required by this manual.The county board of tax assessors must consider the appraisal staff information in theperformance of their duties. In each instance, however, the assessment placed on each parcel of property shall be the assessment established by the county board of tax assessors as provided inCode section 48-5-306.

(4) Other appraisal procedures

The appraisal staff may use those generally accepted appraisal practices set forth in the UniformStandards of Professional Appraisal Practice, published by the Appraisal Foundation, and thestandards published by the International Association of Assessing Officers, as they may beamended from time to time, to the extent such practices do not conflict with this manual andGeorgia law.





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560-11-10-.02 Definitions

(1) Definitions. When used in this Chapter, the definitions found in this Rule shall apply.

(a) Absorption rate

"Absorption rate" means the rate at which the real estate market can absorb real property of a given type.

(b) Appraiser

"Appraiser" means a member of the county appraisal staff, who serves the board of taxassessors and whose position was created pursuant to Part 1 of Article 5 of Chapter 5 of

Title 48 of the Official Code of Georgia Annotated. This term does not limit its meaning toa single appraiser and may mean one or more members of the county appraisal staff.

(c) Basic cost approach

"Basic cost approach" means a cost approach procedure, used in the mass appraisal of personal property, which uses standard estimates of the most common factors affecting thevalue of such property. The basic cost approach is intended to provide a uniform estimateof personal property value.

(d) Depreciation

"Depreciation" means the loss of value due to any cause. It is the difference between themarket value of a structural improvement or piece of equipment and its reproduction orreplacement cost as of the date of valuation. Depreciation is divided into three categories,physical deterioration, functional obsolescence, and economic obsolescence. Depreciationmay be further characterized as curable or incurable depending upon the difficulty orpracticality of restoring the lost value through repair or maintenance.

(e) Economic life

"Economic life" means the period during which property may reasonably be expected toperform the function for which it was designed or intended.





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(f) Economic obsolescence

"Economic obsolescence" means a form of depreciation that measures a loss of value fromnegative influence external to the real or personal property. It results when the desirabilityor useful life of real or personal property is impaired due to forces such as changes inoptimum use, legislative enactment that restricts or impairs productivity, and changes insupply and demand relationships. Economic obsolescence is normally incurable.

(g) Effective age

"Effective age" means the age of an improvement to property as compared with otherproperty performing like functions. It is the actual age less the age that has been taken off by face-lifting, structural reconstruction, removal of functional inadequacies,

modernization of equipment, and similar repairs and overhauls. It is an age that reflects atrue remaining life for the property, taking into account the typical life expectancy of buildings or equipment of its class and usage.

(h) Fair market value

"Fair market value" means fair market value as defined in Code section 48-5-2 (3).

(i) Final assessment

"Final assessment" means the final assessed value that is determined for the property forthe applicable tax year after the following events have occurred: the time period for filingappeals has expired and any appeals that have been filed have been resolved; the authoritiesauthorized to levy taxes on property in the county have approved the final tax levy; theRevenue Commissioner has authorized that the digest may be used as the basis forcollecting taxes; the tax commissioner has mailed the final tax bills based on the authorizeddigest; and in the case of personal property, the appraisal staff has completed its audit of the personal property pursuant to Rule 560-11-10-.08(4)(d) within the seven year statute of limitations.

(j) Functional obsolescence

"Functional obsolescence" means a form of depreciation that measures a loss of value froma design deficiency or appearance in the market of a more innovative design. Somefunctional obsolescence may be curable and some functional obsolescence may beincurable.





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(k) Inventory

"Inventory" means goods held for sale or lease or furnished under contracts for service;also, raw materials, work in process or materials used or consumed in a business.

(l) Large acreage tract

"Large acreage tract" means a rural land tract that is greater in acreage than the smallacreage break point.

(m) Mass appraisal

"Mass appraisal" means the process of valuing a universe of properties as of a given dateusing standard methodology, employing common data and allowing for statistical testing.

(n) Original cost

"Original cost" means, in the case of machinery, equipment, furniture, personal fixtures,and trade fixtures in the hands of the final user, all the direct costs associated withacquiring, transporting and installing such property at the site where it is to be used. Thisincludes the cost of the property to the property owner, the cost of transporting the property

to its present site, the cost of any on-site assembly or customized modification of theproperty, the cost of installing the property, the cost of installing personal fixtures and tradefixtures necessary for the proper operation of the property, and any sales or use tax paid onthe property. Original cost is equivalent to original cost new if the property owner was thefirst to put the personal property into service.

(o) Original cost new

"Original cost new" means, in the case of machinery, equipment, furniture, personalfixtures, and trade fixtures in the hands of the final user, all the direct costs associated with

acquiring, transporting and installing such property at the site where it is to be used. Thisincludes the historical cost of the property at the time it was first put into service new, thecost of transporting the property to its present site, the cost of any on-site assembly orcustomized modification of the property, the cost of installing the property, the cost of installing personal fixtures and trade fixtures necessary for the proper operation of theproperty, and any sales or use tax paid on the property. Original cost new is equivalent tooriginal cost if the property owner was the first to put the personal property into service.





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(p) Paired sales analysis

"Paired sales analysis,” means the comparing of the sale prices of similar properties, some

with and some without a particular characteristic, in order to determine what portion of thedifference in sales price might be attributable to such characteristic.

(q) Personal fixtures

"Personal fixtures" means personal property that has been set-up or installed on land or in abuilding or in a group of buildings and is not permanently attached to such land orbuildings. A consideration for whether personal property is a personal fixture is whether itsremoval would cause significant damage to such property or to the real property on whichit has been set-up or installed. The term personal fixtures shall not include trade fixtures.Personal fixtures are classified as personal property. Examples of personal fixtures are

desks, shelving, display cases and gondolas.

(r) Personal property

"Personal property" means tangible personal property that may be seen, weighed,measured, felt, or touched or which is in any other manner perceptible to the senses.Personal property shall include trade fixtures. For the purposes of this Rule, personalproperty shall not include the capital stock of all corporations; money, notes, bonds,accounts, or other credits, secured or unsecured; patent rights, copyrights, franchises, andany other classes and kinds of property defined by law as intangible personal property.

(s) Physical deterioration

"Physical deterioration" means a form of depreciation that measures the loss of utility of real or personal property over time from wear and tear, age, and exposure to the elements.Some physical deterioration may be curable and some physical deterioration may beincurable.

(t) Ready market

"Ready market,” means a market, possibly global, where exchanges of machinery,equipment, personal fixtures and trade fixtures occur with such regularity and under suchconditions as to provide a reliable measure of fair market value. Five conditions that mayindicate a ready market are: the items of personal property being sold within the market arereasonable substitutes for each other; there are an adequate number of buyers and sellers of the personal property in the market, no one of whom can measurably affect price; there isan absence of artificial restraints and unusual incentives in the market; the item of personal





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property is reasonably free to be moved where it will receive the greatest return and buyersare reasonably free to buy where the price is lowest; and buyers and sellers areknowledgeable and informed about market conditions.

(u) Real estate

"Real estate" means the physical parcel of land, improvements to the land, improvementsattached to the land, real fixtures and appurtenances such as easements.

(v) Real fixtures

"Real fixtures" means personal property that has been installed or attached to land or a

building or group of buildings and is intended to remain permanently in its place. Aconsideration for whether personal property is a real fixture is whether its removal wouldcause significant damage to such property or to the real property to which it is attached.The term real fixtures shall not include trade fixtures. Real fixtures are classified as realproperty. Examples of real fixtures are plumbing, heating and cooling, and lightingfixtures.

(w) Real property

"Real property" means the bundle of rights, interests, and benefits connected with theownership of real estate. Real property does not include the intangible benefits associated

with the ownership of real estate, such as the goodwill of a going business concern.

(x) Replacement cost

"Replacement cost" for real property means the cost required to construct a similarstructure with like utility as the subject property using modern design, materials, andworkmanship. Replacement cost for personal property means the current cost of a similarnew item having the nearest equivalent utility as the subject property.

(y) Reproduction cost

"Reproduction cost" for real property means the cost required to construct an identical orexact replica structure of the subject property. Reproduction cost for personal propertymeans the current cost of duplicating an identical new item.

(z) Residual value





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"Residual value" means the value of personal property that is at the end of its normallyexpected economic life but still in use.

(aa) Rural land

"Rural land" means any land that that normally lies outside corporate limits, plannedsubdivisions, commercial sites, and industrial sites.

(bb) Salvage value

"Salvage value" means the value of personal property that is at the end of its normally

expected economic life and has been taken out of use.

(cc) Small acreage break point

"Small acreage break point" means the point, expressed as a number of acres, at which theslope of a trend line, drawn through the plotted qualified sales of rural land on a graph,reflects a distinct and pronounced change. Such graph uses the dollars per acre on thevertical axis and numbers of acres on the horizontal axis. The small acreage break pointshould show the point below which the market factors of accessibility and desirability of the land primarily influence value, and above which the productivity of the soil andsuitability for timber growth primarily influence value.

(dd) Small acreage tract

"Small acreage tract" means a rural land tract that is equal to or smaller in acres than thesmall acreage break point.

(ee) Tax situs

"Tax situs" means the location of personal property for ad valorem tax purposes.

(ff) Trade fixtures

"Trade fixtures" means fixtures that are owned and temporarily installed or attached to arented space or building by a tenant and used in conducting a business. For personalproperty to be classified as trade fixtures the lease or rental agreement has to show intentfor the fixtures to be removed by the owner at the termination of the lease. Fixtures that





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revert to the landlord when the lease is terminated are not trade fixtures. Property shall notbe classified as a trade fixture when the cost of removal, or damage that removal wouldcause to the realty, or to the fixture itself, clearly indicates that a tenant is unlikely to

remove such fixture at the termination of the lease. Trade fixtures shall be classified aspersonal property.

(gg) Transitional real property

"Transitional real property" means any real property that is undergoing a change in use,such as residential, agricultural, commercial, or industrial, and has not been firmlyestablished in its new use. Change in use may be evidenced by recent zoning changes,purchase by a known developer, affidavits of intent, or close proximity to property exposedto these market factors.

(hh) Trend

"Trend" means an observable tendency of behavior such as stable economic direction overextended periods despite temporary fluctuations.

560-11-10-.09 Real Property Appraisal

(1) Real property - Introduction

The appraisal staff shall follow the provisions of this Rule when performing their appraisals of real property. Irrespective of the valuation approach used, the result of any appraisal of realproperty by the appraisal staff shall conform to the definition of fair market value.

(a) General valuation procedures.

The appraisal staff shall consider the sales comparison, cost, and income approaches in theappraisal of real property. The degree of dependence on any one approach will change withthe availability of reliable data and type of property being appraised. The appraisal staff may express the final fair market value estimate to the board of tax assessors in numbers

that are rounded to the nearest hundred dollars.

(b) Real property identification.

The appraisal staff shall identify real property, determine its taxability, and classify it foraddition to the county ad valorem tax digest in accordance with this subparagraph.





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1. Distinguishing real property.

The appraiser shall be required to correctly identify real property and distinguish itfrom personal property where the proper valuation procedures, as set forth in thisRule, may be followed.

(i) Real property examples.

As used in this Rule, real property shall be that property defined in Rule560-11-10-.02(1)(w). This Rule shall provide illustrations to assist theappraiser in the proper interpretation of the definition. However, theseillustrations should not be construed in a manner that conflicts with the

definition. Examples of real property are tangible items such as land, allimprovements attached to land, real fixtures, and leasehold interests in realproperty.

(ii) Identification of real fixtures.

When property the appraiser believes to be a real fixture has not beenreturned by the landlord, the appraiser shall require the landlord to producetheir lease agreement and shall carefully review the agreement beforemaking their recommendation to the board of tax assessors regarding the

classification and taxability of the property in question. The appraiser shallinform the landlord that they may redact, at their option, any informationrelating to the payments that are required by the lease agreement.

2. Assessment date.

Code section 48-5-10 provides that each return by a property owner shall be forproperty held and subject to taxation on January 1 of the tax year. The appraisalstaff shall base their decisions regarding the taxability, uniform assessment, andvaluation of real property on the circumstances of such property on January 1 of the

tax year for which the assessment is being prepared. When real property istransferred to a new owner or converted to a new use, the circumstances of suchproperty on January 1 shall nevertheless be considered as controlling.

3. Classification.





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The appraisal staff shall classify real property as provided in Rule 560-11-2-.21 forinclusion in the county tax digest. Real property may be further stratified and

categorized as appropriate for aggregating comparable properties for an appraisal.

(2) Return of real property.

In accordance with Code section 48-5-299 (a), the appraisal staff, on behalf of the board of taxassessors, shall investigate diligently and inquire into the property owned in the county, for thepurpose of ascertaining what real and tangible personal property is subject to taxation in thecounty and to require the proper return of the property for taxation. The appraisal staff shallmake such investigation as may be necessary to determine the value of any property upon whichfor any reason all taxes due the state or the county have not been paid in full as required by law.

In all cases where taxes are assessed against the owner of property, the appraisal staff shallprepare a proposed assessment on the property according to the best information obtainable.

(a) Information sources.

The appraisal staff should develop and maintain information sources for the discovery of unreturned real property.

(b) Returns.

The county appraisal staff shall review the returns in accordance with policies andprocedures set by the county board of tax assessors consistent with Georgia law and thisRule. Each year, after the deadline for filing returns, the appraisal staff shall secure thereturns from the official responsible for receiving returns on or before the tenth dayfollowing such deadline.

1. New returns.

Department of Revenue form PT-50R is authorized for use by property ownerswhen returning real property. No other form shall be provided for this purpose to

property owners by the county official responsible for receiving returns unlesspreviously approved in writing by the Revenue Commissioner.

2. Automatic returns.

In accordance with Code section 48-5-20, the appraisal staff shall deem any





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property owner that does not file a return by the deadline as returning for taxationthe same property as was returned or deemed to have been returned in the precedingtax year at the same valuation as the property was finally determined to be subject

to taxation in the preceding year.

3. Real estate transfer declaration forms.

The Department of Revenue has established Form PT-61 for owners to declare thereal estate transfer tax due when property is transferred from one owner to another.The appraisal staff shall review all PT-61 forms filed with the clerk of superiorcourt to discover new owners of property and to ascertain if their property has beenreturned for taxation. When a property owner acquires real property by transfer inthe preceding tax year and does not file a return on such property for the current tax

year, the appraisal staff shall follow the procedures of this subparagraph todetermine if the newly acquired property has been properly returned for taxation.

(i) When real estate transfer tax declaration form properly completed.

For the purposes of subparagraph (2)(b)(3) of this Rule, the PT-61 formshall be deemed properly completed when all applicable informationrequired by the instructions on the form has been entered on the form, it hasbeen signed by the new owner and filed in quadruplicate with the clerk of superior court. A PT-61 form shall not be deemed properly completed whenthe appraisal staff determines any of the required information on the form isomitted, false, or misleading.

(ii) When transferred property deemed returned.

When a property owner acquires by transfer real property that has not beensubdivided from the preceding tax year, and such owner properly completesa real estate transfer tax PT-61 form and pays any real estate transfer tax thatmay be due as provided in Article 1 of Chapter 6 of Title 48 of the Code, theappraisal staff shall deem the owner as having returned the propertyacquired by transfer at the same value finally determined to be applicable to

such property for the preceding year.

(iii) When transferred property deemed unreturned.

The appraisal staff shall not deem as returned any property:





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(I) That is an improvement made since January 1 of the precedingtax year to property that has been transferred;

(II) That has been transferred and for which the real estate transfertax PT-61 form has not been properly completed;

(III) That has been transferred and for which the real estate transfertax PT-61 form has not been filed with the clerk of superior court onor before the deadline for returning property in the year followingthe year the property is transferred; and

(IV) That has been transferred and for which the real estate transfertax has not been paid.

(c) Reassessments.

The appraisal staff may not recommend to the board of tax assessors a reassessment of thesame real property for which a final assessment has already been made by the board. For thepurposes of this subsection, the appraisal staff shall presume that a final assessment on realproperty includes both the land and any improvements to the land.

1. Recently appealed real property.

The appraisal staff shall observe the provisions of Code section 48-5-299 (c) andthis subparagraph before recommending a change to the assessment of real property

that was the subject of an appeal on either the immediately preceding tax digest orthe next immediately preceding tax digest. Such property shall be designated in theappraisal staff's records as recently appealed property for the two tax yearsfollowing the year of the appeal. This subparagraph shall not apply when suchproperty has been returned by the taxpayer at a value different from the appeal-established value.

(i) Changing assessment of recently appealed real property.

In the two tax years following an appeal, the appraisal staff may not

recommend a change of assessment for the sole purpose of changing thevaluation established or decision rendered in an appeal to the board of equalization or superior court. Rather a new appraisal must be accompaniedby an on-site inspection to determine the occurrence of any changes to theproperty, errors in the appraisal staff's records or changes in the marketforces affecting the value of the property since the appeal was heard thatestablished the value of the property. The appraisal staff may recommend,consistent with the provisions of this subparagraph, to the board of tax





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assessors a change of assessment on the property that was the subject of theappeal when an appraisal based on current market conditions indicates thevalue has changed substantially from the value established by the recent

appeal. Such appraisal shall be accompanied by a written statement attestingto the fact that an appraiser has conducted the

required on-site inspection of the subject property and setting forth thereasons why the appraiser believes that a change of assessment is authorizedunder Code section 48-5-299 (c) and this subparagraph. The writtenstatement shall attest to at least one of the following: construction orrenovation of the subject property has occurred since January 1 of the appealyear; an error has been discovered in the property records regarding thedescription or characteristics of the subject property; or extrinsic physicalfactors relative to the subject property have changed since January 1 of theappeal year that have substantially affected the appeal-established value of such real property. Such extrinsic physical factors may include, but are notlimited to, construction of highways or other public improvements in closeproximity to the subject property; development, subdivision or improvementof adjacent property, or natural or man-made changes to surroundingproperties by disaster or otherwise.

(d) Collecting and maintaining property information.

The appraisal staff shall keep a record of information relevant to the ownership and

valuation of all real property in the county and shall follow the procedures in thissubparagraph when collecting and maintaining such real property data.

1. Description of property information.

The type of information the appraisal staff shall maintain includes, but is not limitedto, property ownership, location, size, use, physical characteristics, sales prices,construction costs, rents, and operating expenses to the extent such information isavailable. The appraisal staff shall, consistent with this subparagraph, recommendto the board of tax assessors a uniform policy regarding the information to be

included in their records.

(i) Geographic information.

Cadastral maps or computerized geographic information systems are to bemaintained by the appraisal staff for all real property located in the county.





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In the event the county governing authority has established a separatemapping office and the maps maintained by such office conform to therequirements of this subparagraph, the appraisal staff may provide relevant

information to such mapping office and still be in compliance with thissubparagraph. Minimum mapping specifications shall include the following:all streets and roads plotted and identified; property lines delineated for eachreal property parcel; unique parcel identifier for each parcel; and physicaldimensions or acreage estimate for each parcel. The appraisal staff shall usethe parcel identifiers to link the real property records to the maps. Theappraisal staff shall notify the Revenue Commissioner of all proposedchanges to existing parcel-numbering systems before implementing suchchanges.

(ii) Sales information.

The appraisal staff shall maintain a record of all sales of real property thatare available and occur within the county. The appraisal staff should alsofamiliarize themselves with overall market trends within their immediategeographical area of the state. They should collect and analyze sales datafrom other jurisdictions having market and usage conditions similar to theircounty for consideration when insufficient sales exist in the county toevaluate a property type, especially large acreage tracts. The Real EstateTransfer Tax document, Department of Revenue Form PT-61, shall be aprimary record source. However, the appraisal staff may also review deeds

of transfer and security deeds recorded in the Office of the Superior CourtClerk, and probated wills recorded in the Office of the Probate Judge tomaintain a record of relevant information relating to the sale or transfer of real property. Records required to be maintained shall include at a minimumthe following information: map and parcel identifier; sale date; sale price;buyer's name; seller's name; deed book and page number; vacant orimproved; number of acres or other measure of the land; representativenessof sale using the confirming criteria provided in Rule 560-11-2-.56 (1)(d);any income and expense information reasonably available from publicrecords; property classification as provided in Rule 560-11-2-.21, and; whenavailable, the appraised value for the tax year immediately following the

year in which the sale occurred.

(iii) Property characteristics.

The appraisal staff shall maintain a record of real property characteristics.This record shall include, but not be limited to, sufficient propertycharacteristics to classify and value the property. In addition, the following





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criteria may be considered when determining which characteristics shouldbe gathered and maintained: factors that influence the market in the locationbeing considered; requirements of the valuation approach being employed;

digest classification and stratification; requirements of other governmentaland private users; and marginal benefits and costs of collecting andmaintaining each property characteristic.

(iv) Land and location characteristics.

The appraisal staff shall maintain a record of the land and locationcharacteristics. The record should include, but not be limited to, zoning, use,legal or deed restrictions on use, covenants, parcel shape and size,neighborhood and other locational characteristics such as view, topography,

and corner influence, proximity to recreational bodies of water, nuisancesand similar external influences.

(v) Improvement characteristics.

The appraisal staff shall maintain a record of the characteristics of theimprovements to land. The record shall include, but not be limited to, thesize, actual use, design, construction quality, construction materials, age andobserved condition.

2. Collecting property information.

The appraisal staff shall, consistent with the policies of the board of tax assessorsand this subparagraph, physically inspect properties when necessary to gather theinformation required by Rule 560-11-10-.09(2)(d).

(i) Field inspections.

The appraisal staff shall develop and present to the board of tax assessors for approvalprocedures that provide for periodic field inspections to identify properties and ensure that

property characteristics information is complete and accurate. The procedures shall includeguidelines for the physical inspection of the property by either appraisers or speciallytrained data collectors. The format should be designed for standardization, consistency,objectivity, completeness, easy use in the field, and should facilitate later entry into acomputer assisted mass appraisal system, when one is used. When interior information isrequired, the procedures shall include guidelines on how and when to seek access to theproperty along with alternative procedures when such access is not permitted or feasible.





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3. Maintaining property characteristics information.

The appraisal staff shall systematically update the property characteristics information inresponse to changes brought about by new construction, new parcels, remodeling, demolition,and destruction. The appraisal staff shall physically measure and update their records to reflectall such changes to real properties in the county.

4. Records retention schedules.

The appraisal staff shall develop, in accordance with the provisions of Code section 50-18-99,records retention schedules for each series of documents maintained in their office and have suchschedules approved by the board of tax assessors before submitting the schedules to the StateRecords Committee for official approval pursuant to Code section 50-18-92.

(i) Building permits.

In counties that issue building permits, no appraisal shall be based solely on declarations of proposed construction cost made by the person obtaining such building permits.

(ii) Aerial photographs.

New aerial photographs should be compared to previous aerial photographs, if suchphotographs exist, to discover new or previously unrecorded construction.

(iii) Field review frequency.

All real property parcels should be physically reviewed at least once every three years toascertain that property information records are current.

(3) Land valuation.

The appraisal staff shall estimate land values by use of the sales comparison or income approach

to value as provided in this subparagraph giving preference to the sales comparison approachwhen adequate land sales are available. The appraisal staff shall identify and describe theproperty, collect site-specific information, make a study of trends and factors influencing valueand obtain a physical measurement of the site. Once the subject is analyzed, the appraisal staff shall classify the land for valuation. Once land values have been estimated, such appraisalsshould be regularly reviewed and updated.





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(a) Land analysis and stratification.

The appraisal staff shall appraise land separately from the improvements both to consider

the trends and factors affecting each and to arrive at a separate assessment for the digest. Inno event, however, may the separate appraisals of the land and improvements exceed thefair market value of the land and improvements when considered as a whole. For appraisalpurposes, land shall be separated into different categories based on its use and sales withinthe market.

1. Site analysis.

The appraisal staff shall utilize the trends and factors affecting the value of the subject property,such as its accessibility and desirability. The existing zoning, existing use, existing covenants

and use restrictions in the deed and in law shall be considered. The other factors the appraisermay consider include, but are not limited to, environmental, economic, governmental, and socialfactors. Site-specific information that may be considered includes, but is not limited to, location,frontage, width, depth, shape, size, topography, landscaping, slope, drainage, hydrology, off-siteimprovements, soil condition, oil productivity, and the quality of access.

2. Market research and verification.

The appraisal staff shall build and maintain an up-to-date file system of qualified sales asprovided in Rule 560-11-10-.09(2)(d)(1)(ii). Other preferred information to be considered is the

motivations of the buyer and seller, as obtained from actual interviews of the parties to the sales.Adjustments to the sales to be considered by the appraiser include, but are not limited to, time of sale; location; physical characteristics; partial interest not conveyed; trades or exchangesincluded; personal property included; leases assumed; incomplete or unbuilt communityproperty; atypical financing; existing covenants; deed restrictions; environmental, economic,governmental and social factors affecting the sale property and the subject parcel. These adjustedqualified sales may then be used to appraise the subject property.

(b) Acreage tract valuation.

The appraisal staff shall determine the small acreage break point to differentiate betweensmall acreage tracts and large acreage tracts and develop or acquire schedules for thevaluation of each. When this small acreage break point cannot easily be determined, theappraisal staff shall recommend to the board of tax assessors a reasonable break point of notless than five acres nor more than twenty-five acres. The base land schedules should beapplicable to all land types in a county. The documentation prepared by the appraisal staff should clearly demonstrate how the land schedule is applied and explain its limitations.





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1. Small acreage tract valuation schedule.

After the appraisal staff has performed the site analysis, as provided in Rule 560-11-10-.09(3)(a)(1), they shall analyze the market to identify groups of comparable properties that maybe combined in the valuation process, as provided in Rule 560-11-10-.09(4)(b)(3). The appraisalstaff shall then analyze the sales to establish a representative base price per acre, and adjustmentfactors for reflecting value added by the characteristics discovered in the site analysis. Usingsuch base value and the adjustment factors, the appraisal staff shall develop the small acreageschedule for all acreage levels through the small acreage break point.

2. Large acreage tract valuation schedule.

After the appraisal staff has performed the site analysis, as provided in Rule 560-11-10-

.09(3)(a)(1), they shall analyze the market to identify groups of comparable properties that maybe combined in the valuation process, as provided in Rule 560-11-10-.09(4)(b)(3). The appraisalstaff shall then analyze the sales to establish a representative benchmark price per acre, andadjustment values for reflecting incremental value associated with different productivity levels,sizes, and locations, as discovered in the site analysis. Using such benchmark values andadjustment values, the appraisal staff shall develop the large acreage schedule for all acreagelevels above the small acreage break point.

(i) Land productivity values.

The appraisal staff should analyze sales of large acreage tracts to extract the value of allimprovements, crop allotments, standing timber, and any other factors that influence thevalue above the base land value. The appraisal staff should then stratify the sales into twocategories of open land and woodland. The base land values should be further stratified intoup to nine productivity grades for each category of land, with grade one being the best,using the productivity classifications of the United States Department of Agriculture NaturalResources Conservation Service, where available. Where soil productivity information isnot available, the appraisal staff may consult with the local United States Department of Agriculture Natural Resources Conservation Service Supervisor. Alternately, the appraisalstaff may use any acceptable means by which to determine soil productivity gradesincluding, but not limited to, aerial and infrared photography, historical soil productivity

information, and present use. The appraisal staff should analyze sales within the strata anddetermine benchmark values for as many productivity grades as possible. The missing stratavalues are then determined by extrapolating between grades. In the absence of sufficientbenchmark values, a system of productivity factors may be developed from crop or timberproduction based on ratings provided by the United States Department of AgricultureNatural Resources Conservation Service.





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(ii) Pond values.

The appraisal staff should analyze sales of large acreage tracts containing ponds to extract

the value of ponds. The appraisal staff should develop up to three grades of ponds basedupon the quality of construction with regard to the dam, the amount of tree clearing withinthe pond body, and the nature of the waterline around the pond.

(iii) Location and size adjustments.

The appraisal staff should plot sales on an index map of the county where trends in salesprices based on size and location may be analyzed. From this analysis, the appraisal staff should develop adjustments for each homogeneous market area, which are based on a tract'slocation within the county. Within each identified homogeneous market area, sales should

also be analyzed to develop adjustment factors for ranges of tract sizes where the marketreflects a relationship between the value per acre and the number of acres in a tract. Suchfactors should be calculated to the fourth decimal place and should extend from the smallacreage break point to the tract acreage point where size no longer appears to have asignificant impact on the price paid per acre. The appraiser should select an acreage pointbetween these two points that represents a typical agricultural use tract size and assign it anindex factor value of 1.0000. Such adjustments should be supported by clearly identifiablechanges in selling prices per acre. Finally, large acreage tracts that have sold within the mostrecent 24 months, unless no such sale has occurred in which case the look back periodshould be 48 months, should be appraised using the schedule of adjustment factors and asales ratio study performed to test for uniformity and conformity of the schedule to Rule

560-11-2-.56, and if the schedule thus conforms, the adjustments shall then be applied to allother large acreage tracts that are within the scope of the schedule being tested.

(iv) Adjustments for absorption

When insufficient large tract sales are available to create a reliable schedule of factors, theappraisal staff may use comparable sales to develop values for the size tracts for whichcomparables exist, and then adjust these values for larger tracts by (1) estimating a rate of absorption for the smaller tracts for which data exists, (2) dividing the large tract intosmaller, marketable sections, (3) developing a sales schedule with estimated income by year

reflecting the absorption rate and the value characteristics of each of the smaller tracts, (4)discounting the income schedule to the present using an appropriate discount rate, and (5)summing the resulting values to arrive at an estimated value for the property.

(v) Standing Timber Value Extraction

When determining the market value of land underlying standing timber, where such





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standing timber is taxed in accordance with Code section 48-5-7.5, the appraiser shall notrely exclusively on the sales prices of such land that has recently had the timber harvested.Rather he or she shall also consider sales of land with standing timber after the value of such

standing timber has been determined in accordance with this subparagraph and deductedfrom the selling price.

(I) Determine timber value from buyer and seller.

For all types of timber, the value of the standing timber on recently sold land should bedetermined from reliable information from the buyer and seller clearly segregating the valueof the standing timber from the underlying land. In the absence of such information, theappraiser may use one of the following methods to determine the value of the standingtimber if in his or her judgment the results are reasonably consistent with other sales where

buyer and seller information is known:

I. Calculate value of merchantable timber.

For all types of merchantable timber, the value of the standing timber may bedetermined by multiplying estimated volumes by product class, such as softwoodand hardwood pulpwood, chip and saw logs, saw timber, poles, posts, and fuelwood, of timber on the property by prices for each product class as obtained fromthe table of weighted average prices paid for harvested timber applicable to theyear during which the sale occurred and prepared by the Commissioner pursuant

to paragraph (g) of Code section 48-5-7.5. For the purposes of this subparagraph,merchantable timber shall include stands that have been in production for morethan fifteen years. Estimated volumes by product class may be obtained by one of the following methods: reliable information from the buyer or seller or fromspecially trained data collectors who have estimated volumes from a visual on-siteinspection or from an aerial survey.

II. Calculate value of pre-merchantable planted pine timber.

For pre-merchantable planted pine timber, the value of the standing timber may

be determined by estimating the value of the timber at the age of merchantabilityand then prorating this value to the actual age of the pre-merchantable stand. Theappraiser may arrive at this estimate using the following steps:

A. For each applicable timber product class, multiply the estimated tons of timbervolume yield per acre for each product class at the age of merchantability timesthe locally prevailing timber price per ton of such product classes. Sum the





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individual results of the timber product class calculations into a single result.

(A) In the absence of reliable locally prevailing timber price per ton information,

the appraiser may use timber price per ton from the table of weighted averageprices paid for harvested timber prepared by the Commissioner pursuant toparagraph (g) of Code section 48-5-7.5.

(B) In the absence of specific yield information to the contrary, the appraiser mayestimate timber volume yields at an average yield of 52.2 tons per acre orpreferably by using the land productivity classifications established by Rule 560-11-10-.09(3)(b)(2)(i) and the following tables of estimated yields of fully stockedplanted timber stands at age fifteen, and then adjusting the yields according to theactual stocking density of the timber stand.





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Loblolly Pine – Lower Coastal Plain

Georgia TaxProductivity

Rating

Georgia TaxAdjusted SiteIndex Range

Site Index UsedFor GrowthProjections

Tons/Acre@ Age

15Pulpwood Chip-n-Saw

1 90 – 101 96 139 125 14

2 85 – 89 87 110 99 11

3 81 – 84 83 98 88 10

4 80 80 90 81 9

5 75 – 79 77 81 73 8

6 70 – 74 72 69 66 3

7 60 – 69 65 53 51 2

8 10 – 59 45 19 19 0

9 0 - 9 0 0 - -

Loblolly Pine – Upper Coastal Plain

Georgia TaxProductivityRating



Tons/Acre@ Age15

Pulpwood Chip-n-Saw

1 90 – 101 96 129 116 13

2 85 – 89 87 103 93 10

3 81 – 84 83 93 84 9

4 80 80 85 77 8

5 75 – 79 77 78 70 8

6 70 – 74 72 67 63 4

7 60 – 69 65 52 49 3

8 10 – 59 45 18 18 0

9 0 - 9 0 0 - -





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Loblolly Pine – Piedmont


Rating



Tons/Acre@ Age


1 90 – 101 96 123 111 12

2 85 – 89 87 98 88 10

3 81 – 84 83 88 79 9

4 80 80 81 73 8

5 75 – 79 77 74 66 8

6 70 – 74 72 62 59 3

7 60 – 69 65 48 46 2

8 10 – 59 45 17 17 0

9 0 - 9 0 0 - -

Slash Pine – Lower Coastal Plain


Rating



Tons/Acre@ Age


1 90 – 101 96 155 139 16

2 85 – 89 87 114 103 11

3 81 – 84 83 98 88 10

4 80 80 87 78 9

5 75 – 79 77 77 69 8

6 70 – 74 72 61 58 3

7 60 – 69 65 42 40 2

8 10 – 59 45 11 11 0

9 0 - 9 0 0 - -





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Slash Pine – Upper Coastal Plain


Rating



Tons/Acre@ Age


1 90 – 101 96 150 135 15

2 85 – 89 87 113 102 11

3 81 – 84 83 99 89 10

4 80 80 87 78 9

5 75 – 79 77 77 69 8

6 70 – 74 72 62 59 3

7 60 – 69 65 43 41 2

8 10 – 59 45 12 12 0

9 0 - 9 0 0 - -

(C) In the absence of reliable local information on typical timber product class volume yields atthe age of merchantability, the appraiser may assume that 90% of the timber will be pulpwoodand 10% will be chip-n-saw.

B. Multiply the result in subparagraph A. by the number of acres of pre-merchantabletimberland.

C. Deduct from the result in subparagraph B. the normal cost to establish a timber stand on cutover woodland, which shall be known as the base value. Normal cost may be determined fromplanters, local site preparation and planning contractors and other reliable sources.

D. Divide the result in subparagraph C. by the age of merchantability to determine the averageannual timber growth value. In the absence of reliable local information to the contrary, the ageof merchantability shall be fifteen years.

E. Multiply the result in subparagraph D. by the actual age of the standing timber to arrive at thevalue of the accumulated timber growth.

F. Add back the base value deducted in subparagraph C. to the result in subparagraph E. to yieldthe total value of the pre-merchantable standing timber.





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III. Determine value of other pre-merchantable timber.

For types of pre-merchantable timber other than planted pine, the value of the standing timbermay be determined from the best information available. In the absence of local reliableinformation to the contrary, the value of other pre-merchantable timber may be estimated asfollows:

A. Natural stands less than five years of age should be assigned no value.

B. Natural pre-merchantable stands five years of age and older should be valued in the samemanner as planted pine timber is valued, except the appraiser should make no adjustments for thebase cost of establishing the timber stand; yields for natural pine stands should be estimated atfifty percent of the volume determined for a planted pine stand; and yields for hardwood stands

should be estimated at forty percent of the value determined for a planted pine stand.

Table of Owner Harvest Timber Values (2005)

The tables of Owner Harvest Timber Values as defined in Code section 48-5-7.5 are created bythe Revenue Commissioner after consulation with the Georgia Forestry Commission. The tablescontaining weighted average price paid for the various timber categories are to be preparedwithin 60 days of the end of each calendar year.

The tables of Owner Harvest Timber Values can be printed and/or downloaded from thefollowing site:

http://www.etax.dor.ga.gov/ptd/cas/timber/year.shtml

The tables are available from 1997 until the current year and contain timber values for allcounties. When working with the APM Regulations presented above, the appraiser should takecaution and use the timber values from the proper year.

For the purpose of this class, we will use the timber prices for Burke County contained in theexcerpt from the Table of Owner Harvest Timber Value below.





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County SoftwoodPulpwood

Softwoodchip-n-saw

SoftwoodSawtimber

SoftwoodPoles

SoftwoodPosts

SoftwoodFuelchips

HardwoodPulpwood

HardwoodSawtimber

HardwoodFirewood

Burke 6.13 21.70 34.91 50.75 4.69 .75 11.70 27.31 7.10





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Appraisal Procedures Manual – Rural Land

The regulations above are referred to generally as the Appraisal Procedures Manual (APM). These

regulations govern the appraisal process for real and personal property and should be considered asbinding as any State statutue. The discussion in Course IV-B with regard to the APM willconcentrate on the aspects of the regulation that are dedicated to the appraisal of rural land.

Following are some of the important Rural Land appraisal/property definitions contained with theregulation:

560-11-10-.02 Definitions.

(a) Absorption rate"Absorption rate" means the rate at which the real estate market can absorb real property

of a given type.

(aa) Rural land."Rural land" means any land that normally lies outside corporate limits, plannedsubdivisions, commercial sites, and industrial sites.

(l) Large acreage tract."Large acreage tract" means a rural land tract that is greater in acreage than the smallacreage break point.

(dd) Small acreage tract."Small acreage tract" means a rural land tract that is equal to or smaller in acres than thesmall acreage break point.

The APM directly addresses issues surrounding the analysis, stratification and valuationprocedures for various categories of rural land. Following are the code sections addressing theseareas:

560-11-10-.09(2)(d)1 Description of property information

(ii) - Sales information

• Appraisal staff shall maintain a record of all real property sales that occur within the

county

• Staff should become familiar with market trends within the immediate geographicalarea

• Sales should be gathered from other jurisdictions when insufficient sales exist in thecounty for a particular property type, especially large tract sales





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• PT61, deeds of transfer, security deeds and probated wills shall all be a relevantsource of information regarding sales

• The following minimum information should be maintained for each sale:

Map id

Sale date

Sale price

Buyer’s and seller’s name

Deed book/page number

Notes as to whether parcel was vacant or improved at the time of the sale

Acres or other land measure

Representativeness of sale (qualified or not)

Income and expense data reasonably available from public records

Appraised value of property from tax year immediately following year of sale

(iii) - Property characteristics

• A record of real property characteristics shall be maintained

• Characteristics shall include, but not be limited to, adequate data to classify andappraise the property

• Additional property characteristics may be gathered and maintained if available andnecessary

(iv) – Land and location characteristics

• Land and location characteristics shall be recorded and maintained

• Records shall include but not be limited to

Zoning

Use





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Legal or deed restrictions on use

Covenants

Parcel shape and size

Neighborhood

Other location influences, such as

o View

o Topography

o Corner influence

o Proximity to recreational bodies of water

o Nuisances and similar external influences

560-11-10-.09(3) Land Valuation

(a) – Land analysis & stratification

• Land and improvements shall be appraised separately

• Sum of the land value and improvement value shall not exceed the fair market

value of the property

• Land shall be categorized according to use and sales within the market

1 – Site analysis

• Trends and factors affecting the value of the property shall be utilized in theappraisal of such. Such trends and factors may include but not be limited to

Existing zoning

Existing use

Existing covenants and use restrictions in the deed and in law

Environmental, economic, governmental and social factors





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Location, frontage, width, depth, shape, size, topography, landscaping,slope, drainage, hydrology, off-site improvements, soil condition, soilproductivity and quality of access

2 – Market research and verification

• An up-to-date file system of qualified sales shall be maintained by the appraisalstaff

• Qualified sales shall be used to appraise subject properties

2(b) – Acreage Tract Valuation

• A small acre break point shall be determined to differentiate between small andlarge tracts

• When small acre break point cannot be determined, the appraisal staff shallrecommend a reasonable breaking point between 5 and 25 acres, inclusive

• Separate base land schedules shall be developed for small and large tracts

• Documentation explaining the procedures employed shall be maintained

(b)1 – Small Acre Tract Valuation Schedule

• Base price per acre shall be established

• Adjustment factors for adding value based on property characteristics shall beestablished

• Small acre tract schedule shall be established for acre levels up to the small acrebreak point

(b)2 – Large Acre Tract Valuation Schedule

• Benchmark value shall be established

•

Factors and incremental values shall be established for different productivity levels,sizes and locations

• Benchmark values and adjustments shall be used to develop large acreage schedulewhich shall be applied to all comparable parcels with acreage above small acrebreak





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(b)2(i) – Land Productivity Values

• Large acreage tract sales should be analyzed for the purpose of extracting the value

of items that affect value above the base land value

• Following are typical items the appraiser should look for

Improvements

Crop allotments

Standing timber

Any other factors

• Sales should be stratified into two categories of land, open and wooded

• Base land values for open land and woodland should be stratified into up to 9different productivity grades

Grade one represents the most productive land type

Grades should be based on US Department of Agriculture NaturalResources Conservation Service (NRCS) soil productivity in counties wereclassifications are available

In counties were classifications are not available, the county may

o Consult with NRCS supervisor for the purpose of obtaininginformation concerning soil classifications within the county.Information may be related to the existence of preliminary work thatis available or any other data concerning soil classifications thatwould assist the county in the grading process of the land

o Other means of determing soil classifications in the absences of NRCS data are

Aerial and infrared photography

Historical soil productivity information

Present use of land

• Sales should be analyzed for each strata (land category) and benchmark valuesdetermined for each productivity grade, as possible





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• In the absence of a benchmark value for a grade, the value should be extrapolatedfrom known values determined for other productivity grades

• If insufficient benchmark values exist, a system of productivity factors may bedeveloped from crops or timber productivity ratings provided by NRCS

(b)2(ii) – Pond Values

• Pond values should be extracted from sales

• Appraiser should establish up to 3 grades of ponds within the schedule

• Pond grades shall be based on

Quality of construction with regard to the dam

Amount of tree clearing within the body of the pond

Nature of the waterline around the pond

(b)2(iii) – Location & Size Adjustments

• Sales should be plotted on a county index map for the purpose of detecting markettrends based on size and location

• Homegeneous market areas within the county should be defined based on the

market trends

• Value adjustments for each homogeneous area should be developed

• Size adjustments within each homogeneous area should be developed where themarket indicates a relationship between the number of acres and value per acre of the property

Size factors should be calculated to the 4th decimal place

Size factors should extend from the small acre break point to the acreagelevel where sales indicate that size is no longer a consideration

A base tract size shall be established and assigned a factor of 1.0000

All size adjustments shall be clearly identifiable changes in selling pricesper acre





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• Valuation schedules shall be applied to parcels that have sold within the last 24months, unless adequate sales are not available. In cases where adequate sales arenot available, the look-back period shall be 48 months.

• Sales ratio study shall be performed on the sales to test for uniformity andconformity as spelled out in Rule 560-11-2-.56

• Should the schedule conform, the schedules shall be applied to all parcelscategorized as large tracts

(b)2(iv) – Adjustments for absorption

• Used when insufficient large tract sales are available to create a reliable schedule of size factors

• Size factors shall be developed for tracts where adequate sales exist

• For tracts that are of a size where there is insufficient sales data, the appraiser mayadjust the values of the larger tracts using the following procedure

Estimate a rate of absorption for the smaller tracts for which data exists

Divide the larger tract into smaller marketable sections

Develop a sales schedule with estimated income by year reflecting theabsorption rate and the value characteristics of the smaller tracts

Discount the income schedule to the present using an appropriate discountrate

Sum the resulting values for each year to arrive at an estimated value for theproperty

(b)2(v) – Standing Timber Value Extraction

• Appraiser shall not rely solely on the sales of “cut-over” tracts of land

• Sales of tracts with standing timber should also be considered when the value of thestanding timber can be determined

(b)2(v)(I) – Determine timber value from buyer and seller

• When available and reliable, the appraiser should use the timber value obtainedfrom the buyer and/or seller of the tract of land





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• When buyer/seller information is not available the appraiser may use one of thefollowing methods to determine the value of the standing timber if in his/her judgement the results are consistent with other sales where buyer/seller information

is known

(b)2(v)(I)I – Calculate value of merchantable timber

o Timber stands older than 15 years shall be considered asmerchantable timber

o Merchantable timber shall be categorized into the following productclasses

Softwood and hardwood pulpwood

Chip and saw logs

Saw timber

Poles

Posts

Fuel wood

o Volume estimates by product class maybe obtained by one of the

following methods

Reliable information from buyer and/or seller

Information obtained from specially trained data collectorswho have estimated volumes from a visual on-site inspectionor from an aerial survey

o Value of merchantable timber is determined by multiplying theestimated volumes by product class by prices obtained from thetable of weighted average prices paid for harvested timberapplicable to the year of the sale and prepared by the Commissioner

pursant to code section 48-5-7.5

(b)2(v)(I)II – Calculate value of pre-merchantable planted pine timber

o For pre-merchantable planted pine timber, the value of the timbermay be determined by estimating the value of the timber at the age





40

of merchantability and then prorating the value to the actual age of the pre-merchantable stand

o To calculate the value of the pre-merchantable pine timber, theappraiser should follow the steps below:

(1) Multiply the estimated tons of timber volume yield peracre for each product class (pulpwood and chip-n-saw) atage 15 times the product’s local timber price per ton.

If no local timber prices can be obtained, theappraiser may use the timber price per ton for theappropriate product class from the Table of OwnerHarvest Timber Values that is prepared by the

Commissioner.

In the absence of yield information, the appraisermay determine yields by

⇒ estimating timber volume yields at anaverage of 52.2 tons per acre, adjust forstocking density and assume that 90% of thevolume is pulpwood and 10% is chip-n-sawor

⇒ using Conservation Use land productivity

classifications and the tables of estimatedyields contained within this section andadjust for stocking density

(2) Sum the results of the timber product class calculationsinto a single result

(3) Multiply the result in Step 2 by the number of acres of pre-merchantable pine timberland

(4) Deduct from the result in Step 3 the normal cost to

establish a timber stand on cut-over woodland. Thecalculated value shall be known as the base value.

Normal cost for establishing timber stands may beobtained from planters, local site preparation andplanning contractors and other reliable sources





41

(5) Divide the result in Step 4 by the age of merchantability,15 years in the absence of reliable local information, todetermine the average annual timber growth value

(6) Multiple the result in Step 5 by the actual age of thestanding timber to arrive at the value of the accumulatedtimber growth

(7) Add the base value from step 4 to the result in Step 6 toproduce the total value of the pre-merchantable pine timber

(b)2(v)(I)II – Calculate value of other pre-merchantable timber

o Value may be determined by the best information available

o In the absence of reliable local information, the appraiser mayestimate the value by

Assigning no value to stands less than 5 years of age

Natural pre-merchantable timber stands 5 years and oldershould have their value estimated in the same manner as pre-merchantable planted pine timber with the exception of noadjustment for the cost of establishing a timber stand

Natural pine stands should be estimated at 50% of

the volume determined for planted pine stands

Hardwood stands should be estimated at 40% of thevalue determined for a planted pine stand





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§48-5-7.1. Tangible real property devoted to agricultural purposes

Definition; persons entitled to preferential tax assessment; covenant to maintain agricultural

purposes; penalty for breach of covenant.

(a) For purposes of this article, "tangible real property which is devoted to 'bona fideagricultural purposes' ":

(1) Is tangible real property, the primary use of which is good faith commercialproduction from or on the land of agricultural products, including horticultural,floricultural, forestry, dairy, livestock, poultry, and apiarian products and all otherforms of farm products; but

(2) Includes only the value which is $100,000.00 or less of the fair market value of tangible real property which is devoted to the storage or processing of agricultural

products from or on the property; and

(3) Excludes the entire value of any residence located on the property.

(b) No property shall qualify for the preferential ad valorem property tax assessmentprovided for in subsection (b) of Code Section 48-5-7 unless:

(1) It is owned by one or more natural or naturalized citizens; or

(2) It is owned by a family-farm corporation, the controlling interest of which is ownedby individuals related to each other within the fourth degree by civil reckoning, andsuch corporation derived 80 percent or more of its gross income for the yearimmediately preceding the year in which application for preferential assessment ismade from bona fide agricultural pursuits carried out on tangible real property locatedin this state, which property is devoted to bona fide agricultural purposes.

(c) No property shall qualify for said preferential assessment if such assessment would resultin any person who has a beneficial interest in such property, including any interest in thenature of stock ownership, receiving in any tax year any benefit of preferential assessment asto more than 2,000 acres. If any taxpayer has any beneficial interest in more than 2,000 acresof tangible real property, which is devoted to bona fide agricultural purposes, such taxpayershall apply for preferential assessment only as to 2,000 acres of such land.

(d) No property shall qualify for preferential assessment unless and until the owner of such

property agrees by covenant with the appropriate taxing authority to maintain the eligibleproperty in bona fide agricultural purposes for a period of at least ten years beginning on thefirst day of January of the year in which such property qualifies for preferential assessmentand ending on the last day of December of the tenth year of the covenant period. After theexpiration of any ten-year covenant period, the property shall not qualify for furtherpreferential assessment until and unless the owner of the property enters into a renewalcovenant for an additional period of ten years.





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(e) No property shall maintain its eligibility for preferential assessment unless a validcovenant remains in effect and unless the property is continuously devoted to bona fideagricultural purposes during the entire period of the covenant.

(f) If any change in ownership of such qualified property occurs during the covenant period,all qualification requirements must be met again before the property shall be eligible to becontinued for preferential assessment. If ownership of the property is acquired during acovenant period by a person qualified to enter into an original covenant, by a newly formedcorporation the stock in which is owned by the original covenanter or others related to theoriginal covenanter within the fourth degree by civil reckoning, or by the personalrepresentative of an owner who was a party to the covenant, then the original covenant maybe continued by such acquiring party for the remainder of the term, in which event no breachof the covenant shall be deemed to have occurred.

(g) A penalty shall be imposed under this subsection if during the period of the covenant

entered into by a taxpayer the covenant is breached. The penalty shall be computed bymultiplying the amount by which the preferential assessment has reduced taxes otherwise duefor the year in which the breach occurs times:

(1) A factor of five if the breach occurs in the first or second year of the covenantperiod;

(2) A factor of four if the breach occurs during the third or fourth year of the covenantperiod;

(3) A factor of three if the breach occurs during the fifth or sixth year of the covenantperiod; or

(4) A factor of two if the breach occurs in the seventh, eighth, ninth, or tenth year of thecovenant period.

(h) A penalty imposed under subsection (g) of this Code section shall bear interest at the ratespecified in Code Section 48-2-40 from the date the covenant is breached.

(i) Penalties and interest imposed under this Code section shall constitute a lien against theproperty and shall be collected as other unpaid ad valorem taxes are collected. Such penaltiesand interest shall be distributed pro rata to each taxing jurisdiction wherein the preferentialassessment has been granted based upon the total amount by which such preferentialassessment has reduced taxes for each such taxing jurisdiction on the property in question as

provided in this Code section.

(j) The penalty imposed by subsection (g) of this Code section shall not apply in any casewhere a covenant is breached solely as a result of:

(1) The acquisition of part or all of the property under the power of eminent domain;





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(2) The sale of part or all of the property to a public or private entity which would havehad the authority to acquire the property under the power of eminent domain; or

(3) The death of an owner who was a party to the covenant.(k) All applications for preferential assessment, including the covenant agreement requiredunder this Code section, shall be filed on or before the last day for filing ad valorem taxreturns in the county for the tax year for which such preferential assessment shall be firstapplicable. An application for continuation of preferential assessment upon a change inownership of the qualified property shall be filed on or before the last date for filing taxreturns in the year following the year in which the change in ownership occurred.Applications for preferential assessment shall be filed with the county board of tax assessorswho shall approve or deny the application. If the application is approved on or after July 1,1998, the county board of tax assessors shall file a copy of the approved application in theoffice of the clerk of the superior court in the county in which the eligible property is located.

The clerk of the superior court shall file and index such application in the real propertyrecords maintained in the clerk's office. Applications approved prior to July 1, 1998, shall befiled and indexed in like manner without payment of any fee. If the application is not sorecorded in the real property records, a transferee of the property affected shall not be boundby the covenant or subject to any penalty for its breach. The fee of the clerk of the superiorcourt for recording such applications approved on or after July 1, 1998, shall be paid by theowner of the eligible property with the application for preferential treatment and shall be paidto the clerk by the board of tax assessors when the application is filed with the clerk. If theapplication is denied, the board of tax assessors shall notify the applicant in the same mannerthat notices of assessment are given pursuant to Code Section 48-5-306 and shall return anyfiling fees advanced by the owner. Appeals from the denial of an application by the board of

tax assessors shall be made in the same manner that other property tax appeals are madepursuant to Code Section 48-5-311. As to property approved for preferential assessment priorto July 1, 1998, the county board of tax assessors shall file copies of all approvedapplications in the office of the clerk of the superior court not later than August 14, 1998, andthe clerk shall file, index, and record such approved applications, as provided for in thissubsection, with the fee of the clerk of the superior court for filing, indexing, and recordingto be paid out of the general funds of the county.

(l) The commissioner shall by regulation provide uniform application and covenant forms tobe used in making application for preferential assessment. Such application shall include anoath or affirmation by the taxpayer that he has not at any time received, or made a pending

application for, preferential assessment in the same or another county with respect to anyproperty which taken together with property for which application is then being madeexceeds 2,000 acres.

(m) The commissioner shall annually submit a report to the Governor and members of theGeneral Assembly, which shall show the fiscal impact of the preferential assessmentprovided for in this Code section. The report shall include the amount of assessed valueeliminated from each county's digest as a result of the preferential assessment; approximate





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tax dollar losses, by county, to all local governments affected by such preferentialassessment; and any recommendations regarding state and local administration of this Codesection, with emphasis upon enforcement problems, if any, attendant with this Code section.

The report shall also include any other data or facts, which the commissioner deemsrelevant.

(n)(1) The transfer prior to July 1, 1988, of a part of the property subject to a covenant shallnot constitute a breach of a covenant entered into before or after July 1, 1984, if:

(A) The part of the property so transferred is used for single-family residential purposesand the residence is occupied by a person who is related within the fourth degree of civilreckoning to an owner of the property subject to the covenant; and

(B) The part of the property so transferred, taken together with any other part of theproperty so transferred during the covenant period, does not exceed a total of three

acres.

(2) The transfer on or after July 1, 1988, of a part of the property subject to a covenant shallnot constitute a breach of a covenant entered into before or after July 1, 1988, if:

(A) The part of the property so transferred is transferred to a person who is related withinthe fourth degree of civil reckoning to an owner of the property subject to the covenant;and

(B) The part of the property so transferred, taken together with any other part of theproperty transferred to the same relative during the covenant period, does not exceed atotal of five acres.

(o) The following shall not constitute a breach of a covenant entered into before or after July1, 1984:

(1) Mineral exploration of the property subject to the covenant or the leasing of theproperty subject to the covenant for purposes of mineral exploration if the primary use of the property continues to be the good faith commercial production from or on the land of agricultural products; or

(2) Allowing all or part of the property subject to the covenant to lie fallow or idle forpurposes of any land conservation program, for purposes of any federal agriculturalassistance program, or for other agricultural management purposes.

(p) Property which is subject to preferential assessment shall be separately classified from allother property on the tax digest; and such separate classification shall be such as will enableany person examining the tax digest to readily ascertain that the property is subject topreferential assessment. Covenants shall be public records and shall be indexed andmaintained in such manner as will allow members of the public to readily locate the covenantaffecting any particular property subject to preferential assessment.





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(q)(1) In any case in which a covenant is breached solely as a result of the foreclosure of adeed to secure debt, or the property is conveyed to the lien holder without compensation andin lieu of foreclosure, the penalty specified by paragraph (2) of this subsection shall apply

and the penalty specified by subsection (g) of this Code section shall not apply if:

(A) The deed to secure debt was executed as a part of a bona fide commercial loantransaction in which the grantor of the deed to secure debt received consideration equal invalue to the principal amount of the debt secured by the deed to secure debt;

(B) The loan was made by a person or financial institution who or which is regularlyengaged in the business of making loans; and

(C) The deed to secure debt was intended by the parties as security for the loan and wasnot intended for the purpose of carrying out a transfer, which would otherwise be subjectto the penalty specified by subsection (g) of this Code section.

(2) When a breach occurs solely as a result of a foreclosure which meets the qualifications of paragraph (1) of this subsection, the penalty imposed shall be the amount by whichpreferential assessment has reduced taxes otherwise due for the year in which the covenant isbreached.

(3) A penalty imposed under this subsection shall bear interest at the rate specified in CodeSection 48-2-40 from the date the covenant is breached.

(r)(1) In any case in which a covenant is breached solely as a result of a medicallydemonstrable illness or disability which renders the owner of the real property physicallyunable to continue the property in agricultural use, the penalty specified by paragraph (2)

of this subsection shall apply and the penalty specified by subsection (g) of this CodeSection shall not apply. The penalty specified by paragraph (2) of this subsection shalllikewise be substituted for the penalty specified by subsection (g) of this Code section inany case in which a covenant is breached solely as a result of a medically demonstrableillness or disability which renders the operator of the real property physically unable tocontinue the property in agricultural use, provided that the alternative penalty shall applyin this case only if the operator of the real property is a member of the family owning afamily-farm corporation which owns the real property.

(2) When a breach occurs which meets the qualifications of paragraph (1) of thissubsection, the penalty imposed shall be the amount by which preferential assessment hasreduced taxes otherwise due for the year during which the covenant is breached.

(3) A penalty imposed under this subsection shall bear interest at the rate specified inCode Section 48-2-40 from the date the covenant is breached.

(4) Prior to the imposition of the alternative penalty authorized by this subsection in lieuof the penalty specified by subsection (g) of this Code section, the board of tax assessorsshall require satisfactory evidence which clearly demonstrates that the breach is the result





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of a medically demonstrable illness or disability which meets the qualifications of paragraph (1) of this subsection.

(r.1) In any case in which a covenant is breached solely as a result of an owner electing todiscontinue the property in its qualifying use, provided such owner has renewed without anintervening lapse at least once the covenant under this Code section, has reached the age of 65 or older, and has kept the property in a qualifying use under the renewal covenant for atleast three years the penalty specified by subsection (g) of this Code section shall not applyand the penalty imposed shall be the amount by which preferential assessment has reducedtaxes otherwise due for the year in which the covenant is breached. Such penalty shall bearinterest at the rate specified in Code Section 48-2-40 from the date of the breach. Suchelection shall be in writing and shall not become effective until filed with the county board of tax assessors.

(s) Property which is subject to preferential assessment and which is subject to a covenant

under this Code section may be changed from such covenant and placed in a covenant forbona fide conservation use under Code Section 48-5-7.4 if such property meets all of therequirements and conditions specified in Code Section 48-5-7.4. Any such change shallterminate the covenant under this Code section, shall not constitute a breach of the covenantunder this Code section, and shall require the establishment of a new covenant period underCode Section 48-5-7.4. No property may be changed under this subsection more than once.

(t) At such time as the property ceases to be eligible for preferential assessment or when anyten-year covenant period expires and the property does not qualify for further preferentialassessment, the owner of the property shall file an application for release of preferentialtreatment with the county board of tax assessors who shall approve the release upon

verification that all taxes and penalties with respect to the property have been satisfied. Afterthe application for release has been approved by the board of tax assessors, the board shallfile the release in the office of the clerk of the superior court in the county in which theoriginal covenant was filed. The clerk of the superior court shall file and index such releasein the real property records maintained in the clerk's office. No fee shall be paid to the clerk of the superior court for recording such release. The commissioner shall by regulationprovide uniform release forms. (Code 1981, § 48-5-7.1, enacted by Ga. L. 1983, p. 1850, §3; Ga. L. 1984, p. 22, § 48; Ga. L. 1984, p. 686, § 1; Ga. L. 1985, p. 149, § 48; Ga. L. 1986,p. 820, § 1; Ga. L. 1987, p. 286, §§ 1-3; Ga. L. 1988, p. 895, § 1; Ga. L. 1990, p. 292, § 1;Ga. L. 1991, p. 668, § 1; Ga. L. 1991, p. 1903, § 5; Ga. L. 1998, p. 553, §§ 1, 2; Ga. L. 1999,p. 589, § 1; Ga. L. 2002, p. 1031, § 1.)The 1998 amendment, effective July 1, 1998, in

subsection (k), added the fourth through eighth sentences, added "and shall return any filingfees advanced by the owner" at the end of the ninth sentence, and added the last sentence;and added subsection (t).

The 1999 amendment, effective April 28, 1999, in the next to the last sentence of subsection (t),substituted "No fee shall be paid to" for "The fee of" and deleted "shall be paid by the owner of the property with the application for release from preferential treatment, and such fee shall be





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paid to the clerk by the board of tax assessors when the release is filed with the clerk" from theend.

The 2002 amendment, effective May 14, 2002, added subsection (r.1). See Editor's note forapplicability.

Code Commission notes. - Pursuant to Code Section 28-9-5, in 1985, "convenant" was changedto "covenant" in the introductory language of subsection (n) and in paragraph (2) of subsection(o).

Editor's notes. - Section 1 of Ga. L. 1983, p. 1850, effective April 8, 1983, not codified by theGeneral Assembly, provided that "It is the intent of this Act to implement certain changesimposed by Article VII, Section I, Paragraph III, subparagraph (c) of the Constitution of the Stateof Georgia."

Section 4 of Ga. L. 1983, p. 1850, effective April 8, 1983, not codified by the General Assembly,provided that that Act (§ 3 of which enacted this Code section) "shall apply to all tax yearsbeginning on or after January 1, 1984."

Section 4 of Ga. L. 1987, p. 286, not codified by the General Assembly, provided that theamendments to subsections (g), (q) and (r) by that Act shall apply to breaches occurring on orafter the effective date of the Act [March 26, 1987] and the amendment to subsection (k) shallapply with respect to changes of ownership occurring during calendar year 1986 or at any timethereafter.

Ga. L. 1991, p. 1903, § 15, not codified by the General Assembly, provides that the amendmentto this Code section by that act shall be applicable beginning January 1, 1992, with respect to ad

valorem taxation of timber and shall be applicable beginning January 1, 1992, for all otherpurposes. Taxation for prior periods shall continue to be governed by prior law.

Ga. L. 2002, p. 1031, § 9, not codified by the General Assembly, provided that the Act shall beapplicable to all taxable years beginning on or after January 1, 2002.

JUDICIAL DECISIONS

Construction with other law. - Assessments lacked uniformity in failing to follow the mandatesof § 48-5-2 regarding consideration of "existing use of the property" and "other factors deemedpertinent in arriving at fair market value" and in failing to exempt standing timber under themandate of paragraph (a)(1) of this section and § 48-5-7.5 as set forth in Ga. Const. Art. VII,

Sec. 1, Par. (3)(e)(2). Leverett v. Jasper County Bd. of Tax Assessors, 233 Ga. App. 470, 504S.E.2d 559 (1998).





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OPINIONS OF THE ATTORNEY GENERAL

Transfer of portion of property. - Subsection (f) of this section does not require that allproperty subject to a covenant be transferred before the covenant can be continued pursuant tothat provision. 1987 Op. Att'y Gen. No. U87-14.

Subsections (f) and (n) may be implemented concurrently, which would allow the transfer of up to three acres of land to a relative for the purpose of building a residence, while also allowingthe covenant to be continued by the same relative with respect to the remaining acreagetransferred which is to be continued in agricultural usage as required by the statute. 1987 Op.Att'y Gen. No. U87-10.

Chapter 560-11-3 Forms

560-11-3-.19 Farm Property Preferential Assessment/ Application/ Covenant Form.

(1) In order for tangible real property to qualify for the preferential assessment provided for inO.C.G.A. Sections 48-5-7 and 48-5-7.1, its primary use must be the good faith commercialproduction of agricultural products. Such land must be devoted to bona fide agriculturalpurposes, which as a general rule, contemplates both the usage of multiple acre tracts and anoverall pursuit of profit. The mere ownership of multiple acres whose primary use is not thegood faith commercial production of agricultural products but is only used in the limited,occasional or sporadic production of agricultural products would not qualify for the preferentialassessment.

(2) For purposes of this regulation, the following terms are defined to mean:

(a) "bona fide agricultural purposes" means the production, as a part of an overallbusiness pursuit engaged in for profit of one or more types of agricultural productsincluding horticultural products, floricultural products, forestry products, dairy products,livestock products, poultry products, apiarian products, and any other form of farmproduct.

(b) "Good faith commercial production" means an overall business pursuit factually andgenuinely engaged in for the primary purpose of producing agricultural products for aprofit.

(c) "Primary use" means that use which is the principal, chief and leading use or activityto which the property is devoted.

(d) "Storage or processing of agricultural products" means to put or set aside agriculturalproducts for safekeeping or for use when needed or the act or series of acts performedupon agricultural products to transform such products into a different state of condition.





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(3) O.C.G.A. Section 48-5-7.1 requires the State Revenue Commissioner to annually submit areport to the Governor and General Assembly, which, among other things, shows the fiscalimpact of preferential assessment and the assessed value eliminated from each county’s digest as

a result of such assessment. To aid in the collection of such date for statistical accountingpurposes, tangible real property that receives the preferential assessment shall utilize anidentification code of A-3 and improvements that are devoted to the storage or processing of agricultural products from or on such property shall utilize an identification code of A-1.

(4) All applications for the preferential assessment of tangible real property devoted to bona fideagricultural purposes as set forth in O.C.G.A. Section 48-5-7 and O.C.G.A. Section 48-5-7.1 aswell as the covenant described therein shall be made upon the form adopted by the StateRevenue Commissioner for that purpose. Form PT-230 set forth below has been adopted by theCommissioner for said purpose.

Authority O.C.G.A. Sections 48-5-7, 48-5-7.1. Administrative History. Original Rule entitled

"Farm Property Preferential Assessment/ Application/ Covenant Form" was filed on October 28,1983; effective November 17, 1983.

§48-5-7.4.

Bona fide conservation use property; residential transitional property; application procedures;penalties for breach of covenant; classification on tax digest; annual report. (Effective January 1,2004. See note.)

(a) For purposes of this article, the term "bona fide conservation use property" meansproperty described in and meeting the requirements of paragraph (1) or (2) of thissubsection, as follows:

(1) Not more than 2,000 acres of tangible real property of a single owner, the primarypurpose of which is any good faith production, including, but not limited to, subsistencefarming or commercial production from or on the land of agricultural products or timber,subject to the following qualifications:

(A) Such property includes the value of tangible property permanently affixed tothe real property which is directly connected to such owner's production of agricultural products or timber and which is devoted to the storage and processingof such agricultural products or timber from or on such real property;

(B) Such property excludes the entire value of any residence located on theproperty;

(C) Except as otherwise provided in division (vii) of this subparagraph, suchproperty must be owned by:

(i) One or more natural or naturalized citizens;

(ii) An estate of which the devisees or heirs are one or more natural ornaturalized citizens;





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(iii) A trust of which the beneficiaries are one or more natural or naturalizedcitizens;

(iv) A family owned farm entity, such as a family corporation, a familypartnership, a family general partnership, a family limited partnership, a familylimited corporation, or a family limited liability company, all of the interest of which is owned by one or more natural or naturalized citizens related to eachother by blood or marriage within the fourth degree of civil reckoning, exceptthat, solely with respect to a family limited partnership, a corporation, limitedpartnership, limited corporation, or limited liability company may serve as ageneral partner of the family limited partnership and hold no more than a 5percent interest in such family limited partnership, an estate of which thedevisees or heirs are one or more natural or naturalized citizens, or a trust of which the beneficiaries are one or more natural or naturalized citizens and

which family owned farm entity derived 80 percent or more of its gross incomefrom bona fide conservation uses, including earnings on investments directlyrelated to past or future bona fide conservation uses, within this state within theyear immediately preceding the year in which eligibility is sought; provided,however, that in the case of a newly formed family farm entity, an estimate of the income of such entity may be used to determine its eligibility;

(v) A bona fide nonprofit conservation organization designated under Section501(c)(3) of the Internal Revenue Code;

(vi) A bona fide club organized for pleasure, recreation, and other non-profitable purposes pursuant to Section 501(c)(7) of the Internal Revenue Code;

or

(vii) In the case of constructed storm-water wetlands, any person may own suchproperty.

(D) Factors which may be considered in determining if such property is qualifiedmay include, but not be limited to:

(i) The nature of the terrain;

(ii) The density of the marketable product on the land;

(iii) The past usage of the land;

(iv) The economic merchantability of the agricultural product; and

(v) The utilization or non-utilization of recognized care, cultivation,harvesting, and like practices applicable to the product involved and anyimplemented plans thereof; and





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(E) Such property shall, if otherwise qualified, include, but not be limited to,property used for:

(i) Raising, harvesting, or storing crops;(ii) Feeding, breeding, or managing livestock or poultry;

(iii) Producing plants, trees, fowl, or animals; or

(iv) Production of aquaculture, horticulture, floriculture, forestry, dairy,livestock, poultry, and apiarian products; or

(2) Not more than 2,000 acres of tangible real property, excluding the value of anyimprovements thereon, of a single owner of the types of environmentally sensitiveproperty specified in this paragraph and certified as such by the Department of NaturalResources, if the primary use of such property is its maintenance in its natural condition

or controlling or abating pollution of surface or ground waters of this state by storm-water runoff or otherwise enhancing the water quality of surface or ground waters of thisstate and if such owner meets the qualifications of subparagraph (C) of paragraph (1) of this subsection:

(A) Environmentally sensitive areas, including any otherwise qualified land area1,000 feet or more above the lowest elevation of the county in which such area islocated that has a percentage slope, which is the difference in elevation between twopoints 500 feet apart on the earth divided by the horizontal distance between thosetwo points, of 25 percent or greater and shall include the crests, summits, and ridgetops which lie at elevations higher than any such area;

(B) Wetland areas that are determined by the United States Army Corps of Engineersto be wetlands under their jurisdiction pursuant to Section 404 of the federal CleanWater Act, as amended, or wetland areas that are depicted or delineated on mapscompiled by the Department of Natural Resources or the United States Fish andWildlife Service pursuant to its National Wetlands Inventory Program;

(C) Significant ground-water recharge areas as identified on maps or data compiledby the Department of Natural Resources;

(D) Undeveloped barrier islands or portions thereof as provided for in the federalCoastal Barrier Resources Act, as amended;

(E) Habitats as certified by the Department of Natural Resources as containingspecies that have been listed as either endangered or threatened under the federalEndangered Species Act of 1973, as amended;

(F) River corridors which shall be defined as those undeveloped lands adjacent torivers and perennial streams that are within the 100 year flood plain as depicted onofficial maps prepared by the Federal Emergency Management Agency; or





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(G)(i) Constructed storm-water wetlands of the free-water surface type certified bythe Department of Natural Resources under subsection (k) of Code Section 12-2-4 and approved for such use by the local governing authority.

(ii) No property shall maintain its eligibility for current use assessment as abona fide conservation use property as defined in this subparagraph unless theowner of such property files an annual inspection report from a licensedprofessional engineer certifying that as of the date of such report the propertyis being maintained in a proper state of repair so as to accomplish theobjectives for which it was designed. Such inspection report and certificationshall be filed with the county board of tax assessors on or before the last dayfor filing ad valorem tax returns in the county for each tax year for which suchassessment is sought.

(b) Except in the case of the underlying portion of a tract of real property on which is

actually located a constructed storm-water wetlands, the following additional rules shallapply to the qualification of conservation use property for current use assessment:

(1) When one-half or more of the area of a single tract of real property is used fora qualifying purpose, then such tract shall be considered as used for suchqualifying purpose unless some other type of business is being operated on theunused portion; provided, however, that such unused portion must be minimallymanaged so that it does not contribute significantly to erosion or otherenvironmental or conservation problems. The lease of hunting rights or the use of the property for hunting purposes shall not constitute another type of business;

(2) The owner of a tract, lot, or parcel of land totaling less than ten acres shall berequired by the tax assessor to submit additional relevant records regarding proof of bona fide conservation use;

(3) No property shall qualify as bona fide conservation use property if suchcurrent use assessment would result in any person who has a beneficial interest insuch property, including any interest in the nature of stock ownership, receiving inany tax year any benefit of current use assessment as to more than 2,000 acres. If any taxpayer has any beneficial interest in more than 2,000 acres of tangible realproperty, which is devoted to bona fide conservation uses, such taxpayer shallapply for current use assessment only as to 2,000 acres of such land;

(4) No property shall qualify as bona fide conservation use property if it is leasedto a person or entity which would not be entitled to conservation use assessment;

(5) No property shall qualify as bona fide conservation use property if suchproperty is at the time of application for current use assessment subject to arestrictive covenant which prohibits the use of the property for any purposedescribed in subparagraph (a)(1)(E) of this Code section; and





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(6) No otherwise qualified property shall be denied current use assessment on thegrounds that no soil map is available for the county in which such property islocated; provided, however, that if no soil map is available for the county in

which such property is located, the owner making an application for current useassessment shall provide the board of tax assessors with a certified soil survey of the subject property unless another method for determining the soil type of thesubject property is authorized in writing by such board.

(c) For purposes of this article, the term "bona fide residential transitional property" meansnot more than five acres of tangible real property of a single owner which is privatesingle-family residential owner occupied property located in a transitional developingarea. Such classification shall apply to all otherwise qualified real property which islocated in an area which is undergoing a change in use from single-family residential useto agricultural, commercial, industrial, office-institutional, multifamily, or utility use or a

combination of such uses. Change in use may be evidenced by recent zoning changes,purchase by a developer, affidavits of intent, or close proximity to property, which hasundergone a change from single-family residential use. To qualify as residentialtransitional property, the valuation must reflect a change in value attributable to suchproperty's proximity to or location in a transitional area.

(d) No property shall qualify for current use assessment under this Code section unless anduntil the owner of such property agrees by covenant with the appropriate taxing authorityto maintain the eligible property in bona fide qualifying use for a period of ten yearsbeginning on the first day of January of the year in which such property qualifies for suchcurrent use assessment and ending on the last day of December of the final year of thecovenant period. After the owner has applied for and has been allowed current use

assessment provided for in this Code section, it shall not be necessary to makeapplication thereafter for any year in which the covenant period is in effect and currentuse assessment shall continue to be allowed such owner as specified in this Code section.Upon the expiration of any covenant period, the property shall not qualify for furthercurrent use assessment under this Code section unless and until the owner of the propertyhas entered into a renewal covenant for an additional period of ten years; provided,however, that the owner may enter into a renewal contract in the ninth year of a covenantperiod so that the contract is continued without a lapse for an additional ten years.

(e) A single owner shall be authorized to enter into more than one covenant under this Codesection for bona fide conservation use property, provided that the aggregate number of

acres of qualified property of such owner to be entered into such covenants does notexceed 2,000 acres. Any such qualified property may include a tract or tracts of land,which are located in more than one county. A single owner shall be authorized to enterqualified property in a covenant for bona fide conservation use purposes and to entersimultaneously the residence located on such property in a covenant for bona fideresidential transitional use if the qualifications for each such covenant are met. A singleowner shall be authorized to enter qualified property in a covenant for bona fide





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conservation use purposes and to enter other qualified property of such owner in acovenant for bona fide residential transitional use.

(f) An owner shall not be authorized to make application for and receive current useassessment under this Code section for any property which at the time of such applicationis receiving preferential assessment under Code Section 48-5-7.1 except that such ownershall be authorized to change such preferential assessment covenant in the mannerprovided for in subsection (s) of Code Section 48-5-7.1.

(g) Except as otherwise provided in this subsection, no property shall maintain its eligibilityfor current use assessment under this Code section unless a valid covenant remains ineffect and unless the property is continuously devoted to an applicable bona fidequalifying use during the entire period of the covenant. An owner shall be authorized tochange the type of bona fide qualifying conservation use of the property to another bonafide qualifying conservation use and the penalty imposed by subsection (l) of this Code

section shall not apply, but such owner shall give notice of any such change in use to theboard of tax assessors.

(h) If any breach of a covenant occurs, the existing covenant shall be terminated and allqualification requirements must be met again before the property shall be eligible forcurrent use assessment under this Code section.

(i) If ownership of all or a part of the property is acquired during a covenant period by aperson or entity qualified to enter into an original covenant, then the original covenantmay be continued by such acquiring party for the remainder of the term, in which eventno breach of the covenant shall be deemed to have occurred.

(j)(1) All applications for current use assessment under this Code section, including thecovenant agreement required under this Code section, shall be filed on or before the lastday for filing ad valorem tax returns in the county for the tax year for which such currentuse assessment is sought, except that in the case of property which is the subject of areassessment by the board of tax assessors an application for current use assessment maybe filed in conjunction with or in lieu of an appeal of the reassessment. An application forcontinuation of such current use assessment upon a change in ownership of all or a part of the qualified property shall be filed on or before the last date for filing tax returns in theyear following the year in which the change in ownership occurred. Applications forcurrent use assessment under this Code section shall be filed with the county board of taxassessors who shall approve or deny the application. If the application is approved on or

after July 1, 1998, the county board of tax assessors shall file a copy of the approvedapplication in the office of the clerk of the superior court in the county in which theeligible property is located. The clerk of the superior court shall file and index suchapplication in the real property records maintained in the clerk's office. Applicationsapproved prior to July 1, 1998, shall be filed and indexed in like manner without paymentof any fee. If the application is not so recorded in the real property records, a transferee of the property affected shall not be bound by the covenant or subject to any penalty for its





56

breach. The fee of the clerk of the superior court for recording such applicationsapproved on or after July 1, 1998, shall be paid by the owner of the eligible property withthe application for preferential treatment and shall be paid to the clerk by the board of tax

assessors when the application is filed with the clerk. If the application is denied, theboard of tax assessors shall notify the applicant in the same manner that notices of assessment are given pursuant to Code Section 48-5-306 and shall return any filing feesadvanced by the owner. Appeals from the denial of an application by the board of taxassessors shall be made in the same manner that other property tax appeals are madepursuant to Code Section 48-5-311.

(2) In the event such application is approved, the taxpayer shall continue to receive annualnotification of any change in the fair market value of such property and any appeals withrespect to such valuation shall be made in the same manner as other property tax appealsare made pursuant to Code Section 48-5-311.

(k)(1) The commissioner shall by regulation provide uniform application and covenant formsto be used in making application for current use assessment under this Code section. Suchapplication shall include an oath or affirmation by the taxpayer that he or she is incompliance with the provisions of paragraphs (3) and (4) of subsection (b) of this Codesection, if applicable.

(2) The applicable local governing authority shall accept applications for approval of property for purposes of subparagraph (a)(2)(G) of this Code section and shall certifyproperty to the local board of tax assessors as meeting or not meeting the criteria of suchparagraph. The local governing authority shall not certify any property as meeting thecriteria of subparagraph (a)(2)(G) of this Code section unless:

(A) The owner has submitted to the local governing authority:

(i) A plat of the tract in question prepared by a licensed land surveyor,showing the location and measured area of such tract;

(ii) A certification by a licensed professional engineer that the specificdesign used for the constructed storm-water wetland was recommended bythe engineer as suitable for such site after inspection and investigation; and

(iii) Information on the actual cost of constructing and estimated cost of operating the storm-water wetland, including without limitation adescription of all incorporated materials, machinery, and equipment; and

(B) An authorized employee or agent of the local governing authority has inspectedthe site before, during, and after construction of the storm-water wetland todetermine compliance with the requirements of subparagraph (a)(2)(G) of this Codesection.

(l) A penalty shall be imposed under this subsection if during the period of the covenantentered into by a taxpayer the covenant is breached. The penalty shall be applicable to the





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entire tract which is the subject of the covenant and shall be twice the difference betweenthe total amount of tax paid pursuant to current use assessment under this Code sectionand the total amount of taxes which would otherwise have been due under this chapter for

each completed or partially completed year of the covenant period. Any such penaltyshall bear interest at the rate specified in Code Section 48-2-40 from the date thecovenant is breached.

(m) Penalties and interest imposed under this Code section shall constitute a lien against theproperty and shall be collected in the same manner as unpaid ad valorem taxes arecollected. Such penalties and interest shall be distributed pro rata to each taxing jurisdiction wherein current use assessment under this Code section has been grantedbased upon the total amount by which such current use assessment has reduced taxes foreach such taxing jurisdiction on the property in question as provided in this Codesection.

(n) The penalty imposed by subsection (l) of this Code section shall not apply in any casewhere a covenant is breached solely as a result of:

(1) The acquisition of part or all of the property under the power of eminentdomain;

(2) The sale of part or all of the property to a public or private entity which wouldhave had the authority to acquire the property under the power of eminentdomain; or

(3) The death of an owner who was a party to the covenant.

(o) The transfer of a part of the property subject to a covenant for a bona fide conservationuse shall not constitute a breach of a covenant if:

(1) The part of the property so transferred is used for single-family residentialpurposes, starting within one year of the date of transfer and continuing for theremainder of the covenant period, and the residence is occupied by a person whois related within the fourth degree of civil reckoning to an owner of the propertysubject to the covenant; and

(2) The part of the property so transferred, taken together with any other part of the property so transferred to the same relative during the covenant period, doesnot exceed a total of five acres;

and in any such case the property so transferred shall not be eligible for acovenant for bona fide conservation use, but shall, if otherwise qualified, beeligible for current use assessment as residential transitional property and theremainder of the property from which such transfer was made shall continueunder the existing covenant until a terminating breach occurs or until the end of the specified covenant period.





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(p) The following shall not constitute a breach of a covenant:

(1) Mineral exploration of the property subject to the covenant or the leasing of

the property subject to the covenant for purposes of mineral exploration if theprimary use of the property continues to be the good faith production from or onthe land of agricultural products;

(2) Allowing all or part of the property subject to the covenant to lie fallow or idlefor purposes of any land conservation program, for purposes of any federalagricultural assistance program, or for other agricultural management purposes;

(3) Allowing all or part of the property subject to the covenant to lie fallow or idledue to economic or financial hardship if the owner notifies the board of taxassessors on or before the last day for filing a tax return in the county where theland lying fallow or idle is located and if such owner does not allow the land to lie

fallow or idle for more than two years of any five-year period; or

(4)(A) Any property which is subject to a covenant for bona fide conservation usebeing transferred to a place of religious worship or burial or an institution of purely public charity if such place or institution is qualified to receive theexemption from ad valorem taxation provided for under subsection (a) of CodeSection 48-5-41. No person shall be entitled to transfer more than 25 acres of such person's property in the aggregate under this paragraph.

(B) Any property transferred under subparagraph (A) of this paragraph shall notbe used by the transferee for any purpose other than for a purpose which wouldentitle such property to the applicable exemption from ad valorem taxation

provided for under subsection (a) of Code Section 48-5-41 or subsequentlytransferred until the expiration of the term of the covenant period. Any such useor transfer shall constitute a breach of the covenant.

(q) In the following cases, the penalty specified by subsection (l) of this Code section shallnot apply and the penalty imposed shall be the amount by which current use assessmenthas reduced taxes otherwise due for the year in which the covenant is breached, suchpenalty to bear interest at the rate specified in Code Section 48-2-40 from the date of thebreach:

(1) Any case in which a covenant is breached solely as a result of the foreclosureof a deed to secure debt or the property is conveyed to the lien holder withoutcompensation and in lieu of foreclosure, if:

(A) The deed to secure debt was executed as a part of a bona fidecommercial loan transaction in which the grantor of the deed to securedebt received consideration equal in value to the principal amount of thedebt secured by the deed to secure debt;





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(B) The loan was made by a person or financial institution who or which isregularly engaged in the business of making loans; and

(C) The deed to secure debt was intended by the parties as security for theloan and was not intended for the purpose of carrying out a transfer, whichwould otherwise be subject to the penalty specified by subsection (l) of this Code section;

(2) Any case in which a covenant is breached solely as a result of a medicallydemonstrable illness or disability which renders the owner of the real propertyphysically unable to continue the property in the qualifying use, provided that theboard of tax assessors shall require satisfactory evidence which clearlydemonstrates that the breach is the result of a medically demonstrable illness ordisability; or

(3) Any case in which a covenant is breached solely as a result of an ownerelecting to discontinue the property in its qualifying use, provided such owner hasrenewed without an intervening lapse at least once the covenant for bona fideconservation use, has reached the age of 65 or older, and has kept the property ina qualifying use under the renewal covenant for at least three years. Such electionshall be in writing and shall not become effective until filed with the county boardof tax assessors.

(r) Property which is subject to current use assessment under this Code section shall beseparately classified from all other property on the tax digest; and such separateclassification shall be such as will enable any person examining the tax digest to ascertainreadily that the property is subject to current use assessment under this Code section.Covenants shall be public records and shall be indexed and maintained in such manner aswill allow members of the public to locate readily the covenant affecting any particularproperty subject to current use assessment under this Code section. Based on informationsubmitted by the county boards of tax assessors, the commissioner shall maintain acentral registry of conservation use property, indexed by owners, so as to ensure that the2,000 acre limitations of this Code section are complied with on a state-wide basis.

(s) The commissioner shall annually submit a report to the Governor, the Department of Agriculture, the Georgia Agricultural Statistical Service, the Georgia ForestryCommission, the Department of Natural Resources, and the University of GeorgiaCooperative Extension Service and the House Ways and Means, Natural Resources and

Environment, and Agriculture and Consumer Affairs committees and the Senate Finance,Natural Resources and Environment, and Agriculture and Consumer Affairs committeesand shall make such report available to other members of the General Assembly, whichreport shall show the fiscal impact of the assessments provided for in this Code sectionand Code Section 48-5-7.5. The report shall include the amount of assessed valueeliminated from each county's digest as a result of such assessments; approximate taxdollar losses, by county, to all local governments affected by such assessments; and any





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recommendations regarding state and local administration of this Code section and CodeSection 48-5-7.5, with emphasis upon enforcement problems, if any, attendant with thisCode section and Code Section 48-5-7.5. The report shall also include any other data or

facts that the commissioner deems relevant.

(t) A public notice containing a brief, factual summary of the provisions of this Code sectionshall be posted in a prominent location readily viewable by the public in the office of theboard of tax assessors and in the office of the tax commissioner of each county in thisstate.

(u) Reserved.

(v) Reserved.

(w) At such time as the property ceases to be eligible for current use assessment or when any

ten-year covenant period expires and the property does not qualify for further current useassessment, the owner of the property shall file an application for release of current usetreatment with the county board of tax assessors who shall approve the release uponverification that all taxes and penalties with respect to the property have been satisfied.After the application for release has been approved by the board of tax assessors, theboard shall file the release in the office of the clerk of the superior court in the county inwhich the original covenant was filed. The clerk of the superior court shall file and indexsuch release in the real property records maintained in the clerk's office. No fee shall bepaid to the clerk of the superior court for recording such release. The commissioner shallby regulation provide uniform release forms.

(x) Notwithstanding any other provision of this Code section to the contrary, in any case

where a renewal covenant is breached by the original covenanter or a transferee who isrelated to that original covenanter within the fourth degree by civil reckoning, the penaltyotherwise imposed by subsection (l) of this Code section shall not apply if the breachoccurs during the sixth through tenth years of such renewal covenant, and the onlypenalty imposed shall be the amount by which current use assessment has reduced taxesotherwise due for each year in which such renewal covenant was in effect, plus interest atthe rate specified in Code Section 48-2-40 from the date the covenant is breached.

(Code 1981, § 48-5-7.4, enacted by Ga. L. 1991, p. 1903, § 6; Ga. L. 1992, p. 6, § 48; Ga. L.1993, p. 947, §§ 1-6; Ga. L. 1994, p. 428, §§ 1, 2; Ga. L. 1996, p. 1021, § 1; Ga. L. 1998, p. 553,

§§ 3, 4; Ga. L. 1998, p. 574, § 1; Ga. L. 1999, p. 589, § 2; Ga. L. 1999, p. 590, § 1; Ga. L. 1999,p. 656, § 1; Ga. L. 2000, p. 1338, § 1; Ga. L. 2002, p. 1031, §§ 2, 3; Ga. L. 2003, p. 271, § 2; Ga.L. 2003, p. 565, § 1.)

The 2000 amendment, effective May 1, 2000, in division (a)(1)(C)(iv), inserted a commafollowing "entity" near the beginning, inserted a comma following "company", inserted "byblood or marriage" and the language beginning with ", except that," and ending with "such





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family limited partnership" near the middle, inserted the language beginning with ", including"and ending with "uses," near the end, and added the proviso at the end.

The 2002 amendment, effective May 14, 2002, inserted "or the use of the property for huntingpurposes" in paragraph (b)(1), and in subsection (q), substituted "The" for "the" at the beginningof subparagraphs (q)(1)(A) through (q)(1)(C), deleted "or" at the end of subparagraph (q)(1)(C),substituted "; or" for a period at the end of paragraph (q)(2), and added paragraph (q)(3). SeeEditor's note for applicability.

The 2003 amendments. The first 2003 amendment, effective January 1, 2004, rewrote this Codesection. The second 2003 amendment, effective July 1, 2003, added the proviso at the end of thelast sentence in subsection (d).

Code Commission notes. - Pursuant to Code Section 28-9-5, in 1992, "and Environment" wasdeleted following the second occurrence of "Natural Resources" in subsection (s).

Pursuant to Code Section 28-9-5, in 1998, subsection (w), as added by Ga. L. 1998, p. 574, §1, was re-designated as subsection (x).

Pursuant to Code Section 28-9-5, in 2003, divisions (a)(2)(G)(1) and (a)(2)(G)(2) as addedby Ga. L. 2003, p. 271, § 2, was re-designated as divisions (a)(2)(G)(i) and (a)(2)(G)(ii).

Editor's notes. - Ga. L. 1991, p. 1903, § 15, not codified by the General Assembly, provides thatthis Code section shall be applicable beginning January 1, 1992, with respect to ad valoremtaxation of timber and shall be applicable beginning January 1, 1992, for all other purposes.Taxation for prior periods shall continue to be governed by prior law.

Ga. L. 1993, p. 947, § 10, not codified by the General Assembly, provides: "Sections 1, 2, 3, 4,and 9 of this Act shall be applicable to all bona fide conservation use covenants entered into forall taxable years beginning on or after January 1, 1993, and to any table of values of bona fideconservation use property established by the state revenue commissioner for all taxable yearsbeginning on or after January 1, 1993. Any bona fide conservation use covenant entered into forthe taxable year beginning January 1, 1992, shall continue to be governed by the law in effect forthat taxable year."

Ga. L. 2002, p. 1031, § 9, not codified by the General Assembly, provided that the Act shall beapplicable to all taxable years beginning on or after January 1, 2002.

Ga. L. 2003, p. 271, § 3, not codified by the General Assembly, provides that the amendment by

this Act shall be applicable to all taxable years beginning on or after January 1, 2004.Law reviews. - For note on 2000 amendment of O.C.G.A. § 48-5-7.4, see 17 Ga. St. U.L. Rev.277 (2000).





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JUDICIAL DECISIONS

Valuation of comparable properties as evidence. - Evidence of the valuations of conservation use properties was relevant in an action involving the assessment of comparablecorporate properties. Georgia-Pac. Corp. v. Talbot County Bd. of Tax Assessors, 241 Ga. App.444, 526 S.E.2d 914 (1999).





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Chapter 560-11-6 Conservation Use Property

560-11-6-.01 Application of Chapter.

(1) Regulations in this Chapter apply to conservation use valuations of property included incovenants entered into for the tax year beginning January 1, 1993.

Authority O.C.G.A. Sections 48-2-12, 48-5-7, 48-5-7.4, 48-5-269. History. Original Ruleentitled “Application of Chapter” adopted. F. May 28, 1993; eff. June 17, 1993. Repealed: NewRule of same title adopted. F. Mar. 1, 1995; eff. Mar. 21, 1995. Repealed: New Rule of sametitle adopted. F. Mar. 4, 2004; eff. Mar. 24, 2004.

560-11-6-.02 Definitions.

For the purposes of implementing O.C.G.A. Section 48-5-7.4, O.C.G.A. Section 48-5-269 andthese Regulations, the following terms are defined to mean:

(a) "Beneficial interest," in addition to legal ownership or control, means the right to derive anyprofit, benefit, or advantage by way of a contract, stock ownership or interest in an estate;

(b) "Good Faith Production" means:

1. A viable utilization of the property for the primary purpose of any good faithproduction, including, but not limited to, subsistence farming or commercial production,from or on the land of agricultural products or timber;

2. The primary use of the property shall include, but not be limited to:

(i) Raising, harvesting, or storing crops;

(ii) Feeding, breeding, or managing livestock or poultry;

(iii) Producing plants, trees, fowl, or animals; or

(iv) Production of aquaculture, horticulture, floriculture, forestry, dairy, livestock,poultry, and apiarian products;

3. Factors which may be considered in determining if such property is primarily used forgood faith production of agricultural products or timber may include, but are not limited

to:(i) The nature of the terrain;

(ii) the density of the marketable product on the land;

(iii) the past usage of the land;

(iv) the economic merchantability of the agricultural product; and





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(v) the utilization or non-utilization of recognized care, cultivation, harvesting,and like practices applicable to the product involved and any implemented plansthereof;

(c) "Maintenance in its natural condition" means to manage the land in such a manner that wouldnot ruin, erode, harm, damage, or spoil the nature, distinctiveness, identity, appearance, utility orfunction that originally characterized the property as environmentally sensitive under O.C.G.A.Section 48-5-7.4(a)(2);

(d) "Mineral exploration" means the examination and investigation of land by drilling, boring,sinking shafts, driving tunnels, or other means, for the purpose of discovering the presence andextent of valuable minerals. Such term does not include the excavation of any such minerals afterdiscovery;

(e) "Primary purpose or primary use" means the principal use to which the property is devoted,

as distinct from an incidental, occasional, intermediate or temporary use for some other purposenot detrimental to or in conflict with its primary purpose, i.e., the devotion to and utilization of the property for the full time necessary and customary to accommodate the predominant use, e.g.the growing season, the crop cycle or planting to harvest cycle;

(f) "Qualifying use" means the primary use to which the property is devoted that qualifies theproperty for current use valuation under O.C.G.A. Section 48-5-7.4;

(g) "Tract" means a parcel of property that is delineated by legal boundaries, levying authoritiestax district boundaries, or other boundaries designated by the tax assessors to facilitate the properidentification of property on their maps and records.

Authority O.C.G.A. Sections 48-2-12, 48-5-7.4, 48-5-269. History. Original Rule entitled

“Definitions” adopted. F. May 28, 1993; eff. June 17, 1993.

560-11-6-.03 Qualification Requirements.

In addition to those requirements of O.C.G.A. § 48-5-7.4, the following qualificationrequirements shall apply:

(a) No property shall qualify for current use valuation as residential transitional property unless itis devoted to use by a single family and occupied more or less continually by the owner as theprimary place of abode and for which the owner is eligible to claim a homestead exemption. Theproperty that otherwise qualifies for current use valuation as residential transitional property

shall be limited to the real property consisting of the residential improvement and no more thanthe contiguous five acres of land;

(b) In determining whether or not an applicant or the property in question qualifies for currentuse valuation provided for environmentally sensitive properties, the board of tax assessors shallrequire the applicant to submit a certification by the Department of Natural Resources asrequired by O.C.G.A. § 12-2-4(k) that the specific property is environmentally sensitive property





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as defined by O.C.G.A. § 48-5-7.4. Additionally, the board of tax assessors may requireaccompanying documentation or information including but not limited to:

1. Evidence of the legal ownership of the property;2. Evidence that the past usage of the property demonstrates it has not been developed orsignificantly altered or otherwise rendered unfit for its natural environmental purpose;and

3. Evidence that the property has been and will continue to be maintained in its naturalcondition;

(c) In determining whether or not an applicant or the property in question qualifies for currentuse valuation provided for constructed storm water wetland conservation use properties, theboard of tax assessors shall require the applicant to submit a certification by the Department of Natural Resources as required by O.C.G.A. § 12-2-4 that the specific property is constructed

storm-water wetlands of the free-water surface type property as defined by O.C.G.A. § 48-5-7.4.Additionally, the board of tax assessors may require accompanying documentation orinformation including but not limited to:

1. Evidence of the legal ownership of the property;

2. A plat of the tract in question prepared by a licensed land surveyor, showing thelocation and measured area of the tract;

3. A certification by a licensed professional engineer that the specific design used for theconstructed storm-water wetland was recommended by the engineer as suitable for suchsite after inspection and investigation; and

4. Information on the actual cost of constructing and an estimated cost of operating thestorm-water wetland, including without limitation a description of all incorporatedmaterials, machinery, and equipment.

(d) No property shall maintain current use valuation as constructed storm water wetlandconservation use property unless the owner of such property files with the board of tax assessorson or before the last day for filing ad valorem tax returns for each tax year for whichconservation use valuation is sought an annual inspection report from a licensed professionalengineer certifying that as of the date of such report the property is being maintained in a properstate of repair so as to accomplish the objectives for which it was designed.

(e) No property shall qualify for current use valuation as conservation use property if such

valuation would result in any person who has a beneficial interest in such property receiving anybenefit from current use valuation on more than 2,000 acres in this state in any tax year. Anyperson so affected shall be entitled to the benefits of current use valuation on no more than 2,000acres of such land in this state;

(f) Except as necessary to effect the provisions of the 2,000 acre limitation, a taxing jurisdictionboundary, or to exclude any property that is under a separate covenant as residential transitional





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property, each covenant must encompass the entire tract of property for which the conservationuse valuation is sought. In those instances where inclusion of the total acreage of a tract wouldcause the owner to exceed the 2,000 acre limitation, the owner shall be permitted to designate so

much of a contiguous area of the tract that will equal but not exceed the 2,000 acre limitation.

Authority O.C.G.A. Sections 48-2-12, 48-5-7, 48-5-7.4, 48-5-269. History. Original Ruleentitled “Qualification Requirements” adopted. F. May 28, 1993; eff. June 17, 1993. Repealed:New Rule of same title adopted. F. Mar. 4, 2004; eff. Mar. 24, 2004.

560-11-6-.04 Applications.

(1) All applications for current use assessment shall be made using the form adopted by theCommissioner for that purpose. Forms PT-283A, PT-283E, and PT-283R (Rev. 7/98) are herebyadopted and prescribed. The application shall be filed with the board of tax assessors of the

county in which the property is located.

(2) In those counties where Soil Conservation Service soil survey maps are available, it shall bethe responsibility of the board of tax assessors to delineate the soil types on the tax records of theapplicant’s property.

(3) In those counties where the board of tax assessors has not been able to obtain SoilConservation Service soil survey maps, the owner making application for current use assessmentshall provide the board of tax assessors with a certified soil survey of the subject property unlessanother method for determining the soil type of the subject property is authorized in writing bythe board of tax assessors.

(4) Applications for current use valuation provided for environmentally sensitive properties maybe filed without certification by the Department of Natural Resources that the specific property isenvironmentally sensitive property. However, failure to file such certification with the board of tax assessors within 30 days of the last day for filing the application for current use assessmentmay result in the application being denied by the board of tax assessors.

(5) Applications for current use valuation provided for constructed storm water wetlandconservation use properties shall not be certified as meeting the criteria of bona fide constructedstorm-water wetlands of the free-water surface type unless an authorized employee or agent of the local governing authority has inspected the site before, during, and after construction of thestorm-water wetland to determine that the property is being used for controlling or abatingpollution of surface or ground waters of this state by storm-water runoff or otherwise enhancing

the water qualify of surface or ground waters of this state.

(6) An application for current use valuation may be withdrawn prior to or within the applicabletime period for filing property tax assessment appeals after the date of mailing the notice by theboard of tax assessors of the current use valuation placed on the property for the first year of thecovenant period.





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(7) When property receiving current use assessment and subject to a conservation use covenant istransferred to a new owner and the new owner fails to apply for a continuation of the current useassessment on or before the deadline for filing tax returns in the year following the year in which

the transfer occurred, such failure may be taken by the board of tax assessors as evidence that abreach of the covenant has occurred in which case the board of tax assessors shall send to boththe transferor and the transferee a notice of the board’s intent to assess a penalty for the breach of the covenant. The notice shall be entitled "Notice of Intent to Assess Penalty for Breach of aConservation Use Covenant" and shall set forth the following information:

(a) the requirement of the new owner of the property currently receiving current useassessment to apply for a continuation of the current use assessment within 15 days of thedate of postmark of the notice;

(b) the requirement of the new owner of the property currently receiving current useassessment to continuously devote the property to an applicable bona fide qualifying use

of the duration of the covenant;

(c) the change to the assessment if the covenant is breached; and

(d) the amount of the penalty if the covenant is breached.

(8) In the event the new owner fails to apply during the period provided for in paragraph 6 of thisregulation, such failure may be taken by the board of tax assessors as further evidence thecovenant has been breached due to the new owner’s lack of qualification or intent not tocontinuously devote the property to an applicable bona fide qualifying use and the board of taxassessors shall be authorized to declare the covenant in breach and assess a penalty.

(9) When property receiving current use assessment and subject to a conservation use covenant is

transferred to an estate or heirs by virtue of the death of a covenant owner, and the estate or heirsfail to apply for a continuation of the current use assessment on or before the deadline for filingtax returns in the year following the year in which the death occurred, such failure may be takenby the board of tax assessors as evidence that a breach of the covenant has occurred in whichcase the board of tax assessors shall send to any remaining parties to the covenant, the estate orthe heirs a notice entitled "Notice of Intent to Terminate a Conservation Use Covenant." Thenotice shall set forth the following:

(a) the requirement of the estate or heirs to the property currently receiving current useassessment to apply for a continuation of the current use assessment within 15 days of thedate of postmark of the notice;

(b) the requirement of the estate or heirs to the property currently receiving current useassessment to continuously devote the property to an applicable bona fide qualifying usefor the duration of the covenant; and

(c) the change to the assessment if the covenant is breached.

(10) In the event the estate or heirs fail to apply during the period provided for in paragraph 8 of this regulation, such failure may be taken by the board of tax assessors as further evidence the





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covenant has been breached due to the estate or heirs' lack of qualification or intent not tocontinuously devote the property to an applicable bona fide qualifying use and the board of taxassessors shall be authorized to declare the covenant in breach without penalty.

(11) All approved applications for current use assessment shall be filed with the clerk of thesuperior court in the county where the property is located.

(a) the fee of the clerk of the superior court for recording approved applications shall bepaid by the owner of the property with the application for current use assessment.

(b) the board of tax assessors shall collect the recording fee from the applicant seekingcurrent use assessment and such recording fee to be in the amount provided for in Article2 of Chapter 6 of Title 15 and shall be paid to the clerk of the superior court when theapplication is filed with the clerk.

(c) if the application for current use assessment is denied, the board of tax assessors shall

notify the applicant in the same manner that notices of assessment are given pursuant toO.C.G.A. § 48-5-306 and shall return any filing fee paid by the applicant.

(12) At such time as property ceases to be eligible for current use assessment, the owner of theproperty shall file an application for release of current use assessment with the county board of tax assessors.

(a) the board of tax assessors shall approve the release upon verification that all taxes andpenalties have been satisfied.

(b) the board of tax assessors shall file the approved release in the office of the clerk of the superior court in the county in which the original covenant for current use assessment

was filed. No fee shall be paid to the clerk of the superior court for recording suchrelease.

Authority O.C.G.A. Sections 48-2-12, 48-5-7, 48-5-7.4, 48-5-269. History. Original Ruleentitled “Applications” adopted. F. May 28, 1993; eff. June 17, 1993. Repealed: New Rule of same title adopted. F. Mar. 1, 1995; eff. Mar. 21, 1995. Repealed: New Rule of same titleadopted. F. Feb. 24, 1997; eff. Mar. 16, 1997. Repealed: New Rule of same title adopted. F.Mar. 10, 1999; eff. Mar. 30, 1999. Amended: F. Feb. 2, 2000; eff. Feb. 22, 2000. Repealed:New Rule of same title adopted. F. Mar. 4, 2004; eff. Mar. 24, 2004.

560-11-6-.05 Change of Qualifying Use.

(1) During the covenant period the owner may change, without penalty, the use of the propertyfrom one qualifying use to another qualifying use, but such owner shall be required to givenotice of any such change to the board of tax assessors on or before the last day for the filing of atax return in the county for the tax year for which the change is sought. Failure to so notify theboard of tax assessors of the change in use shall constitute a breach of the covenant effectiveupon the date of discovery of the breach.





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(2) In those instances where the property owner has duly notified the tax assessors that the use of the property has been changed from one qualifying use to another qualifying use, the board of tax assessors shall re-calculate the current use valuation of the property for said tax year in

accordance with the valuation standards and tables prescribed by these Regulations for the newqualifying use, however, the limitation on valuation increases or decreases provided for byO.C.G.A. Section 48-5-269 shall be applied to the recomputed valuation as if the owner hadoriginally covenanted the property in the new qualifying use.

(3) In addition to the provisions for property subject to the covenant to lie fallow or idle inO.C.G.A. 48-5-7.4(p)(2), allowing conservation use property to lie fallow due to economic orfinancial hardship shall not be considered a change of qualifying use nor a breach of thecovenant provided the owner notifies the board of tax assessors on or before the last day forfiling a tax return in the county of the land lying fallow and does not allow the land to lie fallowfor more than two years of any five year period.

Authority O.C.G.A. Sections 48-2-12, 48-5-7.4, 48-5-269. History. Original Rule entitled“Change of Qualifying Use” adopted. F. May 28, 1993; eff. June 17, 1993.

560-11-6-.06 Breach of Covenant.

(1) If a breach of the covenant occurs during a tax year but before the tax rate is established forthat year, the penalty for that partially completed year shall be calculated based upon the tax ratein effect for the immediately preceding tax year, however, the tax due for the partially completedyear shall be the same as would have been due absent the breach.

(2) If a breach occurs on all or part of the property that was the subject of an original covenant

and was transferred in accordance with O.C.G.A. Section 48-5-7.4(i), then the breach shall bedeemed to have occurred on all the property that was the subject of the original covenant and thepenalty shall be pro rata assessed against each of the parties to the covenant in proportion to thetax benefit enjoyed by each during the life of the original covenant.

(3) The breach shall be deemed to occur upon the occasion of any event which would otherwisedisqualify the property from receiving the benefit of current use valuation and the lien against theproperty for penalties and interest shall attach as of the date of that disqualifying event.

(4) If a covenant is breached by the original covenanter or a transferee who is related to theoriginal covenanter within the fourth degree of civil reckoning, and where such breach occursduring the sixth through tenth years of a renewal covenant, the penalty imposed shall be only the

amount by which current use assessment has reduced taxes otherwise due for each year in whichsuch renewal covenant was in effect, plus interest at the rate specified in O.C.G.A. Section 48-2-40 from the date the covenant was breached.

Authority O.C.G.A. Sections 48-2-12, 48-5-7.4, 48-5-269. History. Original Rule entitled“Breach of Covenant” adopted. F. May 28, 1993; eff. June 17, 1993. Repealed: New Rule of same title adopted. F. Mar. 10, 1999; eff. Mar. 30, 1999.





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560-11-6-.07 Valuation of Qualified Property.

Annually, and in accordance with the provisions and requirements of O.C.G.A. § 48-5-269, theCommissioner shall propose and promulgate by regulation as specified by the GeorgiaAdministrative Procedure Act, tables and standards of value for current use valuation of properties whose qualifying use is as bona fide conservation use properties. Once adopted by theCommissioner, these tables and standards of value shall be published and otherwise furnished tothe boards of tax assessors and shall serve as the basis upon which current use valuation of suchqualified properties shall be calculated for the applicable tax year.

(a) Conservation use land shall be divided into two use groups consisting of nine soilproductivity classes each. These two use groups shall be agricultural land (crop land and pastureland) and timberland. The Commissioner shall determine the appropriate soil characteristics or

site index factors for each of these eighteen soil productivity classes for use as a guide for theassessors. In those counties where the Soil Conservation Service of the U.S. Department of Agriculture has classified the soil according to its productivity, the Commissioner shall insteadprepare and publish a table converting the Soil Conservation Service’s codes into the eighteensoil productivity classes.

(b) The state shall be divided into the following areas for the purpose of accumulating theincome and market information necessary to determine conservation use values:

1. For the purpose of determining the income of crop land and pasture land, the state shallbe divided into an appropriate grouping of the nine crop-reporting districts as delineatedby the Georgia Agricultural Statistical Service and which shall be referred to as

agricultural districts;2. For the purpose of determining the income of timber land, the agricultural districtsshall be combined into timber zones as follows: agricultural districts #1, #2 and #3 shallcompose timber zone #1, agricultural districts #4, #5 and #6 shall compose timber zone#2, and agricultural districts #7, #8 and #9 shall compose timber zone #3;

3. For the purpose of determining the market value of agricultural land and timberland,the state shall be divided into an appropriate grouping of the nine crop-reporting districtsas delineated by the Georgia Agricultural Statistical Service. Such areas shall be referredto as market regions.

(c) Sixty-five percent of the conservation use value shall be attributable to the capitalization of

net income from the property and this component of total value shall be determined as follows:

1. For crop land, the income valuation increment of the conservation use valuation shallbe based on the five-year weighted average of per-acre net income from those majorpredominant acreage crops harvested in at least 125 counties of Georgia ("base crops").In making this calculation, the Commissioner, utilizing the latest information eitherpublished or about to be published in the Georgia Department of Agriculture’s edition of





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Georgia Agricultural Facts and the United States Department of Agriculture EconomicResearch Service’s Costs of Production-Major Field Crops, shall:

(i) For each year, determine for each of the nine agricultural districts the yield peracre for each of the base crops;

(ii) For each year, determine for each of the nine agricultural districts the acresharvested of each of the separate base crops and the total acres harvested of all thebase crops;

(iii) For each year, determine a statewide price received per unit of yield for eachof the base crops;

(iv) For each year, determine a state-wide cost of production consisting of thetypical costs incurred in the production of the base crops, including, but notlimited to, the reasonable cost of planting, harvesting, overhead, interest on

operating loans, insurance and management;

(v) For each year, using the determinations herein, compute for each of the nineagricultural districts, the weighted net income per acre by summing the results of the computation of each base crop’s net income obtained by multiplying the yieldper acre times the percentage of total acreage times the price received and thenmaking a reduction to account for the cost of production;

(vi) Compute for each of the nine agricultural districts, the per acre incomevaluation by capitalizing the average per acre weighted net income beforeproperty taxes, utilizing the rate of capitalization provided for in O.C.G.A. § 48-5-269 plus the effective ad valorem tax rate;

2.(i) For pastureland, the income valuation increment of the conservation use valuation shall bebased on the five-year weighted average of per-acre rental rates of pasture property. In makingthis calculation, the Commissioner, utilizing the latest information available, shall:

(ii) Compute for each of the nine agricultural districts, the per acre income valuation bycapitalizing the average per acre rental rates weighted by the acreage of hay harvested each yearutilizing the rate of capitalization provided for in O.C.G.A. § 48-5-269;

3.(i) The income valuation derived for crop land and pasture land shall be combined into theincome valuation for agricultural land by calculating and applying a weighted average of all cropand pasture acreage in each agricultural district.

(ii) Using soil productivity data from the Soil Conservation Service of the U.S. Department of Agriculture, determine productivity influence factors by calculating the relationships between thevolumes of corn that will grow on the soils contained within each of the nine productivityclasses. Apply these factors to the per acre income valuation of agricultural land to determine theincome valuations for each of the nine soil productivity classes.





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4. For timberland, the income valuation increment of the conservation use valuation shall bebased on the five-year weighted average of per-acre net income from hardwood and softwoodharvested in Georgia. In making this calculation the Commissioner shall:

(i) For each timber category and zone, determine for the immediately preceding fiveyears for which information is available, the unit prices received by the sellers of standing timber in Georgia from reports received by the Commissioner of actual sales,from information furnished by the Georgia Forestry Commission, from commerciallyprepared publications of average sales prices, or from a combination of these sources;

(ii) For each timber category and zone, determine the average volumes of the varioustypes of timber harvested annually in Georgia;

(iii) For each timber category and zone, compute the gross income each year from theharvests of timber by multiplying the unit price for each year times the annual average

harvest volumes of each type of timber harvested;(iv) For each timber zone, determine the acres of softwood timberland and hardwoodtimberland;

(v) For each timber zone, compute the weighted gross income per acre for each year bydividing the gross income from the harvest of softwoods each year by the acreage of softwood timberland; dividing the gross income from the harvest of hardwoods each yearby the acreage of hardwood timberland and weighting the two resulting per acre grossincomes by the percentage of acres of softwood and hardwood timberland to total acresof timberland;

(vi) For each timber zone, determine the costs of production of timber for each year

including, but not limited to, the cost of site preparation, planting, seedlings, prescribedburnings, management, marketing costs and ad valorem taxes due on the harvest or saleof timber;

(vii) For each timber zone, determine the acreages of timberland annually receivingproduction treatments, i.e. site preparation, planting and burning;

(viii) For each timber zone, compute the production expenses per acre incurred each yearby multiplying the expense by the appropriate factor, i.e. multiply the cost of sitepreparation per acre by the percentage of acres annually receiving this treatment, multiplythe harvest tax millage by the weighted gross income per acre;

(ix) For each timber zone, compute the net income per acre for each year by subtractingthe production expenses incurred during the year from the weighted gross income peracre for that year;

(x) For each timber zone, calculate the per acre income valuation by capitalizing theaverage per acre net income before property taxes, utilizing the rate of capitalizationprovided for in O.C.G.A. § 48-5-269 plus the effective ad valorem tax rate;





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(xi) Determine productivity influence factors by calculating the relationships between thevolumes of Loblolly Pine grown on each of the nine productivity classes of soil and applythese factors to the per acre income valuation for the benchmark land, to determine the

income valuations for each of the nine soil productivity classes.

(d) Thirty-five percent of the conservation use value shall be attributable to values produced by amarket study consisting of sales data from arms length bona fide sales of comparable realproperty with and for the same existing use. In determining this increment of total value, theCommissioner shall:

1. Gather a statistically valid sample of qualified sales of agricultural and timberproperties;

2. Calculate a residual land value for each sale in the sample by adjusting the sales priceto remove any portion representing value attributable to any component of the sale other

than the land;3. Utilizing the residual land value sale prices, determine, as far as is practical, therelationships between the average sales price per acre for each of the nine soilproductivity classes in each of the market regions.

(e) Environmentally sensitive properties and constructed storm water wetland conservation useproperties shall be classified by the board of tax assessors as being within the timber land usegroup and shall be valued according to the current use value determined for timber land of thesame or similar soil productivity class.

(f) The current use value for land lying under water, such as ponds, lakes or streams, shall be thevalue determined for the lowest productivity level of the predominate adjacent land use.

(g) Land utilized for an orchard or vineyard shall be classified as cropland. The trees, shrubs orvines shall be considered an improvement to the land and separately valued.

(h) Current use valuation for qualified bona fide residential transitional property shall bedetermined annually by the board of tax assessors by the consideration, as applicable, of thecurrent use of such property, its annual productivity, if any, and sales data of comparable realproperty with and for the same existing use.

(i) Except as otherwise provided, the total current use valuation for any property, includingqualified improvements, whose qualifying use is as bona fide conservation use property for anyyear during the covenant period shall not be increased or decreased by more than three percent

from the current use valuation for the immediately preceding tax year or be increased ordecreased during the entire covenant period by more than 34.39 percent from its current usevaluation for the first year of the covenant period. The limitations imposed herein shall apply tothe total value of all the conservation use property that is the subject of an individual covenantincluding any improvements that meet the qualifications set forth in O.C.G.A. § 48-5-7.4(a)(1);provided, however, that in the event the owner changes the use of any portion of the land or addsor removes there from any such qualified improvements, the limitations imposed by this





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subsection shall be recomputed as if the new uses and improvements were in place at the timethe covenant was originally entered. This limitation on increases or decreases shall not apply tothe current use valuation of residential transitional property.

Authority O.C.G.A. Sections 48-2-12, 48-5-7, 48-5-7.4, 48-5-269. History. Original Ruleentitled “Valuation of Qualified Property” adopted. F. May 28, 1993; eff. June 17, 1993.Repealed: New Rule of same title adopted. F. Mar. 4, 2004; eff. Mar. 24, 2004.

560-11-6-.08 Appeals.

(1) Applications for current use valuation as conservation use property or residential transitionalproperty provided by O.C.G.A. Section 48-5-7.4 shall be approved or denied by the county boardof tax assessors. If the application is denied, the board of tax assessors shall notify the applicantin the same manner that notices of assessment are given pursuant to O.C.G.A. Section 48-5-306.

Appeals from the denial of an application shall be made in the same manner, according to thesame time requirements, and decided in the same manner that other ad valorem tax assessmentappeals are made pursuant to O.C.G.A. Section 48-5-311.

(2) For the first year of the covenant period the taxpayer shall be notified by the board of assessors of the current use valuation placed on the property for that year. Appeals shall be madeand decided in the same manner as other ad valorem tax assessment appeals are made anddecided pursuant to O.C.G.A. 48-5-311.

(3) During the covenant period the taxpayer shall be given notification of any change in thecurrent use valuation made by the board of tax assessors for the then current tax year. Appealsshall be made and decided in the same manner as other ad valorem tax assessment appeals are

made and decided pursuant to O.C.G.A. Section 48-5-311.

(4) Appeals regarding the current use valuation of conservation use property under paragraphs(2) and (3) of this regulation may be made contesting the board of tax assessor’s initialdetermination or subsequent change of the qualifying use of the property, the soil classificationof any part or all of the qualified property, the valuation of any qualified improvements, theassessment ratio utilized with regard to the qualified property; as well as with regard to anyalleged errors that may have been made by the assessors in the application of the tables andstandards of value prescribed by the Commissioner. An appeal, however, may not be made to thelocal board of tax assessors concerning the tables or standards of value prescribed by theCommissioner pursuant to Regulation 560-11-6-.09.

(5) The tax assessors shall continue to notify the taxpayer of any changes to the fair market valueof the covenanted property, and such notice shall conform to the provisions of O.C.G.A. Section48-5-306. A taxpayer desiring to appeal such changes shall do so in the same manner as otherassessment appeals are made pursuant to O.C.G.A. Section 48-5-311.

Authority O.C.G.A. Sections 48-2-12, 48-5-7.4, 48-5-269. History. Original Rule entitled“Appeals” adopted. F. May 28, 1993; eff. June 17, 1993.





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560-11-6-.09 Table of Conservation Use Land Values.

For the purpose of prescribing the current use values for conservation use land, the state shall bedivided into the following 9 Conservation Use Valuation Areas (CUVA 1 through CUVA 9) andthe following accompanying table of per acre land values shall be applied to each acre of qualified land within the CUVA for each soil productivity classification for timber land (W1through W9) and agricultural land (A1 through A9):

(a) CUVA #1 counties: Bartow, Catoosa, Chattooga, Dade, Floyd, Gordon, Murray, Paulding,Polk, Walker, and Whitfield. Table of per acre values: W1-568, W2-511, W3-464, W4-426, W5-391, W6-364, W7-341, W8-314, W9-286, A1-1,030, A2-974, A3-900, A4-826, A5-747, A6-668,A7-595, A8-522, A9-449;

(b) CUVA #2 counties: Barrow, Cherokee, Clarke, Cobb, Dawson, Dekalb, Fannin, Forsyth,

Fulton, Gilmer, Gwinnett, Hall, Jackson, Lumpkin, Oconee, Pickens, Towns, Union, Walton, andWhite. Table of per acre values: W1-769, W2-696, W3-629, W4-569, W5-525, W6-493, W7-465, W8-428, W9-389, A1-1,128, A2-1,005, A3-895, A4-792, A5-709, A6-634, A7-568, A8-518, A9-465;

(c) CUVA #3 counties: Banks, Elbert, Franklin, Habersham, Hart, Lincoln, Madison,Oglethorpe, Rabun, Stephens, and Wilkes. Table of per acre values: W1-769, W2-696, W3-629,W4-569, W5-525, W6-481, W7-405, W8-331, W9-277, A1-859, A2-780, A3-700, A4-621, A5-542, A6-490, A7-402, A8-337, A9-286;

(d) CUVA #4 counties: Carroll, Chattahoochee, Clayton, Coweta, Douglas, Fayette, Haralson,Harris, Heard, Henry, Lamar, Macon, Marion, Meriwether, Muscogee, Pike, Schley, Spalding,

Talbot, Taylor, Troup, and Upson. Table of per acre values: W1-556, W2-499, W3-452, W4-415, W5-362, W6-337, W7-294, W8-255, W9-209, A1-705, A2-632, A3-580, A4-519, A5-456,A6-379, A7-329, A8-257, A9-187;

(e) CUVA #5 counties: Baldwin, Bibb, Bleckley, Butts, Crawford, Dodge, Greene, Hancock,Houston, Jasper, Johnson, Jones, Laurens, Monroe, Montgomery, Morgan, Newton, Peach,Pulaski, Putnam, Rockdale, Taliaferro, Treutlen, Twiggs, Washington, Wheeler, and Wilkinson.Table of per acre values: W1-475, W2-439, W3-404, W4-370, W5-336, W6-301, W7-266, W8-231, W9-193, A1-524, A2-457, A3-425, A4-389, A5-347, A6-297, A7-245, A8-194, A9-143;

(f) CUVA #6 counties: Bulloch, Burke, Candler, Columbia, Effingham, Emanuel, Glascock,Jefferson, Jenkins, McDuffie, Richmond, Screven, and Warren. Table of per acre values: W1-

469, W2-432, W3-394, W4-359, W5-322, W6-285, W7-248, W8-210, W9-173, A1-594, A2-528, A3-483, A4-442, A5-389, A6-325, A7-266, A8-204, A9-146;

(g) CUVA #7 counties: Baker, Calhoun, Clay, Decatur, Dougherty, Early, Grady, Lee, Miller,Mitchell, Quitman, Randolph, Seminole, Stewart, Sumter, Terrell, Thomas, and Webster. Tableof per acre values: W1-503, W2-458, W3-417, W4-376, W5-332, W6-291, W7-248, W8-204,W9-163, A1-689, A2-625, A3-556, A4-485, A5-416, A6-349, A7-271, A8-208, A9-142;





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(h) CUVA #8 counties: Atkinson, Ben Hill, Berrien, Brooks, Clinch, Coffee, Colquitt, Cook,Crisp, Dooly, Echols, Irwin, Jeff Davis, Lanier, Lowndes, Telfair, Tift, Turner, Wilcox, andWorth. Table of per acre values: W1-546, W2-495, W3-444, W4-394, W5-344, W6-294, W7-

244, W8-194, W9-159, A1-696, A2-659, A3-595, A4-532, A5-467, A6-404, A7-314, A8-255,A9-190;

(i) CUVA #9 counties: Appling, Bacon, Brantley, Bryan, Camden, Charlton, Chatham, Evans,Glynn, Liberty, Long, McIntosh, Pierce, Tattnall, Toombs, Ware, and Wayne. Table of per acrevalues: W1-551, W2-499, W3-452, W4-402, W5-351, W6-303, W7-253, W8-203, W9-159, A1-645, A2-623, A3-559, A4-499, A5-437, A6-376, A7-314, A8-252, A9-190.

Authority O.C.G.A. Sections 48-2-12, 48-5-7, 48-5-7.4, 48-5-269. History. Original Ruleentitled "Table of Conservation Use Land Values" adopted. F. May 28, 1993; eff. Jun. 17, 1993.Repealed: New Rule same title adopted. F. May 13, 1994; eff. Jun. 2, 1994. Repealed: NewRule, same title, adopted. F. Mar. 1, 1995; Mar. 21, 1995. Repealed: New Rule, same title,

adopted. F Jan. 28, 1996; eff. Feb. 18, 1996. Repealed: New Rule, same title, adopted. F. Feb.24, 1997; eff. Mar. 16, 1997. Repealed: New Rule same title, adopted. F. Dec. 9, 1997; Dec. 29,1997; Dec. 29, 1997. Repealed: New Rule, same title, adopted. F. Mar. 10, 1999; eff. Mar. 30,1999. Amended: F. Feb. 2, 2000; eff. Feb. 22, 2000. Amended: F. Apr. 20, 2001; eff. May 10,2001. Repealed: New Rule of same title adopted. F. Apr. 17, 2002; eff. May 7, 2002. Repealed:New Rule, same title adopted. F. May 19, 2003; eff. June 8, 2003. Repealed: New Rule of sametitle adopted. F. Mar. 4, 2004; eff. Mar. 24, 2004.





Soil Cnty Soil Soil Agric Wood Soil Cnty Soil

Type No Composition Description Prod Prod Type No Composition

iw INLAND WATER 9 9 11E4 PACOLET

pond LAKES, STREAMS,AND PONDS

9 9 120B3 TALBOTT

quar ROCK QUARRY 9 9 120C3 TALBOTT

WATER 9 9 122A1 DOWELLTON

102B TALBOTT SILT LOAM, 2 TO 6 6 4 123A WOLFTEVER

102B2 TALBOTT SILT LOAM, 2 TO 6 6 4 123A1 008 ROME

102C TALBOTT SILT LOAM, 6 TO 15 5 4 123A1 041 ROME

102C2 TALBOTT SILT LOAM, 6 TO 10 5 4 123A1 110 ROME

102C2 039 PACOLET SANDY LOAM, 6 TO 10 5 5 123A1 146 ROME

102C2 133 PACOLET SANDY LOAM, 6 TO 10 5 5 123B WOLFTEVER

102D2 TALBOTT SILT LOAM, 10 TO 15 8 4 123B1 008 ROME

103C3 TALBOTT SILTY CLAY LOAM, 6TO 10, ERODED

6 4 123B1 041 ROME

103D3 TALBOTT SILTY CLAY LOAM, 10TO 25, ERODED

8 8 123B1 110 ROME

106A GAYLESVILLE SILT LOAM, FREQ

FLOODED

2 8 123B1 146 ROME

106A1 008 TUPELO CLAY LOAM, FREQFLOODED

6 7 123C WOLFTEVER

106A1 041 TUPELO SILT LOAM, FREQFLOODED

6 7 123C2 ROME




78



106A1 110 TUPELO CLAY LOAM, FREQFLOODED

6 7 124A1 CARTECAY

106A1 146 TUPELO SILT LOAM, FREQFLOODED

6 7 129A1 STASER

108B WAYNESBORO FINE SANDY LOAM, 2TO 6

3 4 129B SIPSEY

108B2 WAYNESBORO FINE SANDY LOAM, 2TO 6

3 4 129D SIPSEY

108C WAYNESBORO FINE SANDY LOAM, 6TO 10

4 4 13 DUMPS

108C2 WAYNESBORO FINE SANDY LOAM, 6

TO 10

4 4 130A WHITWELL

108D WAYNESBORO FINE SANDY LOAM, 10TO 15

4 4 13E3 NANKIN

108D2 WAYNESBORO FINE SANDY LOAM, 10TO 15

4 8 152B HANCEVILLE

109C3 WAYNESBORO CLAY LOAM, 6 TO10,ERODED

4 4 152C HANCEVILLE

109D3 WAYNESBORO CLAY LOAM, 10 TO 25,ERODED

5 8 152E HANCEVILLE

10A1 NORFOLK LOAMY SAND, 0 TO 2 2 3 153B3 CUNNINGHAM

10B1 NORFOLK LOAMY SAND, 2 TO 5 3 3 153C3 CUNNINGHAM

10B2 PACOLET SANDY LOAM, 2 TO 6 5 5 153D3 CUNNINGHAM

10C2 PACOLET SANDY LOAM, 6 TO 10 5 5 155B1 DEWEY

10C2 008 PACOLET SANDY LOAM, 2 TO 10 5 5 155C2 DEWEY







10C2 043 NORFOLK LOAMY SAND, 5 TO 8 4 3 155D2 DEWEY

10C2 065 NORFOLK LOAMY SAND, 5 TO 8 4 3 15B1 BUNCOMBE

10C2 110 PACOLET SANDY LOAM, 2 TO 10 5 5 16

10D2 PACOLET SANDY LOAM, 10 TO15

6 5 164 UDORTHENTS

10E1 PACOLET SANDY LOAM, 15 TO25

8 5 164A1 CARTECAY

10E2 PACOLET SANDY LOAM, 15 TO25

8 5 165

112B TOWNLEY-TIDIN

2 TO 6 6 8 165 008

112C2 TOWNLEY SILT LOAM, 2 TO 10 9 7 165 012 UDORTHENTS 112D TOWNLEY-TIDIN

6 TO 15 8 8 165 045 UDORTHENTS

112D2 TOWNLEY SILT LOAM, 10 TO 15 8 8 165 053 UDORTHENTS

112E TOWNLEY-TIDIN

15 TO 30 9 8 165 110

112F1 TOWNLEY SILT LOAM, 25 TO 45 9 8 165 134 UDORTHENTS

11B3 PACOLET SANDY CLAY LOAM, 2TO 6, ERODED

5 8 166

11C3 PACOLET SANDY CLAY LOAM, 2

TO 10, ERODED

7 8 166 105 ULTIC

11C3 072 PACOLET SANDY CLAY LOAM, 6TO 10, ERODED

7 8 166 155 ULTIC


7 8 167 WAYNESBORO




80




7 8 16A1 KOLOMOKI

11D3 PACOLET SANDY CLAY LOAM,10 TO 15, ERODED

8 8 16A1 043 FACEVILLE

11E3 PACOLET SANDY CLAY LOAM,15 TO 25, ERODED

9 8 16A1 065 FACEVILLE

16B1 FACEVILLE LOAMY SAND, 2 TO 5 2 3 29C1 ALBERTVILLE

16C2 FACEVILLE SANDY LOAM, 5 TO 8,ERODED

4 3 29C2 ALBERTVILLE

170A CAPSHAW 5 4 29D ALBERTVILLE

170A1 WOLFTEVER 5 5 29D1 ALBERTVILLE

170B CAPSHAW 5 4 29D2 ALBERTVILLE 170B1 WOLFTEVER 6 5 29E ALBERTVILLE

170C2 WOLFTEVER 6 5 29E1 ALBERTVILLE

171B1 TIDINGS 6 4 29E2 ALBERTVILLE

171C1 TIDINGS 7 4 29F1 TIDINGS

171D1 TIDINGS 8 4 30C1 TIDINGS

171F1 TIDINGS 9 8 30D TIDINGS

17B1 HORNSVILLE 4 5 30D1 TIDINGS

17B2 HOLSTON 4 4 30E TIDINGS

17C2 HOLSTON 4 4 30F TIDINGS

17D1 HOLSTON 5 4 30F1 TIDINGS

17D2 HOLSTON 5 4 31B TOWNLEY 185 ULTIC 9 9 31C2 TOWNLEY

189A1 SULLIVAN 3 2 31D TOWNLEY

18A1 RIGDON 4 5 31E TOWNLEY

18E ASHE ASSOC MODERATELY STEEP 8 8 31E1 TOWNLEY







18F ASHE ASSOC 9 8 31F1 TOWNLEY

19A1 REMBERT SANDY LOAM, FREQFLOODED

8 9 32C3 TOWNLEY

19A1 013 MANDARIN SAND 8 8 32C3 008 TOWNLEY

19A1 024 MANDARIN SAND 8 8 32C3 110 TOWNLEY

200 URBAN LAND 9 9 32E3 TOWNLEY

207C ALLEN 5 4 32E3 008 TOWNLEY

207E ALLEN 8 6 32E3 110 TOWNLEY

208C WAYNESBORO 4 4 33A CHENNEBY

21B1 WICKSBURG 7 6 33A1 WEHADKEE

21C1 WICKSBURG 7 6 33B1 FOXWORTH

229C ALBERTVILLE 5 4 33B1 043 BIGBEE

22D TUSQUITEE 4 3 33B1 053 LAKELAND

22E TUSQUITEE 8 6 33B1 065 BIGBEE

230A WHITWELL 4 1 34A1 COOSAW

244C LYERLY 9 8 35A WAX




82



245C BARFIELD 8 9 35A1 CHIPLEY

248C CONASAUGA 8 7 35A1 008 WAX

252C HANCEVILLE 4 6 35A1 041 WAX

266C FULLERTON URBAN LANDCOMPLEX, 2 TO 10

5 5 35A1 110 WAX

266C 105 MINVALE URBAN LANDCOMPLEX, 2 TO 15

5 4 35A1 146 WAX

266C 155 MINVALE URBAN LANDCOMPLEX, 2 TO 15

5 4 35B WAX

278C CUNNINGHAM 6 4 35B1 WAX

284E MONTEVALLO 9 8 35C1 WAX

289A HAMBLEN 3 2 36B1 CHISOLM 28E1 NELLA 8 7 36B2 ARAGON

297C TOWNLEY 7 7 36C2 ARAGON

298F HECTOR 9 8 36D2 ARAGON

29B ALBERTVILLE 5 4 36E1 ARAGON

29B1 ALBERTVILLE 5 4 37B1 EDDINGS

29B2 ALBERTVILLE 5 4 37B1 148 BLANTON

38A1 REMBERT 8 9 40B MINVALE

39B1 EUHARLEE 5 4 40B1 MINVALE

39C2 EUHARLEE 5 4 40B1 008 SHACK

401 CHEWACLA 5 2 40B1 110 SHACK

401A1 TAWCAW CHASTAIN 8 8 40B2 MINVALE







401A1 008 CHEWACLA FINE SANDY LOAM,FREQ FLOODED

5 2 40C1 MINVALE

401A1 043 RIVERVIEW SILT LOAM 2 1 40C1 008 SHACK

401A1 065 RIVERVIEW SILT LOAM 2 1 40C1 110 SHACK

401A1 066 CHEWACLA SILT LOAM 4 2 40C2 MINVALE

401A1 070 CHEWACLA SILT LOAM 4 2 40D MINVALE

401A1 072 CHEWACLA SANDY LOAM 5 2 40D1 MINVALE

401A1 079 CHEWACLA FINE SANDY LOAM 3 2 40D1 008 SHACK

401A1 090 CHEWACLA SILT LOAM 4 2 40D1 110 SHACK

401A1 110 CHEWACLA FINE SANDY LOAM,FREQ FLOODED

5 2 40D2 MINVALE

401A1 130 CHEWACLA SANDY LOAM 5 2 40E MINVALE

401A1 131 CHEWACLA SILT LOAM 4 2 40E1 MINVALE

401A1 157 CHEWACLA SILT LOAM 4 2 40E1 008 SHACK

402 CONGAREE 1 1 40E1 110 SHACK

402A1 CONGAREE SILT LOAM 1 1 40E2 MINVALE

402A1 043 RIVERVIEW SILT LOAM 2 1 410B2 CECIL 402A1 065 RIVERVIEW SILT LOAM 2 1 410C2 CECIL

402A1 079 CONGAREE FINE SANDY LOAM 1 1 410D2 CECIL

402A1 090 RIVERVIEW SILT LOAM 2 1 410D2 039 CECIL




84



402A1 157 RIVERVIEW SILT LOAM 2 1 410D2 133 CECIL

403C3 GEORGEVILLE 6 8 410E1 CECIL

403D3 GEORGEVILLE 9 8 410E2 CECIL

405A1 CHASTAIN 8 8 410E2 090 PACOLET

405A1 066 WEHADKEE SILT LOAM 8 7 410E2 157 PACOLET

405A1 070 WEHADKEE SILT LOAM 8 7 411B3 CECIL

405A1 072 WEHADKEE FINE SANDY LOAM 5 7 411B3 072 CECIL

405A1 130 WEHADKEE FINE SANDY LOAM 5 7 411B3 130 CECIL

405A1 131 WEHADKEE SILT LOAM 8 7 411C3 CECIL

406A1 008 ALTAVISTA FINE SANDY LOAM, 0TO 2

1 1 411C3 072 CECIL

406A1 090 ALTAVISTA SANDY LOAM, 0 TO 2 2 1 411C3 130 CECIL

406A1 110 ALTAVISTA FINE SANDY LOAM, 0TO 2

1 1 411D3 CECIL

406A1 157 ALTAVISTA SANDY LOAM, 0 TO 2 2 1 411D3 090 PACOLET

406B1 ALTAVISTA 2 1 411D3 157 PACOLET

406B1 018 ALTAVISTA SANDY LOAM, 1 TO 4 3 1 411E3 CECIL

406B1 079 ALTAVISTA SANDY LOAM, 0 TO 3 2 1 415B2 HIWASSEE

406B1 102 ALTAVISTA SANDY LOAM, 1 TO 4 3 1 415B2 039 DAVIDSON

406B2 ALTAVISTA 3 1 415B2 066 DAVIDSON







407B1 APPLING 4 3 415B2 070 DAVIDSON

407B2 APPLING 4 3 415B2 072 HIWASSEE

407C2 APPLING 5 3 415B2 130 HIWASSEE

407D2 APPLING 5 3 415B2 131 DAVIDSON

407E2 WEDOWEE 6 4 415B2 133 DAVIDSON

408C3 APPLING 6 7 415C2 HIWASSEE

409B1 BUNCOMBE LOAMY SAND 7 5 415C2 072 HIWASSEE

409B1 018 BUNCOMBE LOAMY SAND, 1 TO 5 6 5 415C2 130 HIWASSEE

409B1 102 BUNCOMBE LOAMY SAND, 1 TO 5 6 5 415D2 HIWASSEE

415E2 HIWASSEE 8 5 422E2 133 GWINNETT 416B3 HIWASSEE 4 7 423B3 GWINNETT

416B3 066 DAVIDSON CLAY LOAM, 2 TO 6,ERODED

4 6 423C3 GWINNETT


4 6 423C3 090 HIWASSEE


4 6 423C3 157 HIWASSEE

416C2 DAVIDSON 5 6 423D3 GWINNETT

416C3 HIWASSEE 4 7 423E3 GWINNETT

416C3 066 DAVIDSON CLAY LOAM, 6 TO 10,

ERODED

5 6 423E3 090 HIWASSEE

416C3 070 DAVIDSON CLAY LOAM, 6 TO 10,ERODED

5 6 423E3 157 HIWASSEE

416C3 072 HIWASSEE SANDY CLAY LOAM, 6TO 10, ERODED

4 7 426D RION




86



416C3 130 HIWASSEE SANDY CLAY LOAM, 6TO 10, ERODED

4 7 426D1 LOUISA

416C3 131 DAVIDSON CLAY LOAM, 6 TO 10,ERODED

5 6 426E RION

416D2 DAVIDSON 8 6 426E1 LOUISA

416D3 HIWASSEE 7 7 428C1 RION

416D3 066 DAVIDSON CLAY LOAM, 10 TO 15,ERODED

8 6 428C2 LOUISBURG


8 6 428C2 018 ASHLAR

416D3 072 HIWASSEE SANDY CLAY LOAM,

10 TO 15, ERODED

7 7 428C2 079 LOUISBURG

416D3 130 HIWASSEE SANDY CLAY LOAM,10 TO 15, ERODED

7 7 428C2 102 ASHLAR


8 6 428D2 LOUISBURG

416E3 HIWASSEE 9 7 428E1 RION

417C2 HIWASSEE 4 2 428E1 066 LOUISBURG

417E1 WEDOWEE 8 6 428E1 070 LOUISBURG

417E2 HIWASSEE 8 5 428E1 131 LOUISBURG

418A1 AUGUSTA 3 3 428E2 ASHLAR

418B2 AUGUSTA 4 3 428E2 079 LOUISBURG

41C3 PACOLET 7 8 429B2 LOUISBURG

420B1 HELENA 5 3 429C1 LOUISBURG







420B2 HELENA 5 3 429D1 LOUISBURG

420C1 HELENA 5 3 429E1 LOUISBURG

420C2 HELENA 5 3 429E2 LOUISBURG

420D2 HELENA 6 3 42D BODINE

421B1 IREDELL 6 8 42D1 BODINE

421C2 IREDELL 6 8 42E1 BODINE

422B2 GWINNETT 4 3 42F BODINE

422B2 090 HIWASSEE LOAM, 2 TO 6 2 2 42F1 BODINE

422B2 157 HIWASSEE LOAM, 2 TO 6 2 2 430B2 MADISON

422C2 GWINNETT 5 3 430C2 MADISON

422C2 039 GWINNETT CLAY LOAM, 6 TO 10,

ERODED

5 3 430D1 MADISON

422C2 090 HIWASSEE LOAM, 6 TO 10 4 2 430E1 MADISON

422C2 133 GWINNETT CLAY LOAM, 6 TO 10,ERODED

5 3 431B2 MADISON

422C2 157 HIWASSEE LOAM, 6 TO 10 4 2 431C2 MADISON

422D1 GWINNETT 7 3 431D2 MADISON

422D2 GWINNETT 7 3 431E2 MADISON

422D2 039 GWINNETT CLAY LOAM, 10 TO 15,ERODED

7 3 432B1 ASHLAR

422D2 090 HIWASSEE LOAM, 10 TO 25 8 5 432C1 ASHLAR

422D2 133 GWINNETT CLAY LOAM, 10 TO 15,

ERODED

7 3 432C3 MADISON

422D2 157 HIWASSEE LOAM, 10 TO 25 8 5 432D3 MADISON

422E1 GWINNETT 8 6 432D3 072 PACOLET




88



422E2 GWINNETT 8 6 432D3 130 PACOLET

422E2 039 GWINNETT LOAM, 15 TO 25 8 6 432E3 MADISON

433B2 MASADA 2 4 447E1 WILKES

433C ASHLAR 4 2 447E1 018 WILKES

434C3 MECKLENBURG 6 8 447E1 079 WILKES

434D3 MECKLENBURG 8 8 447E1 102 WILKES

435C3 MUSELLA 6 4 447F1 WILKES

435D2 MUSELLA 9 4 448A1 TOCCOA 436C1 MUSELLA 8 7 448A1 018 TOCCOA

436C3 MUSELLA 8 7 448A1 102 TOCCOA

436D3 MUSELLA 9 7 449A1 CARTECAY

436E1 MUSELLA 9 7 449A1 090 CARTECAY

436E1 079 MUSELLA STONY CLAY LOAM,15 TO 30

9 7 449A1 157 CARTECAY

437A1 ROANOKE 2 8 44A1 LYERLY

438A1 TOCCOA 4 1 44A1 030 VARINA

438B1 TOCCOA 4 1 44A1 118 VARINA

43A TUPELO 6 7 44A1 120 VARINA

43A1 TUPELO 6 7 44B LYERLY 43B1 TUPELO 6 7 44B1 LYERLY

442B2 VANCE 5 6 44B1 030 VARINA

442C2 VANCE 5 6 44B1 118 VARINA

443B2 VANCE 5 6 44B1 120 VARINA

443C2 VANCE 5 6 44B2 LYERLY







443C3 VANCE 6 8 44C LYERLY

443D2 VANCE 8 8 44C1 LYERLY

443D3 VANCE 8 8 44C2 LYERLY

444A1 WICKHAM 1 1 44D2 LYERLY

444B1 WICKHAM 2 1 450A1 WEHADKEE

444B2 WICKHAM 2 1 451 ROCK

444B2 018 WICKHAM SANDY LOAM, 2 TO 6 2 1 454B2 MADISON

444B2 079 WICKHAM SANDY LOAM, 2 TO 6 2 1 454C2 MADISON

444B2 102 WICKHAM SANDY LOAM, 2 TO 6 2 1 454D2 MADISON

444C2 WICKHAM 3 1 454E2 MADISON

444C2 079 WICKHAM SANDY LOAM, 6 TO 10 3 1 454E2 018 MADISON

444D2 WICKHAM 4 1 454E2 102 MADISON

446B2 WILKES 6 5 455C3 MADISON

446C2 WILKES 8 5 455D3 MADISON

446C2 072 WILKES SANDY LOAM, 2 TO 10 6 5 457A1 WEHADKEE

446C2 090 ZION SANDY LOAM, 2 TO 10 6 6 457A1 090 FLUVAQUENTS

446C2 130 WILKES SANDY LOAM, 2 TO 10 6 5 457A1 157 FLUVAQUENTS

446C2 157 ZION SANDY LOAM, 2 TO 10 6 6 458B1 WORSHAM

446D1 WILKES 8 5 45C2 LYERLY

446D2 WILKES SANDY LOAM, 10 TO25

8 5 45D1 LYERLY

446D2 018 WILKES SANDY LOAM, 6 TO 15 8 5 45E BARFIELD

446D2 090 ZION SANDY LOAM, 10 TO15

7 6 463B1 WEDOWEE




90



446D2 102 WILKES SANDY LOAM, 6 TO 15 8 5 463B2 WEDOWEE

446D2 157 ZION SANDY LOAM, 10 TO15

7 6 463C1 WEDOWEE

446E1 WILKES 9 7 463C2 WEDOWEE

446E2 WILKES 9 7 463C2 007 WEDOWEE

447D1 WILKES 8 7 463C2 110 WEDOWEE

447D1 008 WILKES STONY SANDY LOAM,10 TO 25

9 7 463D2 WEDOWEE

447D1 110 WILKES STONY SANDY LOAM,

10 TO 25

9 7 463D2 079 WEDOWEE

463E1 WEDOWEE 8 6 492E3 MADISON

463E2 WEDOWEE 8 6 493C1 MOLENA

463E2 018 WEDOWEE SANDY LOAM, 15 TO30

8 6 494B1 TOCCOA

463E2 102 WEDOWEE SANDY LOAM, 15 TO30

8 6 496B2 PACOLET

465B2 ENON 4 6 496C2 PACOLET

465C2 ENON 5 6 498B2 HERNDON

467C3 MADISON 6 7 498C2 HERNDON

467D3 MADISON 7 7 49E2 ORANGEBURG

467E3 MADISON 9 7 500B2 MECKLENBURG 468B1 MOLENA 6 7 500C2 MECKLENBURG

469B2 VANCE 5 6 500E2 MECKLENBURG

469C2 VANCE 5 6 502A1 ROANOKE

469D2 VANCE 5 6 506B1 PACOLET

47 DECATUR 8 6 506C1 PACOLET







470A1 TOCCOA 5 1 506D1 PACOLET

472B2 WEDOWEE 5 4 508B1 HELENA

472C1 WEDOWEE 5 4 52A1 PELHAM

472C2 WEDOWEE 5 4 52A1 012 PELHAM

472D2 WEDOWEE 6 4 52A1 045 PELHAM

475C2 ENON 4 6 52A1 116 RAINS

477B2 GEORGEVILLE 4 3 52A1 134 PELHAM

478C3 GEORGEVILLE 6 8 52A1 148 PELHAM

479 PACOLET 8 6 52A1 156 RAINS 479 066 UDORTHENTS CLAYEY 9 9 52B2 DECATUR

479 070 UDORTHENTS CLAYEY 9 9 52C2 DECATUR

479 072 PACOLET UDORTHENTSCOMPLEX, 6 TO 15

8 8 52D2 DECATUR

479 128 GULLIED LAND 9 9 52E2 DECATUR

479 130 PACOLET UDORTHENTSCOMPLEX, 6 TO 15

8 8 533C GWINNETT

479 131 UDORTHENTS CLAYEY 9 9 53B3 DECATUR

479 152 GULLIED LAND 9 9 53C3 DECATUR

479E3 UDORTHENTS 9 9 53D3 DECATUR

480C2 GOLDSTON 5 6 53E3 DECATUR 480E2 GOLDSTON 9 7 54B1 CHIPOLA

482B1 IREDELL 6 8 54B2 DEWEY

483B2 MECKLENBURG 4 5 54C2 DEWEY

483C2 MECKLENBURG 5 5 54D2 DEWEY




92



484C2 NASON 4 4 55A1 SURRENCY

485C3 NASON 6 4 55A1 032 SURRENCY

487C2 TATUM 4 5 55A1 050 SURRENCY

48A1 CONASAUGA 6 7 55A1 148 RUTLEGE

48A1 013 RIDGELAND SAND 6 7 55B DEWEY

48A1 024 RIDGELAND SAND 6 7 55D DEWEY

48B CONASAUGA 6 7 55E DEWEY

48B1 CONASAUGA 6 7 56A EMORY

48B2 CONASAUGA 6 7 56A1 EMORY

48C CONASAUGA 8 7 56C2 COWARTS 48C1 CONASAUGA 8 7 56D2 COWARTS

48C2 CONASAUGA 8 7 57B1 ARUNDEL

492C3 MADISON 6 7 57C2 ARUNDEL

492D3 MADISON 7 7 58A ETOWAH

58A1 ETOWAH 3 1 68A1 ENNIS

58A1 043 TIFTON LOAMY SAND, 0 TO 2 2 2 68A1 041 ENNIS

58A1 065 TIFTON LOAMY SAND, 0 TO 2 2 2 68A1 146 ENNIS

58B ETOWAH 4 1 69A KETONA

58B1 ETOWAH 4 1 69A1 GUTHRIE

58B1 043 TIFTON LOAMY SAND, 2 TO 5 2 2 6D TALLADEGA

58B1 065 TIFTON LOAMY SAND, 2 TO 5 2 2 6E2 TALLAPOOSA 58B2 ETOWAH 4 1 6F TALLADEGA

58C ETOWAH 4 1 6F1 TALLAPOOSA

58C2 ETOWAH 4 1 700A1 ECHAW







58C2 043 TIFTON SANDY LOAM, 5 TO 8,ERODED

5 2 700B1 AMERICUS

58C2 065 TIFTON SANDY LOAM, 5 TO 8,ERODED

5 2 700C1 AMERICUS

58D ETOWAH 5 1 702A1 CENTENARY

59B2 FARRAGUT 5 4 702A1 030 OCILLA

59C2 FARRAGUT 6 4 702A1 043 OCILLA

59D2 FARRAGUT 6 4 702A1 065 OCILLA

60B3 FARRAGUT 5 4 702A1 118 OCILLA

60C3 FARRAGUT 6 4 702A1 120 OCILLA

60D3 FARRAGUT 6 4 703B1 CHISOLM

63C1 WEDOWEE 5 4 703B1 053 BLANTON 63D1 WEDOWEE 6 4 704B1 CAINHOY

65 UDORTHENTS 9 9 707B1 KOLOMOKI

66B FULLERTON 5 5 708A1 FREEMANVILLE

66B1 FULLERTON 5 5 708A1 030 FREEMANVILLE

66B1 041 FULLERTON CHERTY SILT LOAM, 2TO 6

5 5 708A1 118 FREEMANVILLE

66B1 146 FULLERTON CHERTY SILT LOAM, 2TO 6

5 5 708A1 120 FREEMANVILLE

66C1 FULLERTON 5 5 708B1 FREEMANVILLE

66C1 041 FULLERTON CHERTY SILT LOAM, 6

TO 10

5 5 708B1 030 FREEMANVILLE

66C1 146 FULLERTON CHERTY SILT LOAM, 6TO 10

5 5 708B1 118 FREEMANVILLE

66C2 FULLERTON 5 5 708B1 120 FREEMANVILLE

66D FULLERTON 5 5 708B2 FREEMANVILLE




94



66D1 FULLERTON 6 5 708C2 FREEMANVILLE

66D1 041 FULLERTON CHERTY SILT LOAM,10 TO 15

6 5 708C2 043 CARNEGIE

66D1 146 FULLERTON CHERTY SILT LOAM,10 TO 15

6 5 708C2 065 CARNEGIE

66D2 FULLERTON 6 5 708C3 CARNEGIE

66E FULLERTON 8 7 708D2 CARNEGIE

66E1 FULLERTON 8 7 709B2 CARNEGIE

66E1 041 FULLERTON CHERTY SILT LOAM,15 TO 40

8 7 709B2 043 CARNEGIE

66E1 146 FULLERTON CHERTY SILT LOAM,

15 TO 40

8 7 709B2 065 CARNEGIE

66E2 FULLERTON 8 7 709C2 CARNEGIE

66F FULLERTON 9 8 709D2 CARNEGIE

66F1 FULLERTON 9 7 709D3 CARNEGIE

67C3 FULLERTON 5 6 70A1 KINSTON

67C3 041 FULLERTON CHERTY SILTY CLAYLOAM, 6 TO 10,

ERODED

5 6 70A1 043 MEGGETT

67C3 146 FULLERTON CHERTY SILTY CLAYLOAM, 6 TO 10,

ERODED

5 6 70A1 065 MEGGETT

67D3 FULLERTON 6 7 70B1 HARTSELLS 67D3 041 FULLERTON CHERTY SILTY CLAY

LOAM, 10 TO 25,ERODED

6 7 70C1 HARTSELLS







67D3 146 FULLERTON CHERTY SILTY CLAYLOAM, 10 TO 25,

ERODED

6 7 70D1 DEKALB

67E3 FULLERTON 6 7 70D1 041 HARTSELLS

68A ENNIS 5 1 70D1 146 HARTSELLS

70E1 DEKALB 7 8 716C1 FACEVILLE

70E1 041 HARTSELLS FINE SANDY LOAM,15TO 25

8 8 716C2 FACEVILLE

70E1 146 HARTSELLS FINE SANDY LOAM,15

TO 25

8 8 716C2 030 FACEVILLE

70F1 DEKALB 9 8 716C2 051 VARINA

712B1 NANKIN 5 4 716C2 118 FACEVILLE

712B2 NANKIN 5 4 716C2 120 FACEVILLE

712C2 NANKIN 7 4 716C2 124 VARINA

712C2 030 NANKIN ESTO COMPLEX, 5 TO15

7 4 716D2 FACEVILLE


7 4 717A1 EULONIA


7 4 717A1 043 HORNSVILLE

712C2 128 NANKIN ESTO COMPLEX, 5 TO15, ERODED

8 5 717A1 065 HORNSVILLE




96



712C2 152 NANKIN ESTO COMPLEX, 5 TO15, ERODED

8 5 717B1 EULONIA

712E2 NANKIN 9 6 717B1 043 HORNSVILLE

712E2 128 NANKIN ESTO COMPLEX, 15 TO35, ERODED

9 6 717B1 065 HORNSVILLE

712E2 152 NANKIN ESTO COMPLEX, 15 TO35, ERODED

9 6 718A1 GOLDSBORO

713C3 NANKIN 7 4 719A1 GRADY

714A1 LUCY 5 7 719A1 030 GRADY

714B1 LUCY 5 7 719A1 032 GRADY

714C1 LUCY 5 7 719A1 043 GRADY

715B1 030 LAKELAND SAND, 0 TO 8 6 7 719A1 050 GRADY

715B1 043 TROUP LOAMY SAND, 1 TO 5 6 7 719A1 051 GRADY


715B1 065 TROUP LOAMY SAND, 1 TO 5 6 7 719A1 118 GRADY

715B1 072 EUSTIS SAND, 2 TO 10 6 7 719A1 120 GRADY


715B1 120 LAKELAND SAND, 0 TO 8 6 7 719A1 128 GRADY 715B1 124 LAKELAND SAND, 1 TO 5 6 7 719A1 152 GRADY

715B1 128 TROUP SAND, 0 TO 8 6 7 71B1 HARTSELLS

715B1 130 EUSTIS SAND, 2 TO 10 6 7 71C1 HECTOR

715B1 152 TROUP SAND, 0 TO 8 6 7 71D1 HECTOR

715C1 LAKELAND 8 7 71E1 HECTOR







715C1 043 TROUP LOAMY SAND, 5 TO 8 6 7 71F1 HECTOR

715C1 065 TROUP LOAMY SAND, 5 TO 8 6 7 720 GRADY

715D1 LAKELAND 9 7 720A1 GRADY

715D1 043 TROUP LOAMY SAND, 8 TO 12 8 7 721A1 GREENVILLE

715D1 065 TROUP LOAMY SAND, 8 TO 12 8 7 721A1 030 GREENVILLE

715D1 128 TROUP SAND, 8 TO 12 8 7 721A1 118 GREENVILLE

715D1 152 TROUP SAND, 8 TO 12 8 7 721A1 120 GREENVILLE

715E1 TROUP 8 7 721B1 GREENVILLE

716A1 FACEVILLE 2 3 721B1 039 GREENVILLE

716A1 043 FREEMANVILLE LOAMY SAND, 0 TO 2 4 4 721B1 133 GREENVILLE

716A1 051 VARINA LOAMY SAND, 0 TO 2 3 2 721B2 GREENVILLE

716A1 065 FREEMANVILLE LOAMY SAND, 0 TO 2 4 4 721B2 030 GREENVILLE

716A1 124 VARINA LOAMY SAND, 0 TO 2 3 2 721B2 118 GREENVILLE

716B1 FACEVILLE SANDY LOAM, 2 TO 5 2 3 721B2 120 GREENVILLE

716B1 043 FREEMANVILLE LOAMY SAND, 2 TO 5 4 4 721C2 GREENVILLE 716B1 051 VARINA LOAMY SAND, 2 TO 5 3 2 721C2 012 GREENVILLE

716B1 065 FREEMANVILLE LOAMY SAND, 2 TO 5 4 4 721C2 045 GREENVILLE




98



716B1 124 VARINA LOAMY SAND, 2 TO 5 3 2 721C2 128 GREENVILLE

716B2 FACEVILLE 2 3 721C2 134 GREENVILLE

721C2 152 GREENVILLE SANDY LOAM, 5 TO 8 4 3 736B1 128 WAGRAM

721D2 GREENVILLE 8 5 736B1 130 AILEY

721D2 012 GREENVILLE SANDY LOAM, 8 TO 12,ERODED

7 3 736B1 134 FUQUAY

721D2 045 GREENVILLE SANDY LOAM, 8 TO 12,ERODED

7 3 736B1 152 WAGRAM

721D2 134 GREENVILLE SANDY LOAM, 8 TO 12,

ERODED

7 3 736C1 FUQUAY

721E2 GREENVILLE 8 3 736C1 043 BONNEAU

722C3 GREENVILLE 8 5 736C1 065 BONNEAU

722C3 030 GREENVILLE CLAY LOAM, 5 TO 12,ERODED

8 5 736C1 066 BLANEY


8 5 736C1 070 BLANEY


8 5 736C1 072 AILEY

722D3 GREENVILLE 8 4 736C1 128 WAGRAM 725A1 OUSLEY 7 7 736C1 130 AILEY

728A1 DASHER 9 9 736C1 131 BLANEY

728A1 051 DASHER MUCKY PEAT 9 9 736C1 152 WAGRAM







728A1 124 DASHER MUCKY PEAT 9 9 737B1 LAKELAND

729A1 EUNOLA 4 3 737B1 039 LAKELAND

72D1 PACOLET 6 5 737B1 043 BLANTON

72F1 PACOLET 9 6 737B1 051 BONIFAY

731A1 DOTHAN 2 2 737B1 053 BONIFAY

731A1 072 EUNOLA SANDY LOAM, 0 TO 3 3 3 737B1 065 BLANTON

731A1 130 EUNOLA SANDY LOAM, 0 TO 3 3 3 737B1 072 LAKELAND

733B1 KERSHAW 9 8 737B1 124 BONIFAY

733B1 043 LAKELAND SAND, 0 TO 5 6 7 737B1 130 LAKELAND

733B1 065 LAKELAND SAND, 0 TO 5 6 7 737B1 133 LAKELAND

733C1 KERSHAW 9 8 737B1 148 LAKELAND

733C1 043 LAKELAND SAND, 5 TO 12 8 7 737C1 LAKELAND 733C1 065 LAKELAND SAND, 5 TO 12 8 7 737C1 043 BLANTON

733D1 LAKELAND 8 7 737C1 051 BONIFAY

734A1 OCILLA LOAMY SAND 5 6 737C1 053 BONIFAY

734A1 012 LEEFIELD LOAMY SAND, 0 TO 3 4 6 737C1 065 BLANTON

734A1 032 LEEFIELD LOAMY SAND 4 6 737C1 066 LAKELAND

734A1 045 LEEFIELD LOAMY SAND, 0 TO 3 4 6 737C1 070 LAKELAND

734A1 050 LEEFIELD LOAMY SAND 4 6 737C1 124 BONIFAY

734A1 053 OCILLA LOAMY SAND, 0 TO 2 5 6 737C1 131 LAKELAND

734A1 116 STILSON LOAMY SAND, 0 TO 2 5 2 737D1 LAKELAND

734A1 134 LEEFIELD LOAMY SAND, 0 TO 3 4 6 737D1 043 BLANTON

734A1 156 STILSON LOAMY SAND, 0 TO 2 5 2 737D1 051 BONIFAY 735A1 ALBANY 6 3 737D1 053 BONIFAY

735A1 053 ALBANY CHIPLEY SOILS, 0 TO 3 7 3 737D1 065 BLANTON

735B1 BLANTON 6 6 737D1 066 LAKELAND

736A1 BONNEAU 4 6 737D1 070 LAKELAND




100



736B1 FUQUAY 4 6 737D1 124 BONIFAY

736B1 012 FUQUAY LOAMY SAND, 1 TO 5 4 6 737D1 131 LAKELAND

736B1 030 BONNEAU LOAMY SAND, 0 TO 5 4 6 737E1 LAKELAND

736B1 043 BONNEAU LOAMY SAND, 0 TO 5 4 6 738A1 BLADEN

736B1 045 FUQUAY LOAMY SAND, 1 TO 5 4 6 738A1 030 MEGGETT

736B1 065 BONNEAU LOAMY SAND, 0 TO 5 4 6 738A1 032 BIBB

736B1 072 AILEY LOAMY COARSESAND, 2 TO 5

7 8 738A1 043 GRADY

736B1 118 BONNEAU LOAMY SAND, 0 TO 5 4 6 738A1 050 BIBB

736B1 120 BONNEAU LOAMY SAND, 0 TO 5 4 6 738A1 065 GRADY

738A1 118 MEGGETT FINE SANDY LOAM 8 8 746B1 030 NORFOLK

738A1 120 MEGGETT FINE SANDY LOAM 8 8 746B1 039 NORFOLK

739A1 LEON 7 8 746B1 043 NORFOLK

739A1 051 LEON SAND 7 8 746B1 065 NORFOLK

739A1 124 LEON SAND 7 8 746B1 066 NORFOLK

73A1 ETOWAH 3 1 746B1 070 NORFOLK

73B1 ETOWAH 4 1 746B1 118 NORFOLK

73C2 ETOWAH 4 1 746B1 120 NORFOLK

740A1 MASCOTTE 7 7 746B1 128 NORFOLK

740A1 013 MASCOTTE FINE SAND 7 7 746B1 131 NORFOLK 740A1 024 MASCOTTE FINE SAND 7 7 746B1 133 NORFOLK

740A1 148 MASCOTTE FINE SAND, 0 TO 2 7 7 746B1 152 NORFOLK

741A1 CLARENDON 1 2 746B2 NORFOLK

741A1 012 CLARENDON LOAMY SAND, 0 TO 3 1 2 746C1 NORFOLK







741A1 030 DUPLIN LOAMY SAND, 0 TO 2 2 5 746C2 DOTHAN

741A1 039 ARDILLA LOAMY SAND 4 3 746C2 039 NORFOLK

741A1 043 LYNCHBURG LOAMY SAND 2 5 746C2 043 NORFOLK

741A1 045 CLARENDON LOAMY SAND, 0 TO 3 1 2 746C2 065 NORFOLK

741A1 065 LYNCHBURG LOAMY SAND 2 5 746C2 066 NORFOLK

741A1 118 DUPLIN LOAMY SAND, 0 TO 2 2 5 746C2 070 NORFOLK

741A1 120 DUPLIN LOAMY SAND, 0 TO 2 2 5 746C2 072 DOTHAN

741A1 133 ARDILLA LOAMY SAND 4 3 746C2 130 DOTHAN

741A1 134 CLARENDON LOAMY SAND, 0 TO 3 1 2 746C2 131 NORFOLK

742A1 LEEFIELD 4 6 746C2 133 NORFOLK

742A1 051 LEEFIELD LOAMY SAND 4 6 747A1 FUQUAY

742A1 124 LEEFIELD LOAMY SAND 4 6 747B1 FUQUAY

743B1 FACEVILLE 2 3 747B1 032 FUQUAY

743C2 FACEVILLE 4 3 747B1 050 FUQUAY

744A1 VARINA 3 2 747B1 072 FUQUAY

744A1 030 MARLBORO SANDY LOAM, 0 TO 2 3 3 747B1 130 FUQUAY

744A1 118 MARLBORO SANDY LOAM, 0 TO 2 3 3 747C1 FUQUAY

744A1 120 MARLBORO SANDY LOAM, 0 TO 2 3 3 748A1 OLUSTEE

744B1 MARLBORO 3 3 748A1 012 RIGDON 744B1 043 VARINA SANDY LOAM, 2 TO 5 3 2 748A1 045 RIGDON

744B1 065 VARINA SANDY LOAM, 2 TO 5 3 2 748A1 051 RIGDON

745A1 RAINS 3 4 748A1 124 RIGDON




102



745A1 051 RAINS SANDY LOAM,OCCASIONALLY

FLOODED

7 4 748A1 134 RIGDON

745A1 053 REMBERT SANDYLOAM,PONDED

8 9 748A1 148 OLUSTEE

745A1 124 RAINS SANDY LOAM,OCCASIONALLY

FLOODED

7 4 749A1 ORANGEBURG

746A1 DOTHAN 2 2 749B1 ORANGEBURG

746A1 030 NORFOLK LOAMY SAND, 0 TO 2 2 3 749B1 066 ORANGEBURG


746A1 043 NORFOLK LOAMY SAND, 0 TO 2 2 3 749B1 131 ORANGEBURG 746A1 065 NORFOLK LOAMY SAND, 0 TO 2 2 3 749B2 ORANGEBURG



746A1 128 NORFOLK LOAMY SAND, 0 TO 2 2 3 749C1 ORANGEBURG

746A1 133 NORFOLK LOAMY SAND, 0 TO 2 2 3 749C2 ORANGEBURG

746A1 152 NORFOLK LOAMY SAND, 0 TO 2 2 3 749C2 039 ORANGEBURG

746B1 DOTHAN 2 2 749C2 043 ORANGEBURG

749C2 065 ORANGEBURG LOAMY SAND, 5 TO 8 4 4 753B1 ORANGEBURG 749C2 066 ORANGEBURG LOAMY SAND, 6 TO 10 4 4 753C2 ORANGEBURG

749C2 070 ORANGEBURG LOAMY SAND, 6 TO 10 4 4 753D2 ORNAGEBURG

749C2 072 ORANGEBURG SANDY LOAM 4 4 754A1 LUCY

749C2 130 ORANGEBURG SANDY LOAM 4 4 754B1 LUCY

749C2 131 ORANGEBURG LOAMY SAND, 6 TO 10 4 4 754B1 012 LUCY







749C2 133 ORANGEBURG SANDY LOAM, 5 TO 8 4 4 754B1 045 LUCY

749D2 ORANGEBURG SANDY LOAM, 8 TO 12,ERODED

5 4 754B1 134 LUCY

749D2 030 ORNAGEBURG SANDY LOAM, 8 TO 15,ERODED

5 4 754C1 LUCY

749D2 039 ORANGEBURG SANDY LOAM, 8 TO 12 4 4 754C1 116 LUCY

749D2 043 ORANGEBURG LOAMY SAND, 8 TO 12 4 4 754C1 156 LUCY

749D2 065 ORANGEBURG LOAMY SAND, 8 TO 12 4 4 754D1 LUCY

749D2 118 ORNAGEBURG SANDY LOAM, 8 TO 15,

ERODED

5 4 755A1 013 RUTLEGE

749D2 120 ORNAGEBURG SANDY LOAM, 8 TO 15,ERODED

5 4 755A1 024 RUTLEGE

749D2 133 ORANGEBURG SANDY LOAM, 8 TO 12 4 4 755A1 051 RUTLEGE

749E2 ORANGEBURG SANDY LOAM, 8 TO 15,ERODED

5 4 755A1 053 PICKNEY

74A HOLSTON 4 4 755A1 124 RUTLEGE

74B HOLSTON 4 4 755A1 148 SURRENCY

74B1 HOLSTON 4 4 756B1 043 NANKIN

74C HOLSTON 4 4 756B1 051 NANKIN

74C1 HOLSTON 4 4 756B1 053 NANKIN




104



74D HOLSTON 5 4 756B1 065 NANKIN

74D2 HOLSTON 5 4 756B1 124 NANKIN

74E HOLSTON 5 7 756B2 NANKIN

751A1 012 PELHAM LOAMY SAND, 0 TO 1 8 8 756C1 NANKIN

751A1 013 PLUMMER SAND 7 8 756C2 NANKIN

751A1 024 PLUMMER SAND 7 8 756C2 043 NANKIN

751A1 032 PLUMMER LOAMY SAND 8 8 756C2 065 NANKIN

751A1 043 PELHAM LOAMY SAND,PONDED 8 8 756D2 NANKIN

751A1 045 PELHAM LOAMY SAND, 0 TO 1 8 8 757B1 SUSQUEHANNA

751A1 050 PLUMMER LOAMY SAND 8 8 757B2 ESTO

751A1 051 PLUMMER SAND,OCCASIONALLY

FLOODED

7 8 757C2 SUSQUEHANNA

751A1 065 PELHAM LOAMY SAND,PONDED

8 8 757C2 051 SUSQUEHANNA

751A1 124 PLUMMER SAND,OCCASIONALLY

FLOODED


751A1 134 PELHAM LOAMY SAND, 0 TO 1 8 8 757C2 066 SUSQUEHANNA

751A1 148 PLUMMER SAND, 0 TO 2 7 8 757C2 070 SUSQUEHANNA







752A1 PELHAM 8 8 757C2 072 ESTO

752A1 043 PELHAM LOAMY SAND, FREQFLOODED


752A1 051 PELHAM LOAMY SAND,OCCASIONALLY

FLOODED

8 8 757C2 130 ESTO

752A1 053 PELHAM LOAMY SAND, 0 TO 2,OCCASIONALLY

FLOODED


752A1 065 PELHAM LOAMY SAND, FREQ

FLOODED

8 8 757D2 ESTO

752A1 072 PELHAM SANDY LOAM, 0 TO 3 8 8 757D3 SUSQUEHANNA

752A1 124 PELHAM LOAMY SAND,OCCASIONALLY

FLOODED

8 8 758A1 TIFTON

752A1 130 PELHAM SANDY LOAM, 0 TO 3 8 8 758A1 032 FUQUAY

752A1 148 PELHAM LOAMY SAND, 0 TO 2 8 8 758A1 043 VARINA

752B1 PELHAM LOAMY SAND, 2 TO 5 5 6 758A1 050 FUQUAY

752B1 012 PELHAM LOAMY SAND, 1 TO 3 8 8 758A1 065 VARINA

752B1 045 PELHAM LOAMY SAND, 1 TO 3 8 8 758B1 TIFTON

752B1 134 PELHAM LOAMY SAND, 1 TO 3 8 8 758B1 032 FUQUAY

753A1 ORANGEBURG 2 4 758B1 043 VARINA 758B1 050 FUQUAY LOAMY SAND, 1 TO 4 4 6 763A1 130 DOGUE




106



758B1 065 VARINA SANDY LOAM, 2 TO 5 3 2 763A1 134 WAHEE

758B2 VARINA 3 2 763A1 152 WAHEE

758C2 TIFTON SANDY LOAM, 5 TO 8,ERODED

5 2 765A1 SAPELO

758C2 030 VARINA SANDY LOAM, 5 TO 8 4 2 765A1 013 SAPELO



759A1 TIFTON 2 2 767 OSIER

759B1 TIFTON 2 2 767A1 KINSTON 760B2 CARNEGIE LOAMY SAND, 2 TO 5,ERODED

5 2 767A1 012 KINSTON

760B2 012 CARNEGIE SANDY LOAM, 2 TO 5,ERODED

6 2 767A1 045 KINSTON

760B2 043 CARNEGIE SANDY LOAM, 3 TO 5 5 2 767A1 051 OSIER


6 2 767A1 072 BIBB


6 2 767A1 116 BIBB

760B2 053 CARNEGIE SANDY LOAM, 2 TO 5 5 2 767A1 124 OSIER

760B2 065 CARNEGIE SANDY LOAM, 3 TO 5 5 2 767A1 130 BIBB

760B2 116 CARNEGIE SANDY LOAM, 3 TO 5 5 2 767A1 134 KINSTON








6 2 767A1 156 BIBB


6 2 768A1 OCHLOCKONEE

760B2 156 CARNEGIE SANDY LOAM, 3 TO 5 5 2 76B NELLA

760C2 CARNEGIE SANDY LOAM, 5 TO 8,ERODED

6 2 76B1 NELLA

760C2 013 CARNEGIE LOAMY SAND, 5 TO 8,ERODED

6 2 76D NELLA

760C2 024 CARNEGIE LOAMY SAND, 5 TO 8,ERODED

6 2 76E NELLA

760C2 053 CARNEGIE SANDY LOAM, 5 TO 8 6 2 76F NELLA 760C2 148 CARNEGIE LOAMY SAND, 5 TO 8,ERODED

6 2 76F1 NELLA

760D2 CARNEGIE 8 2 770 HYDRAQUENTS

761B1 VAUCLUSE 6 6 770A1 HEROD

761B1 012 WICKSBURG LOAMY SAND, 2 TO 5 6 7 770A1 043 OSIER

761B1 045 WICKSBURG LOAMY SAND, 2 TO 5 6 7 770A1 053 MEGGETT

761B1 134 WICKSBURG LOAMY SAND, 2 TO 5 6 7 770A1 065 OSIER

761C1 WICKSBURG 7 7 770A1 128 KINSTON 761C2 VAUCLUSE 6 5 770A1 152 KINSTON

761D2 COWARTS 8 5 771B1 LUCY

761D2 039 VAUCLUSE SANDY LOAM, 12 TO25

8 7 771C1 LUCY




108



761D2 133 VAUCLUSE SANDY LOAM, 12 TO25

8 7 772A1 ORANGEBURG

762C2 VAUCLUSE 6 5 772A1 030 RED BAY

762E3 VAUCLUSE 8 7 772A1 118 RED BAY

763A1 WAHEE FINE SANDY LOAM, 0TO 2, OCCASIONALLY

FLOODED

3 6 772A1 120 RED BAY

763A1 012 WAHEE BETHERA ASSOC, 0 TO2, OCCASIONALLY

FLOODED

7 7 772A1 128 RED BAY

763A1 030 WAHEE FINE SANDY LOAM, 0

TO 2

3 6 772A1 152 RED BAY

763A1 032 WAHEE OUSLEY COMPLEX 7 6 772B1 RED BAY

763A1 043 WAHEE FINE SANDY LOAM 2 6 772B1 043 ORANGEBURG

763A1 045 WAHEE BETHERA ASSOC, 0 TO2, OCCASIONALLY

FLOODED

7 7 772B1 065 ORANGEBURG

763A1 050 WAHEE OUSLEY COMPLEX 7 6 772B2 RED BAY

763A1 053 WAHEE SANDY LOAM, 0 TO 1 2 6 772B2 043 ORANGEBURG

763A1 065 WAHEE FINE SANDY LOAM 2 6 772B2 065 ORANGEBURG

763A1 072 DOGUE FINE SANDY LOAM, 1TO 3

2 3 772C2 RED BAY

763A1 118 WAHEE FINE SANDY LOAM, 0TO 2

3 6 772C2 072 RED BAY

763A1 120 WAHEE FINE SANDY LOAM, 0TO 2

3 6 772C2 130 RED BAY

763A1 128 WAHEE FINE SANDY LOAM 2 6 772D2 RED BAY

772E2 RED BAY 8 1 784A1 156 CLARENDON







773A1 ORANGEBURG 2 4 784B1 CLARENDON

773B1 ORANGEBURG 2 4 785A1 ELLABELLE

776B1 COWARTS NANKIN LOAMYSANDS, 2 TO 5

5 2 785A1 032 BAYBORO

776B1 012 NANKIN LOAMY SAND, 2 TO 5 5 4 785A1 050 BAYBORO

776B1 045 NANKIN LOAMY SAND, 2 TO 5 5 4 785A1 051 SURRENCY

776B1 134 NANKIN LOAMY SAND, 2 TO 5 5 4 785A1 124 SURRENCY

776C2 COWARTS NANKIN LOAMYSANDS, 5 TO 8

5 2 786A1 IZAGORA

776C2 NANKIN SANDY LOAM, 5 TO 8,ERODED 7 4 786A1 043 IZAGORA

776C2 148 COWARTS NANKIN LOAMYSANDS, 5 TO 8,

ERODED

5 2 786A1 065 IZAGORA

777C2 HENDERSON 5 4 787C2 VAUCLUSE

777E2 HENDERSON 9 4 787D2 VAUCLUSE

778C2 SUNSWEET SANDY LOAM, 5 TO 12,ERODED

8 6 788D2 VAUCLUSE

778C2 148 SUNSWEET SANDY LOAM, 8 TO 12 8 6 789A1 GRADY

778D2 SUNSWEET 8 6 78B CUNNINGHAM

779A1 TIFTON 2 2 78D TOWNLEY 779B1 TIFTON 2 2 78E TALLANT

779C2 TIFTON 5 2 78F TALLANT

77A TANYARD 4 3 793A1 DUNBAR




110



77A1 LEADVALE 5 4 793A1 013 WAHEE

77A1 041 WAX LOAM, 0 TO 2 6 4 793A1 024 WAHEE

77A1 146 WAX LOAM, 0 TO 2 6 4 79A1 CARTECAY

77B DOCENA 5 5 7B ALLEN

77B1 WAX 6 4 7B2 ALLEN

780B1 TROUP 6 7 7C2 ALLEN 780D1 013 TROUP AILEY COMPLEX, 8 TO12

8 7 7D ALLEN

780D1 024 TROUP AILEY COMPLEX, 8 TO12

8 7 7D1 ALLEN

780D1 148 TROUP AILEY COARSE SAND,8 TO 12

8 7 7D2 ALLEN

781A1 BLANTON SAND, 0 TO 2 7 3 7E ALLEN

781A1 013 BLANTON SAND, 0 TO 4 6 7 7E1 ALLEN

781A1 024 BLANTON SAND, 0 TO 4 6 7 800B1 TROUP

781A1 043 OCILLA LOAMY SAND 5 6 800B1 012 BONIFAY

781A1 065 OCILLA LOAMY SAND 5 6 800B1 045 BONIFAY 782B1 AILEY 7 8 800B1 116 BLANTON

782C1 AILEY LOAMY SAND, 5 TO 8 7 8 800B1 134 BONIFAY

782C1 039 AILEY LOAMY SAND, 5 TO 12 8 8 800B1 156 BLANTON

782C1 133 AILEY LOAMY SAND, 5 TO 12 8 8 800C1 TROUP







782D1 AILEY LOAMY SAND, 8 TO 17 8 8 800C1 072 TROUP

782D1 039 AILEY LOAMY SAND, 12 TO25

9 8 800C1 116 BLANTON

782D1 133 AILEY LOAMY SAND, 12 TO25

9 8 800C1 130 TROUP

783A STILSON 5 2 800C1 156 BLANTON

783A1 STILSON LOAMY SAND, 0 TO 2 5 2 800D1 TROUP

783A1 032 STILSON LOAMY SAND 5 2 800D1 116 BLANTON

783A1 050 STILSON LOAMY SAND 5 2 800D1 156 BLANTON

783A1 051 STILSON LOAMY SAND 5 2 80B NAUVOO 783A1 124 STILSON LOAMY SAND 5 2 80C2 LINKER

784A1 CALRENDON SANDY LOAM, 0 TO 2 1 1 80D NAUVOO

784A1 032 CLARENDON LOAMY SAND 1 2 80D2 LINKER

784A1 050 CLARENDON LOAMY SAND 1 2 80E NAUVOO

784A1 116 CLARENDON LOAMY SAND 1 2 810A1 DOTHAN

810B1 DOTHAN 2 2 861C1 039 COWARTS

813A1 LYNCHBURG 2 5 861C1 051 COWARTS

81A1 WEHADKEE SILT LOAM 8 7 861C1 053 COWARTS

81A1 013 CENTENARY SAND, 0 TO 5 6 8 861C1 124 COWARTS

81A1 024 CENTENARY SAND, 0 TO 5 6 8 861C1 133 COWARTS




112



820C2 VAUCLUSE LOAMY SAND, 2 TO 15 6 6 861C2 COWARTS

820C2 128 VAUCLUSE LOAMY SAND, 5 TO 15 6 6 861D2 COWARTS

820C2 152 VAUCLUSE LOAMY SAND, 5 TO 15 6 6 861D2 039 COWARTS

820E2 VAUCLUSE 8 7 861D2 051 COWARTS

821B1 ESTO 7 3 861D2 124 COWARTS

821C1 AILEY 7 8 861D2 133 COWARTS

821C2 ESTO 7 3 865A1 TAWCAW

821D2 ESTO 8 3 868A1 OCHLOCKONEE

821E1 AILEY 9 8 870A1 LEEFIELD

822C1 COWARTS 5 2 876B1 NANKIN

822C1 032 LOWNDES LOAMY SAND, 5 TO 12 7 7 876C2 NANKIN

822C1 050 LOWNDES LOAMY SAND, 5 TO 12 7 7 876D2 NANKIN

822E1 COWARTS 6 2 87A1 HAMBLEN

824A1 IUKA 3 2 89A HAMBLEN

827B1 VALDOSTA 6 5 89A1 CARTECAY82A SWAFFORD 2 2 8C3 ALLEN

82B SWAFFORD 3 2 8C3 041 ALLEN







82B1 AILEY 7 8 8C3 146 ALLEN

836C1 CHISOLM 4 5 8D1 LINKER

837A1 BONIFAY 7 7 8E3 ALLEN

837B1 BONIFAY 7 7 8E3 105 ALLEN

839A1 KINSTON 9 4 8E3 155 ALLEN

844A1 BAYBORO 8 9 8F1 LINKER

845A1 MEGGETT 5 8 90A1 SUBLIGNA

849A1 BLADEN 8 8 91A SULLIVAN 84C1 008 MONTEVALLO CNANNERY SILTLOAM, 6 TO 15

8 7 91A1 TOCCOA

84C1 041 MONTEVALLO SHALY SILT LOAM, 6TO 15

8 7 93A1 CEDARBLUFF

84C1 110 MONTEVALLO CNANNERY SILTLOAM, 6 TO 15

8 7 94A1 ROANOKE

84C1 146 MONTEVALLO SHALY SILT LOAM, 6TO 15

8 7 95A1 CONGAREE

84C2 MONTEVALLO 8 7 96A SEQUATCHIE

84D MONTEVALLO 8 7 96A1 008 SEQUATCHIE 84D2 MONTEVALLO 8 7 96A1 110 SEQUATCHIE

84E MONTEVALLO 9 8 96B SEQUATCHIE

84E1 MONTEVALLO 9 8 96B1 SEQUATCHIE

84F MONTEVALLO 9 8 96B2 SEQUATCHIE




114



84F1 008 MONTEVALLO CHANNERY SILTLOAM, 15 TO 45

9 8 97 UDORTHENTS

84F1 041 MONTEVALLO SHALY SILT LOAM, 15TO 45

9 8 97B CUNNINGHAM

84F1 110 MONTEVALLO CHANNERY SILTLOAM, 15 TO 45

9 8 97B2 CUNNINGHAM

84F1 146 MONTEVALLO SHALY SILT LOAM, 15TO 45

9 8 97C CUNNINGHAM

857C1 KUREB 9 8 97C2 CUNNINGHAM

85F1 HECTOR 9 6 97D1 CUNNINGHAM

860A1 JOHNSTON 9 8 97E CUNNINGHAM

860A1 053 KINSTON BIBB SOILS, FREQFLOODED 8 8 97E1 CUNNINGHAM

861B1 COWARTS 5 2 98 UDORTHENTS

861B2 COWARTS 5 2 98D HECTOR

98D1 HECTOR 8 5 AdE3 APPLING

98D2 HECTOR 8 5 ADG ASHE

98F HECTOR 9 8 Ae APPLING

98F1 HECTOR 9 8 AeB APPLING

99 URBAN LAND 9 9 AeB 062 AILEY

99A TAFT 5 6 AeB 081 AILEY

99A1 CEDARBLUFF 7 5 AeB 083 AILEY

9C2 ALLEN 5 4 AeB 087 AILEY 9D2 ALLEN 5 4 AeC APPLING

Aa ARKAQUA LOAM, FREQFLOODED

3 6 AeC 002 AILEY







Aa 058 ALLUVIAL LAND, POORLYDRAINED

8 2 AeC 003 AILEY

Aa 060 ALTAVISTA FINE SANDY LOAM,LEVEL PHASE

1 1 AeC 034 AILEY

AaB AILEY 7 8 AeC 062 AILEY

AaB 027 ALLEN FINE SANDY LOAM, 2TO 6, ERODED

4 4 AeC 081 AILEY


4 4 AeC 083 AILEY


4 4 AeC 087 AILEY

AaB2 ALLEN 4 4 AeC 150 AILEY AAC AILEY 7 7 AeC 158 AILEY

AaC AILEY 7 8 AeD AILEY

AaC ALLEN FINE SANDY LOAM, 6TO 10

5 4 AeD 058 APPLING

AaC2 ALLEN 5 4 AEE ASHE

AaD ALLEN 5 4 AeE AILEY

AaD2 ALLEN 5 4 AeE 058 APPLING

AaE ALLEN 8 6 AEF ASHE

AB ANGELINA 8 8 Af APPLING Ab 058 ALLUVIAL

LANDMODERATELY WELL

DRAINED4 1 AfC AILEY

Ab 060 ALTAVISTA FINE SANDY LOAM,UNDULATING PHASE

2 1 Afs AUGUSTA




116



AbC3 ALLEN 6 4 Afs 099 AUGUSTA

AbE3 ALLEN 8 6 Ag APPLING

Ac ALTAVISTA 3 1 AgB AILEY

AcA ALTAVISTA 1 1 AgB 121 AILEY

AcB 058 ALTAVISTA FINE SANDY LOAM,VERY GENTLY

SLOPING PHASE

2 1 AgC AILEY

AcB 107 ALCOVY LOAMY SAND, 2 TO 6 4 2 AgC 005 AILEY

AcB 122 ALCOVY LOAMY SAND, 2 TO 6 4 2 AgC 084 AILEY

AcB2 ALTAVISTA 2 1 AgC 117 AILEY

ACE ASHE 8 8 AgD AILEY

AcG ASHE 9 8 Ah ALAPAHA

Acn ALLUVIALLAND

8 8 Ah 040 ALAPAHA

Ad ALBANY 6 3 Ah 060 APPLING

Ad 060 APPLING SANDY CLAY LOAM,SEVERELY ERODED

ROLLING PHASE

6 7 Ah 142 ALAPAHA

AdA ALBANY 6 3 AhD AILEY

AdA 009 ALBANY SAND 6 3 Ai ALAPAHA

AdA 020 ALBANY FINE SAND, 0 TO 2 6 3 Ajc ALLUVIALLAND

AdA 063 ALBANY FINE SAND, 0 TO 2 6 3 Ak APPLING







AdA 077 ALBANY SAND 6 3 AkA ALTAVISTA

AdB2 APPLING 5 4 AkA 031 ALTAVISTA

AdC2 APPLING 6 7 AkA 036 ALTAVISTA

AdC3 APPLING 6 7 AkA 056 ALTAVISTA

AdD2 APPLING 8 7 AkA 075 ALTAVISTA

AdD3 APPLING 8 7 AkA 097 ALTAVISTA

AkA 107 ALTAVISTA SANDY LOAM, 0 TO 3,OCCASIONALLY

FLOODED

2 1 AmD APPLING

AkA 109 ALTAVISTA LOAM, 0 TO 2,

OCCASIONALLYFLOODED

2 1 AmD 019 AMERICUS

AkA 122 ALTAVISTA SANDY LOAM, 0 TO 3,OCCASIONALLY

FLOODED

2 1 AmD 049 AMERICUS

AkA 149 ALTAVISTA SANDY LOAM, 0 TO 2 2 1 AmD2 APPLING

AkB ALTAVISTA 2 1 AmE2 APPLING

AkB2 ALTAVISTA 2 1 An ALAPAHA

AL ALTAVISTA 2 1 An 060 APPLING

Al APPLING 5 3 An 137 ALAPAHA

AlA ALTAVISTA 1 1 AnB ALLEN




118



AlB ALTAVISTA SANDY LOAM, 2 TO 6 2 1 AnB3 APPLING

AlB 033 ALTAVISTA SANDY LOAM, 0 TO 4 2 1 AnC APPLING

AlB2 ALTAVISTA 2 1 AnC 023 ALLEN

AlM ALLUVIALLAND

4 1 AnC2 APPLING

Alm ALLUVIALLAND

4 1 AnC2 006 APPLING

AlM 048 ALLUVIAL

LAND

MODERATELY WELL

DRAINED


Alm 104 ALLUVIALLAND

CONGAREE 2 1 AnC3 APPLING

AlP ALLUVIALLAND


Alp ALLUVIALLAND

MODERATELY WET 8 2 AnC3 108 APPLING

Am APPLING 5 3 AnC4 APPLING

AmB APPLING SANDY LOAM, 2 TO 6 4 3 AnD ALLEN

AmB 019 AMERICUS LOAMY SAND, 0 TO 5 6 6 AnD2 APPLING

AmB 046 AMERICUS LOAMY SAND, 0 TO 5 6 6 AnD3 APPLING







AmB 049 AMERICUS LOAMY SAND, 0 TO 5 6 6 AnE ALLEN

AmB 083 AMERICUS LOAMY SAND, 2 TO 5 6 6 Ao AUGUSTA

AmB 087 AMERICUS LOAMY SAND, 2 TO 5 6 6 AoA ALBANY

AmB 094 AMERICUS LOAMY SAND, 0 TO 5 6 6 AoA 137 ALBANY

AmB 109 APPLING COARSE SANDYLOAM, 2 TO 6

4 3 AoB APPLING

AmB2 APPLING 4 4 AoC APPLING

AmC AMERICUS LOAMY SAND, 5 TO 8 6 6 AoC2 ALLEN

AmC 031 APPLING SANDY LOAM, 6 TO 10 5 3 Ap ALAPAHA

AmC 033 APPLING SANDY LOAM, 6 TO 10 5 3 ApB APPLING

AmC 036 APPLING SANDY LOAM, 6 TO 10 5 3 ApB 023 APISON

AmC 038 APPLING SANDY LOAM, 6 TO 10 5 3 ApB 099 APPLING AmC 044 APPLING SANDY LOAM, 6 TO 10 5 3 ApB2 APPLING

AmC 052 APPLING SANDY LOAM, 6 TO 10 5 3 APC ASHLAR

AmC 056 APPLING SANDY LOAM, 6 TO 10 5 3 ApC APPLING

AmC 059 APPLING SANDY LOAM, 6 TO 10 5 3 ApC 023 APISON

AmC 074 APPLING SANDY LOAM, 6 TO 10 5 3 ApC2 APPLING

AmC 075 APPLING SANDY LOAM, 6 TO 10 5 3 ApD APPLING

AmC 085 APPLING SANDY LOAM, 6 TO 10 5 3 APE ASHLAR

AmC 095 APPLING SANDY LOAM, 6 TO 10 5 3 Aq ARDILLA

AmC 097 APPLING SANDY LOAM, 6 TO 10 5 3 AqA ARDILLA

AmC 107 APPLING SANDY LOAM, 6 TO 10 5 3 AqA 010 ARDILLA AmC 109 APPLING COARSE SANDY

LOAM, 6 TO 105 3 AqA 086 ARDILLA

AmC 114 APPLING SANDY LOAM, 6 TO 10 5 3 Ar ARDILLA

AmC 122 APPLING SANDY LOAM, 6 TO 10 5 3 ArA ARDILLA




120



AmC 141 APPLING SANDY LOAM, 6 TO 10 5 3 ArA 137 ARDILLA

AmC 145 APPLING SANDY LOAM, 6 TO 10 5 3 ArB AMERICUS

AmC 149 APPLING SANDY LOAM, 6 TO 10 5 3 ArB 027 ARAGON

AmC2 APPLING SANDY LOAM, 6 TO 10,ERODED

6 3 ArB 057 ARAGON

ArB 062 ARUNDEL LOAMY SAND, 2 TO 5 9 7 AwC ASHLAR

ArB 081 ARUNDEL LOAMY SAND, 2 TO 5 9 7 AwC 042 AUGUSTA

ArB 088 AMERICUS SAND, 0 TO 5 6 6 AwC 093 AUGUSTA

ArB 115 ARAGON FINE SANDY LOAM, 2TO 6

5 4 AwC 154 AUGUSTA

ArB 135 AMERICUS SAND, 0 TO 5 6 6 AWE ASHLAR

ArB 143 AMERICUS LOAMY SAND, 2 TO 5 6 6 AwE ASHLAR

ArC AMERICUS LOAMY SAND, 5 TO 8 6 6 AxA APPLING

ArC 023 ARMUCHEE CHANNERY SILTLOAM, 6 TO 10

7 6 AxB APPLING

ArC 027 ARAGON FINE SANDY LOAM, 6TO 10

6 4 AxB2 APPLING

ArC 057 ARAGON FINE SANDY LOAM, 6

TO 10

6 4 AxC2 APPLING

ArC 115 ARAGON FINE SANDY LOAM, 6TO 10

6 4 AxC2 029 APPLING







ArD ARAGON FINE SANDY LOAM, 10TO 15

7 4 AxC2 108 APPLING

ArD 123 AMERICUS LOAMY SAND, 8 TO 15 8 6 AxD2 APPLING

ArD 129 AMERICUS LOAMY SAND, 8 TO 15 8 6 AyF ALLEN

ArE ARAGON FINE SANDY LOAM, 15TO 25

8 6 AzB APPLING

ArF ASHLAR SANDY LOAM, 20 TO35, VERY BOULDERY

9 7 AzB2 APPLING

As ALBANY LOAMY FINE SAND, 0TO 2

6 3 AzC2 APPLING

As 015 ALBANY FINE SAND 6 3 B.P. PITS As 025 ALBANY FINE SAND 6 3 Ba BUNCOMBE

AsA ALBANY LOAMY FINE SAND, 0TO 2

6 3 Ba 002 BAYBORO

AsC ASHLAR ROCK OUTCROPCOMPLEX, 2 TO 10

4 2 Ba 003 BAYBORO

AsC 031 ASHLAR SANDY LOAM, 2 TO 10 4 2 Ba 010 BARTH

AsC 056 ASHLAR SANDY LOAM, 2 TO 10 4 2 Ba 034 BAYBORO

AsC 075 ASHLAR SANDY LOAM, 2 TO 10 4 2 Ba 086 BARTH

AsF ASHLAR COMPLEX, 10 TO 30 8 7 Ba 089 BAYBORO

Asl AUGUSTA LOAM 4 3 Ba 091 BAYBORO

Asl 048 AUGUSTA SILT LOAM 3 3 BB BIBB

Asl 067 AUGUSTA SOILS 4 3 Bb BARTH

At ALAPAHA 8 5 BbB BLANTON

AtA ALAPAHA 8 5 Bc BEACHES




122



AtE ASHLAR 8 7 BcB2 BRADDOCK

Atk ATKINS 8 7 BcC2 BRADDOCK

Au AUGUSTA LOAM 4 3 BcD2 BRADDOCK

Au 010 ANGIE FINE SANDY LOAM,FREQ FLOODED

7 6 BcE2 BRADDOCK

Au 086 ANGIE FINE SANDY LOAM,FREQ FLOODED

7 6 Bd BLADEN

AuC APPLING URBAN LANDCOMPLEX, 2 TO 10

5 3 BdC3 BRADDOCK

Av ANGIE FINE SANDY LOAM 3 6 BdD3 BRADDOCK

Av 121 ALTAVISTA SANDY LOAM, 0 TO 2 2 1 Be BEACHES

AvD ASHLAR 5 2 Bf BAYBORO AvF ASHLAR 9 5 Bfs BUNCOMBE

AvP ALLUVIALLAND

WET 8 7 Bfs 048 BUNCOMBE

Avp ALLUVIALLAND

WET 4 7 Bfs 067 BUNCOMBE

AwA AUGUSTA 3 3 Bfs 068 BUNCOMBE

AwB 022 AUGUSTA SANDY LOAM, 2 TO 6 2 1 BgA BIGBEE

AwB 042 AUGUSTA FINE SANDY LOAM, 2TO 6

3 3 BgA 082 BARTH

AwB 068 AUGUSTA SILT LOAM, 2 TO 6 2 1 BgC BLANTON

AwB 071 AUGUSTA SANDY LOAM, 2 TO 6 2 1 Bh BIBB AwB 093 AUGUSTA FINE SANDY LOAM, 2

TO 63 3 Bh 026 BIBB

AwB 154 AUGUSTA FINE SANDY LOAM, 2TO 6

3 3 Bh 096 BIBB

AWC ASHLAR 5 2 Bh 106 BIBB







BhA BAYBORO SOILS 8 9 BrD3 BOSWELL

BhA 098 BAYBORO CLAY LOAM 8 9 BrE BRADSON

BiA BLADEN LOAM 8 8 BrE 119 BRADSON

BjA BLADEN LOAM AND CLAYLOAM

8 8 BrE 139 BRADSON

BK BIBB KINSTON SOILS 8 8 Brs BLADEN

Bk BIBB KINSTON SANDYLOAMS

8 8 BsE BODINE

Bk 020 BLADEN LOAM 8 8 BsF BODINE

Bk 021 BLADEN FINE SANDY LOAM 8 8 BuB2 BINNSVILLE Bk 054 BLADEN FINE SANDY LOAM 8 8 BvF BURTON

Bk 063 BLADEN LOAM 8 8 BwB BUNCOMBE

Bk 132 BLADEN FINE SANDY LOAM 8 8 Bwc BIBB

BkA BLADEN COXVILLE FINESANDY LOAMS

8 8 BzE BODINE

BkA 151 BLADEN COXVILLE-WESTONCOMPLEX

8 8 BzF BODINE

BlA BLADEN 8 8 CA CARTECAY

Bls BLADEN 8 8 Ca 044 CARTECAY

Bm BAYBORO LOAM 8 8 Ca 052 CARTECAY Bm 035 BAYBORO MUCKY LOAM 8 8 Ca 055 CHATUGE

Bm 037 BAYBORO MUCKY LOAM 8 8 Ca 059 CARTECAY




124



BmA BUNCOMBE 6 5 Ca 060 CECIL

Bn BLANTON 6 7 Ca 089 CAPE FEAR

BnA BLANTON 6 3 Ca 091 CAPE FEAR

BnB BLANTON 6 6 Ca 095 CARTECAY

BO BOHICKET CAPERS ASSOC 9 9 Ca 109 CARTECAY

BO 121 BIBB OSIER SOILS 8 8 Ca 121 CHASTAIN

BoA BONNEAU LOAMY SAND, 0 TO 2 4 6 Ca 144 CHATUGE

BoA 017 BONIFAY FINE SAND, 1 TO 5 7 7 CaA CAHABA

BoB BONIFAY 7 7 CaB CAPSHAW

BoC BIGBEE OCHLOCKONEECOMPLEX, 0 TO 10,

OCCASIONALLYFLOODED

7 3 Cab CARTECAY

BoC 002 BONIFAY SAND, 2 TO 8 7 7 CaB 020 CAINHOY

BoC 003 BONIFAY SAND, 2 TO 8 7 7 CaB 063 CAINHOY

BoC 017 BONIFAY FINE SAND, 5 TO 8 7 7 CaB2 CARNEGIE

BoC 021 BONIFAY FINE SAND, 1 TO 8 7 7 CaB2 014 CARNEGIE

BoC 034 BONIFAY SAND, 2 TO 8 7 7 CaB2 083 CARNEGIE









BoC 081 BONIFAY FINE SAND, 5 TO 8 7 7 CaB3 CECIL

BoC 132 BONIFAY FINE SAND, 1 TO 8 7 7 CAC CECIL

BoD BONIFAY FINE SAND, 8 TO 12 8 7 CaC CARNEGIE

BoE BODINE 8 7 Cac CARTECAY

BoF BODINE 9 8 CaC2 CARNEGIE

Bp BORROW PITS 9 9 CaC3 CECIL

BqB BOSWELL 7 3 CaD CARNEGIE

BqB2 BOSWELL 7 3 CaD2 CARNEGIE BqC2 BOSWELL 8 3 CaD3 CECIL

Br BROOKMAN 8 8 CaE CECIL

BrB2 BOSWELL 7 6 CaE3 CECIL

BrC BRADSON LOAM, 6 TO 10 3 3 CaF3 CECIL

BrC 119 BRADSON FINE SANDY LOAM, 2TO 10

3 3 Cah CARTECAY

BrC 139 BRADSON FINE SANDY LOAM, 2TO 10

3 3 Cb CEDARBLUFF

BrD2 BOSWELL 8 6 Cb 023 CEDARBLUFF

Cb 060 CECIL CLAY LOAM,SEVERELY ERODED

HILLY PHASE

8 7 CdE2 CECIL




126



CBA CAPTINA 6 4 Ce 023 CHENNEBY

CbA CECIL 4 3 Ce 058 CONGAREE

CbB CARNEGIE GRAVELLY SANDYLOAM, 3 TO 5

5 2 Ce 060 CECIL

CbB 002 CAINHOY SAND, 0 TO 5 6 8 Ce 089 CAPERS

CbB 003 CAINHOY SAND, 0 TO 5 6 8 Ce 091 CAPERS

CbB 034 CAINHOY SAND, 0 TO 5 6 8 CeB CECIL

CbB2 CECIL 5 3 CeB2 CARNEGIE

CbC CECIL 5 3 CEB3 CHRISTIAN CbC2 CECIL 5 3 CeC CECIL

CbD CECIL 8 6 CeC 067 CECIL

CbD2 CECIL 8 6 CEC3 CHRISTIAN

CbE CECIL 9 6 CeD CECIL

CbE2 CECIL 9 6 CeD 011 CECIL

CbF CECIL 9 6 CED3 CHRISTIAN

CC CHEWACLA CHASTAIN-

RIVERVIEW ASSOC

5 2 CeE CHESTNUT

Cc CAPE FEAR 8 8 CEE3 CHRISTIAN

Cc 007 CARTECAY CHEWACLA SOILS 8 2 CeuC CECIL

CC 017 CHASTAIN TAWCAW ASSOC 8 7 Cf 058 CONGAREE

Cc 052 CARTECAY SOILS, PONDED 8 2 Cf 060 CECIL







Cc 059 CARTECAY SOILS, PONDED 8 2 CfB2 CECIL

Cc 060 CECIL CLAY LOAM,SEVERELY ERODED

STEEP PHASE

8 7 CfC2 CECIL

Cc 069 CARTECAY CHEWACLA SOILS 8 2 CfC2 044 CECIL

Cc 078 CARTECAY CHEWACLA SOILS 8 2 CfC2 067 CECIL

Cc 095 CARTECAY SOILS, PONDED 8 2 CfD2 CECIL

CC 121 CHEWACLA CHASTAIN ASSOC 5 2 CfE2 CECIL

Cc 150 CHEWACLA CHASTAIN ASSOC 5 2 Cfl CHEWACLA

Cc 158 CHEWACLA CHASTAIN ASSOC 5 2 Cfs CHEWACLA

CCA CARTECAY 8 2 Cfs 048 CHEWACLA

CcB CECIL 4 3 Cfs 073 CHEWACLA

CcB2 CECIL 4 3 Cg 060 CECIL

CcC CECIL 4 3 Cg 150 CHEWACLA

CcC2 CECIL 4 3 Cg 158 CHEWACLA

CcD CECIL 6 5 Cga CONGAREE

CcD2 CECIL 6 5 CgC COBBLY

CCE CHANDLER 9 7 CgC2 CARNEGIE CCF CHANDLER 9 7 CgD COBBLY

CCG CHANDLER 9 8 CgE COBBLY

Cco CHEWACLA 4 2 Ch 002 CHASTAIN




128



Cd CHEWACLA SILT LOAM 4 2 Ch 003 CHASTAIN

Cd 060 CECIL SANDY LOAM,UNDULATING PHASE

4 3 Ch 014 CHIPLEY

CdA CLARENDON LOAMY SAND, 0 TO 2 1 1 Ch 015 CAPERS

CDB CHRISTIAN 5 4 Ch 025 CAPERS

CdB CECIL 5 5 Ch 026 CHASTAIN

CdB2 CECIL 5 5 Ch 034 CHASTAIN

CDC CHRISTIAN 6 4 Ch 060 CECIL

CdC2 CECIL 5 5 Ch 062 CHASTAIN

CDD CHRISTIAN 5 4 Ch 081 CHASTAIN

CdD2 CECIL 6 5 Ch 089 CHIPLEY

CDE CHRISTIAN 8 6 Ch 091 CHIPLEY

Ch 096 CHASTAIN LOAM, FREQFLOODED

8 8 CME COLBERT

Ch 106 CHASTAIN LOAM 7 8 Cn CLARENDON

Ch 109 CHEWACLA SILT LOAM,

OCCASIONALLYFLOODED

4 2 Cn 060 CHEWACLA

Ch 119 CHATUGE LOAM 5 8 Cn 106 CONGAREE

Ch 136 CHIPLEY SAND 7 3 CnA CLARENDON

Ch 139 CHATUGE LOAM 5 8 CnA 046 CLARENDON

ChA CHIPLEY 7 3 CnA 094 CLARENDON







CHB CLARKSVILLE 5 4 CnB CARNEGIE

Chc CHEWACLA 5 2 CnB 002 CLARENDON

CHC2 CLARKSVILLE 5 4 CnB 003 CLARENDON

CHD CLARKSVILLE 6 4 CnB 027 CONASAUGA

CHE CLARKSVILLE 8 6 CnB 034 CLARENDON

ChE CHESTATEE 9 8 CnB 057 CONASAUGA

CHE2 CLARKSVILLE 8 6 CnB 115 CONASAUGA

ChF CHESTNUT 9 8 CnB 150 COWARTS

ChG CHESTNUT 9 8 CnB 158 COWARTS

CIB COLFAX 5 6 CnB2 CARNEGIE CiB COLFAX 3 3 CnC CARNEGIE

CIC COLFAX 5 6 CnC 027 CONASAUGA

CIC2 COLFAX 5 6 CnC 057 CONASAUGA

CiC2 COLFAX 5 4 CnC 115 CONASAUGA

CID3 CLARKSVILLE 8 4 CnC2 COWARTS

CK CHEWACLA CONGAREE SOILS 4 2 CnC2 082 CARNEGIE

Ck 007 CHEWACLA LOAM, FREQFLOODED

5 2 Cng 022 CONGAREE

CK 011 CHEWACLA ASSOC 5 2 Cng 048 CONGAREE Ck 027 CHEWACLA SILT LOAM 4 2 Cng 067 CONGAREE

Ck 057 CHEWACLA SILT LOAM 4 2 Cng 068 CONGAREE




130



Ck 060 CECIL SANDY LOAM,ERODED HILLY PHASE

5 3 Cng 071 CONGAREE

Ck 062 CHEWACLA SANDY LOAM,OCCASIONALLY

FLOODED

4 2 CO COHUTTA


5 2 Co COXVILLE


5 2 Co 011 CONGAREE

Ck 081 CHEWACLA SANDY LOAM,OCCASIONALLY

FLOODED

4 2 Co 060 CHEWACLA

Ck 106 CHEWACLA LOAM 4 2 Coa CONGAREE

Ck 115 CHEWACLA SILT LOAM 4 2 CoB COWARTS

CkC3 CARNEGIE 6 2 Cob CHEWACLA

CKE CLIFTON 8 6 CoB 010 CARNEGIE

CKF CLIFTON 9 6 CoB 023 CONASAUGA

Cl CECIL 7 5 CoB 086 CARNEGIE

ClC CLIFTON 4 3 CoB2 CARNEGIE

CLE CLIFTON 9 6 CoB2 040 COWARTS

ClE CLIFTON 8 6 CoB2 142 COWARTS

CLF CLIFTON 9 6 COC COWARTS

CLG CLIFTON 9 6 CoC COWARTS

Cls CHASTAIN 8 8 CoC 009 CARNEGIE

Cm 010 CHIPLEY FINE SAND, FREQFLOODED

8 8 CoC 023 CONASAUGA







Cm 015 CHIPLEY FINE SAND 7 3 CoC 077 CARNEGIE

Cm 025 CHIPLEY FINE SAND 7 3 COC2 CUTHBERT

Cm 060 CECIL SANDY LOAM,ERODED STEEP PHASE

7 5 CoC2 CARNEGIE

Cm 086 CHIPLEY FINE SAND, FREQFLOODED

8 8 COD COWARTS

CmA CHIPLEY SAND, 0 TO 2 7 3 CoD COWARTS

Cod COXVILLE 8 8 CuC 115 CUNNINGHAM

CoD2 CARNEGIE 8 2 CUC2 CUMBERLAND

COE COWARTS 8 5 CuD CUNNINGHAM

CoE CUTHBERT 8 3 CuD 023 CUNNINGHAM

Con CONGAREE 1 1 CuE CECIL

Con 068 CONGAREE SILT LOAM 1 1 CuE 027 CUNNINGHAM

Con 104 CONGAREE SILT LOAM 2 1 CuE 057 CUNNINGHAM

Cos 067 CONGAREE SOILS, FREQ FLOODED 5 1 CuE 115 CUNNINGHAM

Cos 073 CONGAREE SOILS 4 1 CuF CECIL

Cot CONGAREE 4 1 Cus CONGAREE

Cp CONGAREE 2 1 Cv COXVILLE

CpB COLFAX 5 6 CvB2 CUNNINGHAM

CqB COWARTS 5 2 CVB3 CUMBERLAND

CqB2 COWARTS 5 2 CVC3 CUMBERLAND CqC COWARTS 5 2 CvD2 CUNNINGHAM

CqC2 COWARTS 6 2 CvF CHESTATEE

CR CHEWACLA 5 2 Cw CHEWACLA




132



Cr 055 COLVARD FINE SANDY LOAM,OCCASIONALLY

FLOODED

2 3 Cw 033 CARTECAY

Cr 060 CONGAREE SILT LOAM 2 1 CwB COWARTS

Cr 144 COLVARD FINE SANDY LOAM,OCCASIONALLY

FLOODED

2 3 CwC COWARTS

CRA CONASAUGA 6 7 CwC2 COWARTS

CrA CRAVEN 2 5 CwE COWARTS

CRB CONASAUGA 6 7 Cwf CHEWACLA

CRB2 CONASAUGA 6 7 CwG COWEE

CrC CONASAUGA 8 7 CX CAHABA CrC2 COWARTS 5 2 Cx CRAVEN

CrG CHANDLER 9 8 Cx 159 COXVILLE

CSB CONASAUGA 6 7 CxC CRAVEN

CSB2 CONASAUGA 6 7 CxD2 CUNNINGHAM

CSC2 CONASAUGA 8 7 CxE COWEE

CSC3 CONASAUGA 9 7 CxF COWEE

CSD CONASAUGA 8 7 CxG COWEE

CsD2 COWARTS 8 2 Cy CHIPLEY

CsF CHANDLER 9 8 CYB CECIL

Csl CHEWACLA 4 2 CYB2 CECIL

Cst CHEWACLA 4 2 CyB2 CECIL Csw CHEWACLA 5 2 CYC CECIL

CtC2 COWARTS 6 2 CYC2 CECIL

CtD2 COWARTS 8 2 CyC2 CECIL

CUB CUMBERLAND 5 4 CYD CECIL







Cub COASTALBEACH

9 9 CYD2 CECIL

CuB 023 CUNNINGHAM SILT LOAM, 2 TO 6 6 4 CYE CECIL

CuB 027 CUNNINGHAM LOAM, 2 TO 6 6 4 CYE2 CECIL

CuB 057 CUNNINGHAM LOAM, 2 TO 6 6 4 CyE2 CECIL

CuB 115 CUNNINGHAM LOAM, 2 TO 6 6 4 CZB2 CECIL

CuC CECIL 4 3 CZB3 CECIL

Cuc CHIPLEY 7 3 CZB4 CECIL

CuC 023 CUNNINGHAM SILT LOAM, 6 TO 10 6 4 CZC2 CECIL

CuC 027 CUNNINGHAM LOAM, 6 TO 10 6 4 CZC3 CECIL

CuC 057 CUNNINGHAM LOAM, 6 TO 10 6 4 CZC4 CECIL

CZD3 CECIL SANDY CLAY LOAM, 6TO 15, SEVERELY

ERODED

8 7 DgD2 DAVIDSON

CZD4 CECIL 8 7 DgE2 DAVIDSON

CZE2 CECIL 8 7 DhA DOGUE

CZE3 CECIL 9 8 DhB DEWEY

CzF CECIL 9 6 DhB2 DAVIDSON

Da DASHER MUCK 9 9 DhB3 DAVIDSON

Da 002 DASHER MUCK, PONDED 9 9 DhC DEWEY

Da 003 DASHER MUCK, PONDED 9 9 DhC 119 DILLARD

Da 015 DOTHAN LOAMY SAND 2 2 DhC 139 DILLARD

Da 025 DOTHAN LOAMY SAND 2 2 DhC2 DAVIDSON Da 034 DASHER MUCK, PONDED 9 9 DhC3 DAVIDSON

Da 060 DAVIDSON CLAY LOAM, ERODEDUNDULATING PHASE

4 6 DhD DEWEY




134



Da 089 DOTHAN LOAMY SAND, 0 TO 2 2 2 DhD2 DAVIDSON

Da 091 DOTHAN LOAMY SAND, 0 TO 2 2 2 DhD2 011 DAVIDSON

DaA DOTHAN 2 2 DhD3 DAVIDSON

DaB DOTHAN LOAMY SAND, 2 TO 5 2 2 DhD4 DAVIDSON

DaB 010 DOTHAN LOAMY SAND, 0 TO 4 2 2 DhE2 DAVIDSON

DaB 023 DECATUR SILT LOAM, 2 TO 6 5 4 DhE3 029 DAVIDSON

DaB 055 DILLARD FINE SANDY LOAM, 2

TO 6

3 3 DhE3 085 DAVIDSON

DaB 086 DOTHAN LOAMY SAND, 0 TO 4 2 2 DhE3 108 DAVIDSON



DaB 144 DILLARD FINE SANDY LOAM, 2TO 6

3 3 Dib DUNBAR

DaB 153 DOTHAN LOAMY SAND, 1 TO 5 2 2 DiB 033 DURHAM

DaB2 DOTHAN 2 2 DiB 067 DURHAM

DaC DOTHAN LOAMY SAND, 5 TO 8 3 2 Dic DUNBAR

DaC 023 DECATUR SILT LOAM, 6 TO 10 5 4 DjA DURHAM







DaC2 DOTHAN 3 2 DjB DURHAM

Db DAVIDSON 5 6 DmA DUNBAR

Dc DAVIDSON 8 6 DmA 082 DUNBAR

DcB DECATUR 5 4 DmB DUNBAR

DcC DECATUR 5 4 DnD2 DAVIDSON

DcC2 DECATUR 7 4 DnE DAVIDSON

DcD2 DECATUR 8 4 DnF DAVIDSON

DdB2 DEWEY 4 5 Do DOWELLTON

DdC2 DEWEY 5 5 DoA DOTHAN

DeB DEWEY 4 5 DoA 073 DURHAM

DeC DEWEY 5 5 DoB DOTHAN

DeC3 DEWEY 6 8 Dob DUNBAR

DeD2 DECATUR 8 8 DoB 073 DURHAM

DeD3 DEWEY 8 8 DoB 092 DOTHAN

DeE2 DECATUR 8 8 DoC DOTHAN

DeE3 DEWEY 8 8 DpA DUPLIN

DgA DOGUE SANDY LOAM, 0 TO 2 1 3 DpB3 DAVIDSON

DgA 106 DOGUE LOAM, 1 TO 2 1 3 DpC3 DAVIDSON DgA 121 DOGUE FINE SANDY LOAM, 0

TO 31 3 DpD3 DAVIDSON

DgB DAVIDSON 2 2 DqB2 DAVIDSON

DgB2 DAVIDSON 2 2 DqC2 DAVIDSON




136



DgC DAVIDSON 4 2 DqE2 DAVIDSON

DgC2 DAVIDSON 4 2 DrB2 DAVIDSON

DrC2 DAVIDSON 5 3 EnB 009 ESTO

DrD2 DAVIDSON 6 3 EnB 077 ESTO

DsB3 DAVIDSON 5 3 EnB 101 ESTO

DsC3 DAVIDSON 6 7 EnB 109 ENON

DsD3 DAVIDSON 8 7 EnB2 ESTO

Dsl DUNE LAND 9 8 EnC 004 ESTO

DtC2 DOTHAN 4 2 EnC 101 ESTO

DtD DEKALB 8 7 EnC 109 ENON

DuA DUPLIN 2 5 ENC2 ESTO

DuB DOTHAN URBAN LANDCOMPLEX, 2 TO 5

2 2 EnC2 ESTO

DuB 121 DOTHAN URBAN LANDCOMPLEX, 0 TO 5

2 2 EnD ENON

DuE DEKALB 9 8 EnD2 ESTO DuF DEKALB 9 8 EnE ESTO

DvB DUNBAR 3 8 Ens ENNIS

DvD DUNBAR 8 3 EoA EULONIA

DwB DUPLIN 3 5 EoB ESTO

DwC DUPLIN 7 3 EoC ESTO







Dx DUNBAR 3 6 EOD ESTO

DyC DAVIDSON 4 2 EoD ESTO

DyC 119 DYKE LOAM, 2 TO 10 1 7 EoD 002 ESTO

DyC 139 DYKE LOAM, 2 TO 10 1 7 EoD 003 ESTO

DyE DYKE LOAM, 10 TO 25 4 7 EoD 034 ESTO

Ea ECHAW 5 5 EoD 159 ESTO

EaB2 EDGEMONT 8 8 EpA EULONIA EaC EDGEMONT 8 8 EpB EULONIA

EaD2 EDGEMONT 8 8 EPD EDNEYVILLE

EaE EDGEMONT 8 8 EPE EDNEYVILLE

EaE2 EDGEMONT 8 8 EPE 106 ESTO

EaF EDGEMONT 9 8 EPF EDNEYVILLE

EC ECHAW 5 5 EPF 119 EDNEYVILLE

EdA ETOWAH 3 1 EPF 139 EDNEYVILLE

EdB ETOWAH 4 1 EPG EDNEYVILLE EdC ETOWAH 4 3 EqB EUSTIS

EdE EDNEYVILLE 8 7 EqC EUSTIS

Ee ELLABELLE 8 8 ErB EUSTIS

EfC ESTO 7 3 ErC EUSTIS




138



EgE ESTO 9 6 ErD EUSTIS

EjB2 ENON 4 6 ErD 002 ESTO

EjC2 ENON 5 6 ErD 003 ESTO

El ELLABELLE 8 8 ErD 034 ESTO

Em EMORY 2 1 Es ENNIS

Em 012 ELLABELLE LOAMY SAND 8 8 EsB ESTO

Em 054 ELLABELLE LOAMY SAND 8 8 EsB 143 EUSTIS

Em 132 ELLABELLE LOAMY SAND 8 8 EsC ESTO

EmB ESTO 7 3 EsC 143 EUSTIS

EmC ESTO 7 3 EsD ESTO

EmD ESTO 8 3 EsD 019 ESTO

En ENNIS 5 1 EsD 049 ESTO

ENB ESTO 7 3 EtA 026 EUNOLA







EnB 004 ESTO NORFOLK COMPLEX, 2TO 5

7 3 EtA 027 ETOWAH

EtA 057 ETOWAH LOAM, 0 TO 2 3 1 FaB 150 FACEVILLE

EtA 096 EUNOLA SANDY LOAM, 0 TO 3,OCCASIONALLY

FLOODED

4 3 FaB 154 FANNIN

EtA 106 EUNOLA SANDY LOAM, 0 TO 3 3 3 FaB 158 FACEVILLE

EtA 115 ETOWAH LOAM, 0 TO 2 3 1 FaC FANNIN

EtA 151 EULONIA LOAMY FINE SAND, 0TO 2

3 5 FaC 119 FANNIN

EtB ETOWAH LOAM, 2 TO 6 4 1 FaC 139 FANNIN

EtB 151 EULONIA LOAMY FINE SAND, 2TO 5

4 5 FaC2 FACEVILLE

EtC ETOWAH 4 3 FaD FACEVILLE

Eu EULONIA 3 5 FaE FANNIN

EuA EUSTIS LOAMY SAND, 0 TO 2 6 7 FbB FACEVILLE

EuA 106 EUNOLA URBAN LANDCOMPLEX, 0 TO 3

3 3 FbC2 FANNIN

EuB ESTO SANDY LOAM, 2 TO 5 7 3 FbE2 FANNIN

EuB 046 EUSTIS LOAMY SAND, 2 TO 5 6 7 FcC2 FACEVILLE

EuB 062 EUSTIS SAND, 0 TO 5 6 7 FcD2 FACEVILLE EuB 081 EUSTIS SAND, 0 TO 5 6 7 FcF FANNIN

EuB 094 EUSTIS LOAMY SAND, 2 TO 5 6 7 FdA FACEVILLE

EuB 100 ESTO LOAMY SAND, 2 TO 5 7 3 FdB FACEVILLE

EuB 125 ESTO LOAMY SAND, 2 TO 5 7 3 FdB 011 FACEVILLE




140



EuB 150 EUSTIS LOAMY SAND, 2 TO 6 6 7 FdC FACEVILLE

EuB 158 EUSTIS LOAMY SAND, 2 TO 6 6 7 FdC2 FACEVILLE

EuB2 ESTO 6 4 FdD FRIPP

EuC ESTO SANDY LOAM, 5 TO 8 7 3 FeA FACEVILLE

EuC 027 ETOWAH URBAN LANDCOMPLEX, 2 TO 10

4 3 FeB FACEVILLE

EuC 057 ETOWAH URBAN LANDCOMPLEX, 2 TO 10

4 3 FeB 023 FULLERTON

EuC 062 EUSTIS SAND, 5 TO 8 6 7 FeB2 FACEVILLE

EuC 081 EUSTIS SAND, 5 TO 8 6 7 FeC 023 FULLERTON

EuC 115 ETOWAH URBAN LANDCOMPLEX, 2 TO 10 4 3 FeC 121 FACEVILLE

EuC2 ESTO 7 4 FeC2 FACEVILLE

EuD EUSTIS LOAMY SAND, 6 TO 12 8 7 FeD FULLERTON

EuD 014 ESTO SANDY LOAM, 5 TO 12 8 3 FeD 019 FACEVILLE

EuD 040 ESTO SANDY LOAM, 8 TO 12 8 3 FeD 049 FACEVILLE

EuD 136 ESTO SANDY LOAM, 5 TO 12 8 3 FeD2 FACEVILLE

EuD 142 ESTO SANDY LOAM, 8 TO 12 8 3 FeE FULLERTON

EuE ESTO 8 3 FfB2 FARRAGUT EuE2 ESTO 8 4 FgB3 FARRAGUT

Eus EUSTIS 6 5 FgC3 FARRAGUT

EvB EUHARLEE 5 4 FgD3 FARRAGUT

EvC EUHARLEE 5 4 FhA FUQUAY

EvC2 ESTO 8 3 FhB FUQUAY







EvE ESTO 8 3 FmA FACEVILLE

EVF EVARD 9 8 FmB FULLERTON

EwD ENON 5 6 FmC FULLERTON

EwE ENON 8 7 FmC 036 FLOMATON

FaA FACEVILLE 2 3 FmC 097 FLOMATON

FaB FACEVILLE SANDY LOAM, 2 TO 5 2 3 FmC 149 FLOMATON

FaB 014 FACEVILLE LOAMY SAND, 2 TO 5 2 3 FmD FULLERTON

FaB 017 FACEVILLE LOAMY SAND, 2 TO 5 2 3 FmE FULLERTON

FaB 042 FANNIN FINE SANDY LOAM, 2TO 6

5 6 FmF FULLERTON

FaB 093 FANNIN FINE SANDY LOAM, 2TO 6

5 6 FnC3 FULLERTON

FaB 136 FACEVILLE LOAMY SAND, 2 TO 5 2 3 FnD3 FULLERTON

FnE3 FULLERTON 9 7 FuA FACEVILLE

Fo FOXWORTH 7 7 FuB FUQUAY

FoA FACEVILLE 2 3 FuB 027 FULLERTON

FoB FACEVILLE 2 3 FuB 057 FULLERTON

FoB2 FACEVILLE 4 3 FuB 062 FUQUAY




142



FoC2 FACEVILLE 4 3 FuB 081 FUQUAY

FoD FACEVILLE 5 3 FuB 115 FULLERTON

Fp FLUVAQUENTS 9 9 FuB2 FACEVILLE

FpB FAIRHOPE 4 5 FuC FUQUAY

FqB FUQUAY 4 6 FuC 023 FULLERTON

FqC FUQUAY 4 6 FuC 027 FULLERTON

Fr FRENCH 2 3 FuC 057 FULLERTON

FrA FLINT 3 5 FuC 115 FULLERTON

FrB FREEMANVILLE SANDY LOAM, 2 TO 5 4 4 FuC 121 FUQUAY

FrB 047 FLINT FINE SANDY LOAM, 2TO 5

4 5 FuC2 FACEVILLE

FrD FRIPP 9 8 FuD FULLERTON

FrE2 FULLERTON 6 7 FuE FULLERTON

Fs FUQUAY 4 6 FuF FULLERTON

FsA FUQUAY 4 6 FvE2 FULLERTON

FsB FUQUAY LOAMY SAND, 0 TO 5 4 6 Fws FRESH WATER

FsB 002 FUQUAY LOAMY SAND, 1 TO 5 4 6 Ga 058 GULLIED LAND FsB 003 FUQUAY LOAMY SAND, 1 TO 5 4 6 Ga 060 GROVER

FsB 009 FUQUAY LOAMY SAND, 2 TO 5 4 6 GAB GILEAD

FsB 010 FUQUAY LOAMY SAND, 0 TO 4 4 6 GAB2 GILEAD







FsB 011 FUQUAY LOAMY SAND, 1 TO 5 4 6 GAC GILEAD

FsB 014 FUQUAY LOAMY SAND, 1 TO 5 4 6 GAC2 GILEAD

FsB 016 FUQUAY LOAMY SAND, 2 TO 5 4 6 GaD GRADY

FsB 017 FUQUAY LOAMY SAND, 1 TO 5 4 6 GAD2 GILEAD

FsB 021 FUQUAY LOAMY SAND, 1 TO 5 4 6 Gb 058 GULLIED LAND

FsB 034 FUQUAY LOAMY SAND, 1 TO 5 4 6 Gb 060 GROVER

FsB 035 FUQUAY LOAMY SAND, 1 TO 4 4 6 GBB GILEAD

FsB 037 FUQUAY LOAMY SAND, 1 TO 4 4 6 GBC GILEAD

FsB 054 FUQUAY LOAMY SAND, 1 TO 5 4 6 Gc GULLIED LAND

FsB 077 FUQUAY LOAMY SAND, 2 TO 5 4 6 GCB GILEAD FsB 082 FUQUAY LOAMY SAND, 2 TO 5 4 6 GcB GEORGEVILLE

FsB 086 FUQUAY LOAMY SAND, 0 TO 4 4 6 GCB2 GILEAD

FsB 088 FUQUAY LOAMY SAND, 1 TO 5 4 6 GCC GILEAD

FsB 103 FUQUAY LOAMY SAND, 1 TO 5 4 6 GCC2 GILEAD

FsB 121 FUQUAY LOAMY SAND, 1 TO 5 4 6 GCD GILEAD

FsB 132 FUQUAY LOAMY SAND, 1 TO 5 4 6 GCD2 GILEAD

FsB 135 FUQUAY LOAMY SAND, 1 TO 5 4 6 GCE2 GILEAD

FsB 136 FUQUAY LOAMY SAND, 1 TO 5 4 6 GCF2 GILEAD

FsB 138 FUQUAY LOAMY SAND, 1 TO 5 4 6 Gcl GRADY

FsB 153 FUQUAY LOAMY SAND, 1 TO 5 4 6 GdB2 GWINNETT

FsC FUQUAY 5 6 GdC2 GEORGEVILLE FsC2 FACEVILLE 5 3 GdD3 GWINNETT

FsD2 FACEVILLE 8 3 GdE2 GEORGEVILLE

FtB3 FACEVILLE 4 3 GdE3 GWINNETT

FtC3 FACEVILLE 5 3 GDF GILPIN




144



FtD3 FACEVILLE 8 3 GeB GWINNETT

GeB 036 GROVER SANDY LOAM, 2 TO 6 4 4 GiF GROVER

GeB 052 GROVER SANDY LOAM, 2 TO 6 4 4 GlB2 GROVER

GeB 059 GROVER SANDY LOAM, 2 TO 6 4 4 GlC2 GROVER

GeB 095 GROVER SANDY LOAM, 2 TO 6 4 4 GlD GROVER

GeB 097 GROVER SANDY LOAM, 2 TO 6 4 4 GmA GOLDSBORO

GeB 109 GEORGEVILLE VERY FINE SANDYLOAM, 2 TO 6

4 3 GmA 121 GOLDSBORO

GeB 149 GROVER SANDY LOAM, 2 TO 6 4 4 GnA GOLDSBORO

GeB2 GWINNETT 5 3 GnA 151 GOLDSBORO

GeB3 GWINNETT 5 3 GnB GOLDSBORO

GeC GWINNETT SANDY LOAM, 6 TO 10 5 3 GoA GOLDSBORO

GeC 036 GROVER SANDY LOAM, 6 TO 10 5 4 GoA 047 GREENVILLE




GeC 097 GROVER SANDY LOAM, 6 TO 10 5 4 GoB GREENVILLE

GeC 149 GROVER SANDY LOAM, 6 TO 10 5 4 GoB2 GREENVILLE

GeC2

0

WINNETT 6 7 GoC2 GREENVILLE

GeC3 GWINNETT 5 7 GoC2 109 GEORGEVILLE

GeD GWINNETT SANDY LOAM, 10 TO15

7 3 GoD2 GREENVILLE







GeD 036 GROVER SANDY LOAM, 10 TO15

5 4 GoE GOLDSTON


5 4 GpB3 GREENVILLE


5 4 GpC3 GREENVILLE

GeD3 GWINNETT 7 7 GpD3 GREENVILLE

GeE GWINNETT SANDY LOAM, 15 TO25

8 6 GpE3 GREENVILLE

GeE 044 GWINNETT SANDY LOAM, 15 TO30

8 6 GpF3 GREENVILLE

GeE2 GWINNETT 8 8 GqA GREENVILLE GeE20

WINNETT 8 8 GqB3 GREENVILLE

GfB2 GWINNETT 4 3 GqC3 GREENVILLE

GfD2 GWINNETT 7 3 GqD3 GREENVILLE

GfF GWINNETT 9 6 GR GRADY

GgB GWINNETT SANDY LOAM, 2 TO 6 4 3 Gr GRADY

GgB 027 GROVER GRAVELLY FINESANDY LOAM, 2 TO 6

4 4 Gr 004 GRADY

GgB 057 GROVER GRAVELLY FINE

SANDY LOAM, 2 TO 6

4 4 GR 017 GRADY

GgB 115 GROVER GRAVELLY FINESANDY LOAM, 2 TO 6

4 4 Gr 019 GRADY

GgB 121 GEORGEVILLE LOAM, 2 TO 6 4 3 Gr 049 GRADY

GgB2 GWINNETT 5 3 Gr 083 GRADY




146



GgC GROVER GRAVELLY FINESANDY LOAM, 6 TO 10

5 4 Gr 087 GRADY

GgC 121 GEORGEVILLE LOAM, 6 TO 10 4 3 Gr 088 GRADY

GgC2 GWINNETT 6 7 Gr 101 GRADY

GgD2 GWINNETT 8 7 Gr 121 GRADY

GgE GROVER 8 6 Gr 135 GRADY

GgE2 GWINNETT 8 8 Gr 150 GRADY

GgF2 GWINNETT 9 8 Gr 158 GRADY

GhB2 GROVER 5 8 GrA GREENVILLE

GhC GEORGEVILLE 4 3 Gra GRADY

GhC2 GROVER 6 8 GrA 016 GRADY

GiB GROVER 4 4 GrA 098 GALESTOWN GiC2 GROVER 6 8 GrB GREENVILLE

GiD GROVER 5 4 GrD GRADY

GiD2 GROVER 5 4 Grd GRADY

GsA GREENVILLE SANDY LOAM, 0 TO 2 3 3 HaB 057 HARTSELLS

GsA 076 GREENVILLE FINE SANDY LOAM, 0TO 2

3 3 HaB 115 HARTSELLS

GsA 111 GREENVILLE FINE SANDY LOAM, 0TO 2

3 3 HAB2 HABERSHAM

GsB GREENVILLE SANDY LOAM, 2 TO 5 4 3 HaB2 HABERSHAM

GsB 076 GREENVILLE FINE SANDY LOAM, 2TO 5

4 3 HAC HABERSHAM

GsB 111 GREENVILLE FINE SANDY LOAM, 2TO 5

4 3 HaC HAYESVILLE

GsB 150 GREENVILLE SANDY LOAM, 1 TO 5 4 3 HaC 027 HARTSELLS







GsB 158 GREENVILLE SANDY LOAM, 1 TO 5 4 3 HaC 057 HARTSELLS

GsB2 GREENVILLE 4 3 HaC 115 HARTSELLS

GsC GREENVILLE SANDY LOAM, 5 TO 8 4 3 HaC 119 HAYESVILLE

GsC 083 GREENVILLE SANDY LOAM, 5 TO 10 4 3 HaC 139 HAYESVILLE

GsC 087 GREENVILLE SANDY LOAM, 5 TO 10 4 3 HAC2 HABERSHAM

GsC2 GREENVILLE SANDY LOAM, 5 TO 10,ERODED

4 3 HaD HARTSELLS

GsC2 076 GREENVILLE FINE SANDY LOAM, 5TO 8, ERODED 4 3 HaD 058 HABERSHAM

GsC2 111 GREENVILLE FINE SANDY LOAM, 5TO 8, ERODED

4 3 HAD2 HABERSHAM

GsD GREENVILLE 7 3 HaD3 HABERSHAM

GsD2 GREENVILLE 7 3 HaE HAYESVILLE

Gt GOLDSBORO 1 1 HaE 027 HARTSELLS

GtA GREENVILLE 3 5 HaE 057 HARTSELLS

GtC2 GREENVILLE 6 5 HaE 058 HABERSHAM




148



GtD2 GREENVILLE SANDY CLAY LOAM, 8TO 12, ERODED

8 5 HaE 115 HARTSELLS

GtD2 088 GREENVILLE SANDY CLAY LOAM, 5TO 12, ERODED

(FACEVILLE)

8 3 HaE3 HABERSHAM

GtD2 109 GEORGEVILLE SILTY CLAY LOAM, 10TO 25, ERODED

9 8 HaF HAYESVILLE

GtD2 135 GREENVILLE SANDY CLAY LOAM, 5TO 12, ERODED

(FACEVILLE)

8 3 Hb HIWASSEE

GU GUTHRIE 7 7 HbC2 HIWASSEE

Gul GULLIED LAND 9 9 Hc HIWASSEE Gut GUTHRIE 7 7 HCC3 HABERSHAM

GvB GROVER 4 4 HcD2 HIWASSEE

GvC GROVER 5 4 Hd HIWASSEE

GvC2 GREENVILLE 6 5 HDB HABERSHAM

GvD2 GREENVILLE 8 5 HdB2 HENDERSON

GwB2 GWINNETT 5 3 HDC HABERSHAM

GwC2 GWINNETT SANDY CLAY LOAM, 6TO 10, ERODED

6 7 HdC HENDERSON

GwC2 007 GWINNETT CLAY LOAM, 6 TO 10,ERODED

6 7 HdC2 HENDERSON

GwC2 044 GWINNETT SANDY CLAY LOAM, 2TO 10, ERODED

5 3 HDD HABERSHAM


6 7 HdD2 HENDERSON


6 7 HdE HENDERSON







GwC3 GWINNETT 5 7 He 040 HEROD

GwD2 GWINNETT 7 7 He 046 HEROD

GwE2 GWINNETT SANDY CLAY LOAM,15 TO 25, ERODED

8 8 He 094 HEROD

GwE2 007 GWINNETT CLAY LOAM, 10 TO 25,ERODED

8 8 He 142 HEROD

GwE2 031 GWINNETT SANDY CLAY LOAM,10 TO 25, ERODED

8 8 He 159 HEROD


8 8 HeB HIWASSEE

GwE2 069 GWINNETT CLAY LOAM, 10 TO 25,

ERODED

8 8 HeB 036 HELENA


8 8 HeB 097 HELENA

GwE2 078 GWINNETT CLAY LOAM, 10 TO 25,ERODED

8 8 HeB 109 HIWASSEE

GwE3 GWINNETT 8 8 HeB 149 HELENA

Ha HELENA 5 3 HEB2 HALEWOOD

HaB HELENA SANDY LOAM, 2 TO 6 5 3 HEC HALEWOOD

HaB 027 HARTSELLS FINE SANDY LOAM, 2TO 6

4 6 HeC HIWASSEE

HeC 036 HELENA LOAMY COARSESAND, 6 TO 10

5 3 HoC HOLSTON


5 3 HOC2 HELENA

HeC 109 HIWASSEE LOAM, 6 TO 10 4 2 HoD HOLSTON




150




5 3 HQB2 HIWASSEE

HEC2 HALEWOOD 5 3 HQC2 HIWASSEE

HED HALEWOOD 6 3 HQD2 HIWASSEE

HeD HECTOR 8 7 HrA HORNSVILLE

HEE HALEWOOD 8 6 HRC3 HIWASSEE

HEF HALEWOOD 9 8 HRD3 HIWASSEE

HeF HECTOR 9 8 HSB HIWASSEE

HfF2 HOFFMAN 8 7 HsB HIWASSEE

HGB HARTSELLS 4 6 HsB 044 HIWASSEE

HGC HARTSELLS 5 6 HSC HIWASSEE

HgD3 HULETT 8 8 HsC HIWASSEE HhB HULETT 5 4 HSC 042 HIWASSEE

HhB2 HULETT 5 4 HsC 044 HIWASSEE

HhC2 HULETT 5 4 HSC 093 HIWASSEE

HhD2 HULETT 6 4 HSC 154 HIWASSEE

Hi HAZLEHURST 4 3 HSC2 HIWASSEE

HJC3 HAYESVILLE SANDY CLAY LOAM, 6TO 10, SEVERELY

ERODED

5 5 HSD HIWASSEE

HJC3 028 HAYESVILLE SANDY CLAY LOAM, 2TO 10, SEVERELY

ERODED

5 5 HsD HIWASSEE


ERODED

5 5 HSF HIWASSEE








ERODED

5 5 HTB2 HIWASSEE

HJE3 HAYESVILLE 9 7 HTC2 HIWASSEE

HKC3 HAYESVILLE 3 3 HtC2 HIWASSEE

HlB HAYESVILLE SANDY LOAM, 2 TO 6 3 3 HtC2 044 HIWASSEE

HlB 028 HAYESVILLE FINE SANDY LOAM, 2TO 6

3 3 HTD2 HIWASSEE

HlB 061 HAYESVILLE FINE SANDY LOAM, 2

TO 6

3 3 HTD3 HIWASSEE

HlB 112 HAYESVILLE FINE SANDY LOAM, 2TO 6

3 3 HTE2 HIWASSEE

HLC HAYESVILLE 4 3 HU HUMAQUEPTS

HlC HAYESVILLE SANDY LOAM, 6 TO 10 4 3 HvA HORNSVILLE

HlC 028 HAYESVILLE FINE SANDY LOAM, 6TO 10

4 3 HVB HELENA


4 3 HVD HOLSTON


4 3 HwB2 HIWASSEE

HLD HAYESVILLE 5 3 HwC2 HIWASSEE

HlE HAYESVILLE SANDY LOAM, 10 TO25

8 6 HwC2 109 HIWASSEE




152



HlE 028 HAYESVILLE FINE SANDY LOAM, 10TO 25

8 6 HwD2 HIWASSEE


8 6 HXA HUNINGTON


8 6 Hy HYDRAQUENTS

HLF HAYESVILLE 9 8 HYB HOLSTON

Hm HEROD 8 8 HyB HELENA

HM 017 HEROD MUCKALEE LOAMS 8 8 HYB 067 HELENA

HM 019 HEROD MUCKALEE ASSOC 8 8 HYB2 HELENA

HM 049 HEROD MUCKALEE ASSOC 8 8 HYC HELENA

HM 062 HEROD MUCKALEE LOAMS,FREQ FLOODED 8 8 HyC HELENA

HM 081 HEROD MUCKALEE LOAMS,FREQ FLOODED

8 8 HYC2 HELENA

HM 083 HEROD MUCKALEE SANDYLOAMS, FREQ

FLOODED

8 8 HYC3 HELENA

HM 087 HEROD MUCKALEE SANDYLOAMS, FREQ

FLOODED

8 8 Hz HYDRAQUENTS

HO HYDRAQUENTS 9 9 HZ 011 HYDRAQUENTS

HoB HOLSTON 4 4 HZ 121 HYDRAQUENTS HZB3 HELENA 5 3 KeC 089 KERSHAW

HZC3 HELENA 5 3 KeC 091 KERSHAW

IA IREDELL 8 7 KeC 101 KERSHAW

IaB2 IREDELL 6 8 KeC 132 KERSHAW

IbB IREDELL 6 8 KfA KLEJ







IbB2 IREDELL 6 8 KgA KLEJ

IcB IREDELL 6 8 KhA KLEJ

Ig IRVINGTON 4 1 KiA KLEJ

IgA IRVINGTON LOAMY SAND, 0 TO2 4 1 Kib KINSTON

IgA 047 IRVINGTON SANDY LOAM, 0 TO 2 1 1 Kic KERSHAW

IhA IRVINGTON 4 1 KJ KINSTON

IhB IRVINGTON 4 1 KjD KLINESVILLE

Ij IRVINGTON 1 1 KjE KLINESVILLE

IjA IRVINGTON LOAMY SAND, 0 TO 3 1 1 KjF KLINESVILLE

IjA 016 IRVINGTON LOAMY SAND, 0 TO 2 1 1 Kk KINGSLAND

IjA 113 IRVINGTON LOAMY SAND, 0 TO 2 4 1 KkB KERSHAW IrB IREDELL 6 8 KkC KERSHAW

IrC IREDELL SANDY LOAM, 6 TO 10 6 8 Ko KINSTON

IrC 044 IREDELL FINE SANDY LOAM, 2TO 10

6 8 KO 040 KINSTON

Ist ISTOKPOGA 9 9 KO 137 KINSTON

Iu IUKA 3 2 KO 142 KINSTON

Iza 047 IZAGORA DUNBAR LOAMY FINESANDS

3 3 KoA KOLOMOKI

Iza 143 IZAGORA SANDY LOAM 3 3 KuB KUREB

Izg IZAGORA 3 3 KuD KUREB Izs IZAGORA 4 3 La LLOYD

JaC JEFFERSON 4 4 LAA LAKELAND

JaD JEFFERSON 5 4 LAB LAKELAND

JaE JEFFERSON 8 7 LaB LAKELAND




154



JB JOHNSTON 9 8 LaB 017 LAKELAND

Jc JOHNS 2 2 LaB 046 LAKELAND

JcE JUNALUSKA 8 7 LaB 062 LAKELAND

JcF JUNALUSKA 9 8 LaB 081 LAKELAND

JcG JUNALUSKA 9 8 LaB 083 LAKELAND

Jd JOHNSTON 9 8 LaB 087 LAKELAND

Je JOHNSTON 9 8 LaB 094 LAKELAND

Jo JOHNSTON SOILS 9 8 LaB 150 LAKELAND

Jo 092 JOHNSTON LOAM 9 8 LaB 158 LAKELAND

Job JOHNSTON 9 8 LaB3 LLOYD

JtC JUNALUSKA 8 7 LaC 011 LAKELAND

JtE JUNALUSKA 8 7 LaC 026 LAKELAND JtF JUNALUSKA 9 8 LaC 092 LAKELAND

JtG JUNALUSKA 9 8 LaC 096 LAKELAND

Kb KINSTON 8 8 LaC 137 LAKELAND

KdB KERSHAW 9 8 LaC3 LLOYD

KdC KERSHAW 9 8 LaD LAKELAND

Ke KETONA 6 8 LaD 011 LAKELAND

KeC KERSHAW COARSE SAND, 2 TO 8 9 8 LaD 017 LAKELAND

KeC 004 KERSHAW SAND, 2 TO 12 9 8 LaD 026 LAKELAND



LaD 096 LAKELAND SAND, 12 TO 18 9 7 LDE 108 LOUISBURG

LaD 150 LAKELAND SAND, 8 TO 12 8 7 LDE 147 LOUISBURG







LaD 158 LAKELAND SAND, 8 TO 12 8 7 LdE2 LLOYD

LaD3 LLOYD 7 3 LdE3 LOUISA

LaE LEHEW RAMSEY GRAVELLYFINE SANDY LOAMS,

15 TO 25

8 4 LDF 033 LOUISBURG

LaE 026 LAKELAND SAND, 12 TO 25 9 7 LDF 067 LOUISBURG

LaE 062 LAKELAND SAND, 12 TO 30 9 7 LDF 147 LOUISBURG

LaE 081 LAKELAND SAND, 12 TO 30 9 7 Le LEEFIELD

LaE 096 LAKELAND SAND, 12 TO 25 9 7 Le 060 LLOYD

LaE 106 LAKELAND SAND, 10 TO 25 9 7 LeA LEEFIELD

LaE3 LLOYD 8 6 Lea LEAF

LaF LEHEW 9 7 LeB LYERLY

Lak LAKELAND 6 5 LeB3 LLOYD

Lb LLOYD 8 8 LEC LOUISA

LbB LEHEW DEKALB GRAVELLYFINE SANDY LOAMS, 2

TO 6

5 2 LeC LYERLY

LbB 058 LLOYD LOAM, VERY GENTLYSLOPING PHASE

2 2 LeC2 LOUISBURG

LbB2 LLOYD 2 2 LeC3 LLOYD




156



LBC LAKEWOOD 9 8 LeC4 LLOYD

LbC LEHEW 6 2 LeC4 048 LLOYD

LbC2 LLOYD 4 2 LED LOUISA

LbD LEHEW 7 2 Led LOCALALLUVIA

LbD2 LLOYD 4 2 LeD3 LLOYD

LbE LLOYD 8 6 LeD3 LLOYD

LbE2 LLOYD 8 6 LeD4 LLOYD

Lc LLOYD 9 8 LeD4 048 LLOYD

LCB LOUISBURG 5 3 LeD4 099 LLOYD

LcB LUCY 5 7 LEE LOUISA

LCC LOUISBURG 6 3 LeE LOUISBURG







LcC LUCY 5 7 LeE3 LLOYD

LcC2 LOUISA 7 6 LeE3 073 LLOYD

LCD LOUISBURG 5 2 LeE4 LLOYD

LcD LUCY 7 7 LeF LOUISBURG

LcD2 LOUISA 8 6 LeF3 LLOYD

LcE LOUISA 9 7 Lf 040 LEEFIELD

LCE2 LOUISBURG 8 8 Lf 060 LLOYD

LcF LOUISA 9 7 Lf 142 LEEFIELD

LcM LOCALALLUVIA

3 1 LfB2 LLOYD

Lcm LOCALALLUVIA

3 1 LFB3 LLOYD

Lcn LOCALALLUVIA

LAND, WET 5 7 LfC LLOYD

Ld LLOYD 8 6 LfC2 LLOYD

LdB2 LLOYD 2 2 LFC3 LLOYD LDC LOUISBURG 5 3 LfD2 LLOYD

LdC2 LLOYD 5 2 Lg LLOYD




158



LDD LOUISBURG STONY LOAMY SAND,6 TO 15

8 8 LGB2 LLOYD

LDD 099 LOUISBURG STONY LOAMYCOARSE SAND, 10 TO

15

5 3 LgE LLOYD

LdD2 LLOYD 7 2 Lh LLOYD

LDE 022 LOUISBURG STONY LOAMY SAND,15 TO 25

8 8 LHD LOUISBURG

LDE 029 LOUISBURG STONY LOAMY SAND,10 TO 25

8 8 LHD3 LOUISBURG

LDE 071 LOUISBURG STONY LOAMY SAND,

15 TO 25

8 8 LHE LOUISBURG

LDE 099 LOUISBURG STONY LOAMYCOARSE SAND, 15 TO

25

8 8 LhE LILY

LhE3 LEHEW 9 8 LMA LUCY

LHF LOUISBURG 8 8 LMB LUCY

LIA LANDISBURG 6 4 LmB LUCY

LiA LEEFIELD 4 6 LMB 047 LUCY

LIB LANDISBURG 6 4 LmB 062 LUCY

LIC 064 LANDISBURG CHERTY SILT LOAM, 6TO 10

7 4 LmB 081 LUCY

Lid LEAF 8 7 LmB 121 LUCY LJA LEADVALE 6 4 LMC LUCY

LJB LEADVALE 6 4 LmC LUCY

LjD 048 LOUISA FINE SANDY LOAM, 10TO 15

8 6 LMD LUCY







LjD 073 LOUISA FINE SANDY LOAM, 6TO 15

8 6 LMD 015 LUCY

LjD2 LOUISA 8 6 LmD 017 LUCY

LjE LOUISA 9 7 LMD 025 LUCY

LjE2 LOUISA 9 7 LmD 062 LUCY

LjF 048 LOUISA FINE SANDY LOAM, 25TO 40

9 7 LmD 081 LUCY

LjF 068 LOUISA FINE SANDY LOAM, 25

TO 60

9 7 LmD 085 LOUISBURG

LjF 147 LOUISA FINE SANDY LOAM, 15TO 45

9 7 LmD 114 LOUISBURG

LjG LOUISA 9 8 LmD 121 LUCY

Lk LLOYD 6 5 LmD 145 LOUISBURG

LKB LOCUST 5 4 LmE LUCY

LkB LAKELAND 6 7 LmE 048 LOUISBURG

LkC LOUISA GRAVELLY FINESANDY LOAM, 6 TO 10

7 6 LmE 104 LOUISBURG

LkC 027 LINKER FINE SANDY LOAM, 6TO 10

5 7 Ln LOCKHART




160




5 7 LnB LOUISBURG


5 7 LnC 029 LOUISBURG

LkC 121 LAKELAND SAND, 5 TO 10 8 7 LnC 067 LOUISBURG

LkD 022 LOUISA GRAVELLY FINESANDY LOAM, 10 TO

15


LkD 067 LOUISA GRAVELLY SANDYLOAM, 6 TO 15


LkD 071 LOUISA GRAVELLY FINESANDY LOAM, 10 TO15

8 6 LnD LOUISBURG

LkD 121 LAKELAND SAND, 10 TO 17 9 7 LnD2 068 LOUISBURG

LkE 022 LOUISA GRAVELLY FINESANDY LOAM, 15 TO

40

9 7 LnD2 073 LOUISBURG

LkE 026 LAKELAND SAND, 18 TO 25 9 7 LnE LOUISBURG

LkE 027 LINKER FINE SANDY LOAM, 10

TO 25

8 8 LnE 033 LOUISBURG

LkE 033 LOUISA GRAVELLY SANDYLOAM, 10 TO 25

9 7 LnE 068 LOUISBURG

LkE 057 LINKER FINE SANDY LOAM, 10TO 25

8 8 LnE2 LOUISBURG







LkE 071 LOUISA GRAVELLY FINESANDY LOAM, 15 TO

40

9 7 LNF LOUISA

LkE 096 LAKELAND SAND, 18 TO 25 9 7 LnF LOUISBURG

LkE 115 LINKER FINE SANDY LOAM, 10TO 25

8 8 Lo LOCKHART

LkE3 LOUISA 9 7 LoB LAKELAND

LkF LOUISA 9 7 LoC LAKELAND

LL LEEFIELD 4 6 LoD LOUISA

LlB2 LOUISBURG 4 2 LOE LOUISA

LlC 104 LOUISBURG COMPLEX, 6 TO 10 7 5 LoE LOUISA

LlC2 048 LOUISBURG COMPLEX, 6 TO 10,ERODED 5 2 LoF LOUISA

LlC2 126 LOUISBURG SOILS, 6 TO 10,ERODED

5 2 Lp 015 LAKELAND

LlD LOUISBURG 8 5 Lp 025 LAKELAND

LlD2 048 LOUISBURG COMPLEX, 10 TO 15,ERODED

5 2 Lp 060 LOCKHART

LlD2 126 LOUISBURG SOILS, 10 TO 15,ERODED

8 7 LpA LAKELAND

LLD3 LEHEW 7 2 LpB LAKELAND

Lm LLOYD 8 6 LpC LAKELAND LpC 005 LAKELAND SAND, 2 TO 10 8 7 Lx LOUISA

LpC 084 LAKELAND SAND, 2 TO 10 8 7 Lxa LOUISA

LpC 117 LAKELAND SAND, 2 TO 10 8 7 Lxb LOUISA

LpC 123 LAKELAND SAND, 0 TO 8 6 7 LxC LAKEWOOD




162



LpC 129 LAKELAND SAND, 0 TO 8 6 7 Lxc LOUISA

LpD LAKELAND SAND, 8 TO 12 8 5 Ly LOUISBURG

LpD 005 LAKELAND SAND, 10 TO 15 9 7 LyA LYERLY

LpD 016 LAKELAND SAND, 5 TO 12 8 7 Lya LOUISBURG

LpD 084 LAKELAND SAND, 10 TO 15 9 7 LyB LYERLY

LpD 117 LAKELAND SAND, 10 TO 15 9 7 Lyb LOUISBURG

LpE LAKELAND 9 7 LyB2 LLOYD

LQ LYNN 7 8 LyC LYERLY

LqB LAKELAND 6 7 LyC2 LLOYD

LqD LAKELAND 8 7 LzA LYNCHBURG

Lr 015 LEON FINE SAND 7 8 LzB LYNCHBURG Lr 025 LEON FINE SAND 7 8 Ma MANDARIN

Lr 060 LOCKHART CECIL SANDY LOAMS,ERODED

UNDULATING PHASES

4 3 Ma 060 MADE

LrA LEON SAND 7 8 MaA MAXTON

LrA 098 LEON FINE SAND 7 7 MaA 019 MARLBORO

LrC LYERLY 7 8 MaA 049 MARLBORO

LRF LOUISBURG 8 8 MaA 106 MASADA

Ls LEEFIELD LOAMY SAND 4 6 MaB MADISON

Ls 060 LOCKHART CECIL SANDY LOAMS,ERODED ROLLING

PHASES

4 3 MaB 019 MARLBORO

LsA LEEFIELD LOAMY SAND, 0 TO 3 4 6 MaB 049 MARLBORO

LsA 016 LEEFIELD LOAMY SAND, 0 TO 2 4 6 MaB 064 MONONGAHELA







Lt LOCKHART 5 3 MaB 083 MARLBORO

LtA LYNCHBURG 2 5 MaB 087 MARLBORO

LTC LAKELAND 6 7 MaB 150 MARLBORO

Lu LEEFIELD URBAN LANDCOMPLEX

4 6 MaB 158 MARLBORO

Lu 060 LOCKHART CECIL SANDY LOAMS,ERODED HILLY

PHASES

5 3 MaB3 MADISON

LuA LYNCHBURG 5 6 MaC MADISON

LuB LUCY 5 7 MaC 064 MONONGAHELA

LuC LUCY LOAMY SAND, 5 TO 8 5 7 MaC3 MADISON

LuC 023 LYERLY URBAN LANDCOMPLEX, 2 TO 10

7 8 MaD MADISON

LuC 046 LUCY LOAMY SAND, 5 TO 12 7 7 MaD MADISON

LuC 094 LUCY LOAMY SAND, 5 TO 12 7 7 MaD3 MADISON

LuE LOUISBURG 9 7 MaE MADISON

Lum LUMBEE 8 4 Mae MADE

Lv LOCKHART 7 5 MaE3 MADISON

LvA LYNCHBURG 4 3 MAF MADISON

LvB LYNCHBURG 4 5 Mb MANDARIN

Lw LOCKHART 7 5 Mb 060 MADISON




164



LwB LAKELAND 9 8 Mba MEGGETT

LWC LUCY 5 7 MBA 098 MEGGETT

LwC 010 LAKELAND SAND, 2 TO 8 8 7 MBA 151 MEGGETT

LwC 086 LAKELAND SAND, 2 TO 8 8 7 MbB MONONGAHELA

LwC 092 LOWNDES LOAMY SAND, 5 TO 12 9 7 MbB2 MADISON

LwC 098 LAKELAND COARSE SAND, DEEP,5 TO 12

9 8 MbC2 MADISON

LwC 151 LAKELAND COARSE SAND, DEEP,5 TO 8

9 8 MbD2 MADISON

LwD LAKELAND 9 8 MbE MADISON

MbE2 MADISON 8 6 MDE2 MADISON

Mc MADISON 7 7 MdE2 MADISON McB MASADA 2 1 MDE3 MADISON

McC2 MASADA 3 1 Me MEGGETT

McC3 MONTEVALLO 9 7 Me 020 MEGGETT

MCD MUSELLA 8 7 Me 060 MADISON

McD MONTEVALLO 8 7 Me 062 MEGGETT

McD3 MONTEVALLO 8 7 Me 063 MEGGETT

MCE MUSELLA COBBLY LOAM, 6 TO25

9 7 Me 081 MEGGETT

McE MONTEVALLO 9 8 Me 089 MASCOTTE MCE 028 MUSELLA COBBLY LOAM, 10 TO

259 7 Me 091 MASCOTTE

MCE 061 MUSELLA COBBLY LOAM, 10 TO25

9 7 MeB 064 MUSE







MCE 112 MUSELLA COBBLY LOAM, 10 TO25

9 7 MeB 109 MEKLENBURG

McE3 MONTEVALLO 9 8 MeB2 MUSE

MCF MUSELLA 9 7 MeC MECKLENBURG

McF MONTEVALLO 9 8 MeC2 MUSE

MCG MUSELLA 9 7 MeD MECKLENBURG

Md MANDARIN URBAN LANDCOMPLEX

8 8 MEF2 MUSELLA

Md 060 MADISON FINE SANDY LOAM,ERODED

UNDULATING PHASE

4 4 Mel MELVIN

MdB MADISON SANDY LOAM, 2 TO 6 4 4 Mf MEGGETT

MdB 038 MADISON GRAVELLY SANDYLOAM, 2 TO 6

4 4 Mf 060 MADISON

MdB 064 MONTEVALLO SHALY SILT LOAM, 2TO 6

9 7 MfC2 MADISON

MdB 074 MADISON GRAVELLY SANDYLOAM, 2 TO 6

4 4 MfC2 038 MADISON

MdB 141 MADISON GRAVELLY SANDY

LOAM, 2 TO 6

4 4 MfC2 044 MADISON

MDB2

MADISON 4 4 MfC2 074 MADISON




168



MdE 097 MADISON SANDY LOAM, 10 TO25

8 6 MgC2 115 MADISON

MdE 141 MADISON GRAVELLY SANDYLOAM, 15 TO 25

8 6 MgD MADISON

MdE 149 MADISON SANDY LOAM, 10 TO25

8 6 MgD2 MADISON

MgD2 027 MADISON GRAVELLY CLAYLOAM, 10 TO 15,

ERODED

7 7 MjE2 MADISON

MgD2 057 MADISON GRAVELLY CLAY

LOAM, 10 TO 15,ERODED

7 7 MJF MUSELLA

MgD2 115 MADISON GRAVELLY CLAYLOAM, 10 TO 15,

ERODED

7 7 MjF MADISON

MgE MADISON 8 6 MK MAXTON

MgE2 MADISON SANDY LOAM, 15 TO25, ERODED

8 6 Mk MADISON

MgE2 027 MADISON GRAVELLY CLAYLOAM, 15 TO 35,

ERODED

9 7 MkB 052 MECKLENBURG

MgE2 057 MADISON GRAVELLY CLAYLOAM, 15 TO 35,ERODED


MgE2 115 MADISON GRAVELLY CLAYLOAM, 15 TO 35,

ERODED








MGF MUSELLA 9 7 MkB 121 MECKLENBURG

Mh MADISON 5 4 MkB3 MADISON

MhB2 MADISON GRAVELLY FINESANDY LOAM, 2 TO 6,

ERODED

4 4 MkC3 MADISON

MhB2 067 MADISON GRAVELLY SANDYLOAM, 2 TO 6,

ERODED

4 4 MkC4 MADISON

MhC MADISON 5 4 MkD3 MADISON

MhC2 MADISON GRAVELLY FINESANDY LOAM, 6 TO 10,

ERODED

5 4 MkD4 MADISON

MhD MADISON 5 4 MkE3 MADISON

MhD2 MADISON GRAVELLY FINESANDY LOAM, 10 TO

15, ERODED

5 4 MkE4 MADISON

MhE MADISON 8 6 Ml MADISON

MhE2 MADISON 8 6 MlB3 MADISON

MHF MOUNTAINBURG

9 8 MlC2 MADISON

MiB2 MADISON 5 7 MlC3 MADISON

MIB3 MADISON 5 7 MlD2 MUSELLA

MiB3 MADISON SANDY CLAY LOAM, 2TO 6, SEVERELY

ERODED

4 4 MlD2 007 MADISON




170



MiB3 048 MADISON GRAVELLY SANDYCLAY LOAM, 2 TO 6,SEVERELY ERODED


MiC2 028 MADISON GRAVELLY SANDYCLAY LOAM, 2 TO 10,

ERODED



ERODED

5 4 MlD3 MADISON

MiC2 067 MADISON SANDY CLAY LOAM, 6TO 10, ERODED

6 7 MlE3 MADISON


ERODED

5 4 MlE3 033 MUSELLA

MIC3 MADISON 6 7 MM MEGGETT

MiC3 MADISON SANDY CLAY LOAM, 6TO 10, SEVERELY

ERODED

6 7 Mm MEGGETT


SEVERELY ERODED

5 4 Mm 060 MADISON

MIC4 MADISON 5 4 MmC2 MADISON MiC4 MADISON 5 4 MmD2 MADISON

MiD2 MADISON 7 7 MmE2 MADISON

MID3 MADISON 7 7 Mn MASCOTTE







MiD3 MADISON SANDY CLAY LOAM, 6TO 15, SEVERELY

ERODED

7 7 Mn 060 MADISON

MiD3 048 MADISON GRAVELLY SANDYCLAY LOAM, 10 TO 15,

SEVERELY ERODED

5 4 MnA MASCOTTE

MID4 MADISON 5 4 MnC2 MECKLENBURG

MiD4 MADISON 5 4 MnD2 MECKLENBURG

MIE3 MADISON 9 7 MO MYATT

MiE3 MADISON SANDY CLAY LOAM,

10 TO 25, SEVERELYERODED

7 7 Mo MINE PITS

MiE3 048 MADISON GRAVELLY SANDYCLAY LOAM, 15 TO 25,

SEVERELY ERODE

8 6 Mo 060 MADISON

MiE4 MADISON 8 6 MoA MASADA

MiF2 MADISON 9 6 MoB MASADA

MjB MADISON 4 4 MoB2 MASADA

MjB2 MADISON 4 4 MoC MOLENA

MjC MADISON 5 4 MoC2 MASADA

MjC2 MADISON 5 4 MoC3 MASADA MjD MADISON 5 4 MoD2 MASADA

MjD2 MADISON 5 4 Mp MADISON

MjE MADISON 8 6 MpB MASADA

MpC MASADA 3 3 Mx MOLENA




172



MpC2 MASADA 5 3 MxA MAGNOLIA

Mpd MINE PITS DUMPS 9 9 MxB2 MAGNOLIA

MqC2 MECKLENBURG 5 5 MxC2 MAGNOLIA

Mr MADISON 8 6 My MOLENA

MrE MECKLENBURG 8 6 Mya MYATT

Ms 060 MECKLENBURG GRAVELLY CLAYLOAM, ERODED HILLY

PHASE

5 5 MyD2 MASADA

Ms 083 MASCOTTE SAND 7 7 Myt MEGGETT

Ms 087 MASCOTTE SAND 7 7 MzB MARLBORO

Ms 089 MASCOTTE URBAN LAND

COMPLEX

7 7 NaB NANKIN

Ms 091 MASCOTTE URBAN LANDCOMPLEX

7 7 NaC 023 NAUVOO

MsC MINVALE 6 4 NaC 026 NANKIN

MsD 023 MINVALE SHACK GRAVELLYSILT LOAMS, 10 TO 15

6 4 NaC 096 NANKIN

MsD 027 MONTEVALLO VERY SHALY SILTLOAM, 6 TO 15

8 7 NaD NAUVOO


8 7 NaE NAUVOO


8 7 NbB NOLICHUCKY

MsD3 MADISON 7 7 NbC NOLICHUCKY

MsE MINVALE 8 6 NbD2 NOLICHUCKY

MsE2 MADISON 8 6 NeB NANKIN







MsF MONTEVALLO 9 8 NeC2 NANKIN

Mt 060 MECKLENBURG GRAVELLY SANDYLOAM, ERODED

ROLLING PHASE

5 5 NeC2 046 NANKIN

Mt 089 MEGGETT FINE SANDY LOAM 5 8 NeC2 094 NANKIN

Mt 091 MEGGETT FINE SANDY LOAM 5 8 NeF NELLA

MtB MOLENA 6 7 NfA NORFOLK

MtC MOLENA LOAMY SAND, 2 TO 10 6 7 NfB NORFOLK

MtC 048 MOLENA LOAMY SAND, 6 TO 10 6 7 NfB 151 NORFOLK

Mu 017 MUCKALEE LOAM 8 8 NfC NORFOLK

Mu 060 MIXEDALLUVIU

WELL DRAINED 5 1 NgA NORFOLK

MuA MASADA 2 4 NgB NORFOLK

MuC MADISON 5 4 NgB2 NORFOLK

MuD MUSELLA 8 7 NgC2 NORFOLK

MuD2 MUSELLA 8 7 NhA NORFOLK

MuE MADISON 8 6 NhA 011 NORFOLK

MuE2 MUSELLA 9 7 NhB NORFOLK MuF MUSELLA 9 7 NhB 005 NORFOLK

Mv MIXEDALLUVIU

SOMEWHAT POORLYDRAINED

8 2 NhB 011 NORFOLK

MvC2 MUSELLA 6 4 NhB 036 NORFOLK




174



MvC3 MUSELLA 6 4 NhB 084 NORFOLK

MvD2 MUSELLA CLAY LOAM, 10 TO 15,ERODED

8 4 NhB 097 NORFOLK

MvD2 044 MUSELLA CLAY LOAM, 6 TO 15,ERODED

8 4 NhB 117 NORFOLK

MvD3 MUSELLA 8 4 NhB 149 NORFOLK

MvE2 MUSELLA 9 6 NhB 151 NORFOLK

Mw MIXEDALLUVIU

POORLY DRAINED 8 7 NhB2 NORFOLK

MwC2 MUSELLA 8 7 NhC NORFOLK

MwD MUSELLA 8 7 NhC2 NORFOLK

MwD2

MUSELLA 8 7 NiB2 NORFOLK

MwD3

MUSELLA 8 7 NiC2 NORFOLK

MwE MUSELLA 9 7 NiD2 NORFOLK

MwE2 MUSELLA 9 7 NkB NANKIN

MwF MUSELLA 9 7 NkB2 NANKIN

NkC 014 NANKIN SANDY LOAM, 5 TO 8 6 4 Od 083 OCILLA

NkC 092 NANKIN SANDY LOAM, 2 TO 8 6 4 Od 087 OCILLA NkC 136 NANKIN SANDY LOAM, 5 TO 8 6 4 OdB ORANGEBURG

NkC2 NANKIN 7 4 OdC ORANGEBURG

NkC3 NANKIN 8 4 Oe OLUSTEE

NkD3 NANKIN 8 7 OeA ORANGEBURG

NkE3 NANKIN 8 7 OeB ORANGEBURG







NnE3 NANKIN 8 7 OeB 005 ORANGEBURG

NnF3 NANKIN 9 7 OeB 035 ORANGEBURG

NoA NORFOLK 2 3 OeB 037 ORANGEBURG

NoB NORFOLK 3 3 OeB 084 ORANGEBURG

NoC NORFOLK 4 3 OeB 117 ORANGEBURG

NTF NELLA 9 7 OeB2 ORANGEBURG

Oa OLUSTEE 5 7 OeC ORANGEBURG

OB OSIER 8 8 OeC 005 ORANGEBURG

ObA ONA SAND 5 7 OeC 084 ORANGEBURG

ObA 098 ONA FINE SAND 5 7 OeC 117 ORANGEBURG

Obs OSIER BIBB COMPLEX 8 8 OeC2 ORANGEBURG

Obs 103 OSIER BIBB SOILS 8 8 OeC2 088 ORANGEBURG

Obs 138 OSIER BIBB SOILS 8 8 OeC2 135 ORANGEBURG

Obs 153 OSIER BIBB SOILS 8 8 OeD ORANGEBURG

Oc OCHLOCKONEE SANDY LOAM 3 1 OeD 121 ORANGEBURG

Oc 014 OCHLOCKONEE LOAMY SAND 2 1 OeD2 ORANGEBURG

Oc 019 OCILLA LOAMY SAND 5 6 OeE ORANGEBURG

Oc 026 OCHLOCKONEE SANDY LOAM,RARELY FLOODED

2 1 OeE2 ORANGEBURG




176



Oc 040 OCILLA LOAMY SAND 5 6 Of OCILLA

Oc 049 OCILLA LOAMY SAND 5 6 OfB2 OKTIBBEHA

Oc 083 OCHLOCKONEE SANDY LOAM,OCCASIONALLY

FLOODED

3 1 OfD2 OKTIBBEHA

Oc 087 OCHLOCKONEE SANDY LOAM,OCCASIONALLY

FLOODED

3 1 OgA ORANGEBURG

Oc 088 OCILLA LOAMY SAND 5 6 OgB ORANGEBURG

Oc 089 OCILLA LOAMY FINE SAND 5 6 OgB2 ORANGEBURG

Oc 091 OCILLA LOAMY FINE SAND 5 6 OgC ORANGEBURG

Oc 096 OCHLOCKONEE SANDY LOAM,RARELY FLOODED 2 1 OgC2 017 ORANGEBURG

Oc 135 OCILLA LOAMY SAND 5 6 OgC2 076 ORANGEBURG

Oc 136 OCHLOCKONEE LOAMY SAND 2 1 OgC2 111 ORANGEBURG

Oc 137 OCILLA LOAMY SAND 5 6 OgD2 017 ORANGEBURG

Oc 142 OCILLA LOAMY SAND 5 6 OgD2 076 ORANGEBURG

OcA OCILLA LOAMY SAND, 0 TO 2 5 6 OgD2 111 ORANGEBURG

OcA 011 ORANGEBURG SANDY LOAM, 0 TO 2 2 4 Oh OCILLA

OcB ORANGEBURG 2 4 OhA OCILLA

OcB3 ORANGEBURG 2 4 OhA 009 OCILLA

OcC ORANGEBURG SANDY LOAM, 6 TO 10 4 4 OhA 077 OCILLA

OcC 011 ORANGEBURG SANDY LOAM, 5 TO 8 4 4 Oi OCHLOCKONEE







OsC2 ORANGEBURG SANDY LOAM, 5 TO 8,ERODED

4 4 PeB PLUMMER

OsC2 062 ORANGEBURG SANDY CLAY LOAM, 5TO 8, ERODED

4 4 PfB2 PACOLET

OsC2 081 ORANGEBURG SANDY CLAY LOAM, 5TO 8, ERODED

4 4 PfC PACOLET

OsD2 ORANGEBURG SANDY LOAM, 8 TO 12,ERODED

5 4 PfC2 067 PACOLET

OsD2 062 ORANGEBURG SANDY CLAY LOAM, 8TO 15, ERODED


OsD2 081 ORANGEBURG SANDY CLAY LOAM, 8

TO 15, ERODED


OTE ORANGEBURG 9 5 PfC2 122 PACOLET

Ou 002 OUSLEY LOAMY FINE SAND,OCCASIONALLY

FLOODED

7 7 PfD PACOLET


FLOODED

7 7 PfD2 PACOLET

Ou 014 OUSLEY FINE SAND 7 7 PfD2 029 PACOLET


FLOODED

7 7 PfD2 108 PACOLET

Ou 092 OUSLEY LOAMY FINE SAND 7 7 PfE PACOLET




180



Ou 136 OUSLEY FINE SAND 7 7 PfE 005 PACOLET

OuB ORANGEBURG 2 4 PfE 044 PACOLET

OuC ORANGEBURG 4 4 PfE 084 PACOLET

Pa PITS QUARRIES 9 9 PfE 117 PACOLET

Pa 100 PELHAM SAND 8 8 PfE2 PACOLET

Pa 125 PELHAM SAND 8 8 Pg PITS

PaA PELHAM 8 8 PgB2 PACOLET

PgC2 PACOLET SANDY CLAY LOAM, 6TO 10, ERODED 7 8 Pop POPE

PgC2 044 PACOLET SANDY CLAY LOAM, 2TO 10, ERODED

5 5 Por PORTSMOUTH

PgC3 PACOLET 7 8 Pos POPE

PgD PACOLET URBAN LANDCOMPLEX, 10 TO 25

8 6 Pr POOLER

PgD 109 PACOLET GULLIED LANDCOMPLEX, 10 TO 25

9 8 Ps 026 PSAMMENTS

PgD2 PACOLET SANDY CLAY LOAM,10 TO 15, ERODED

8 8 Ps 096 PSAMMENTS

PgD3 PACOLET 8 8 Ps 150 PERSANTI PgE2 PACOLET 9 8 Ps 158 PERSANTI

PgE3 PACOLET ORTHENTS COMPLEX,10 TO 25, SEVERELY

ERODED

9 8 PsF PORTERS







PgE3 006 PACOLET SANDY CLAY LOAM,15 TO 25, SEVERELY

ERODED

9 8 PsG PORTERS

PgE3 127 PACOLET SANDY CLAY LOAM,15 TO 25, SEVERELY

ERODED

9 8 Pt PITS

PhC 029 PACOLET GULLIED LANDCOMPLEX, 6 TO 10

7 8 Pt 011 PITS

PhC 052 PACOLET COMPLEX, 2 TO 10 5 5 PTF PACOLET

PhC 059 PACOLET COMPLEX, 2 TO 10 5 5 PuB PITS

PhC 095 PACOLET COMPLEX, 2 TO 10 5 5 PuD2 PACOLET

PhC 106 PACOLET URBAN LANDCOMPLEX, 2 TO 10 5 5 PuE PACOLET

PhC 108 PACOLET GULLIED LANDCOMPLEX, 6 TO 10

7 8 PuF PACOLET

PhE PACOLET 9 8 Pur PURDY

PhE3 PACOLET 9 8 Pw PITS

PiD2 PACOLET 9 8 PxH PORTERS

PiE2 PACOLET 9 8 QU QUARRIES

PiF PACOLET 9 8 Qu 072 PITS

PjF PACOLET 9 6 Qu 109 QUARRIES

Pk PITS 9 9 Qu 130 PITS

Pk 036 PITS KAOLIN 9 9 Ra RAINS Pk 097 PITS KAOLIN 9 9 Ra 014 RAINS

Pk 149 PITS KAOLIN 9 9 Ra 019 RAINS

PkB PACOLET 5 5 Ra 020 RAINS

PkC PACOLET 5 5 Ra 040 RAINS




182



Pl PELHAM 8 8 Ra 049 RAINS

PlA 016 PELHAM LOAMY SAND 8 8 Ra 060 RIVERWASH

PlA 047 PELHAM LOAMY SAND, 0 TO 2 8 8 Ra 062 RAINS

Pls PELHAM 8 8 Ra 063 RAINS

Pm 036 PITS QUARRIES 9 9 Ra 081 RAINS

Pm 097 PITS QUARRIES 9 9 Ra 121 RAINS

Pm 106 PELHAM LOAMY SAND 9 8 Ra 136 RAINS

Pm 121 PITS MINES 9 9 Ra 137 RAINS Pm 149 PITS QUARRIES 9 9 Ra 142 RAINS

PmB PACOLET 5 5 RaE RABUN

PmD PACOLET 6 5 RaE 119 RABUN

Pn 015 POOLER FINE SANDY LOAM 8 8 RaE 139 RABUN

Pn 025 POOLER FINE SANDY LOAM 8 8 Rb RICEBORO

Pn 089 PONZER MUCK 9 8 RbA RED BAY

Pn 091 PONZER MUCK 9 8 RbD3 RABUN

Po 020 POTTSBURG SAND 7 8 RbE3 RABUN

Po 063 POTTSBURG SAND 7 8 RbF RABUN

Po 089 POOLER FINE SANDY LOAM 8 8 ReA RED BAY

Po 091 POOLER FINE SANDY LOAM 8 8 ReA 004 RED BAY Po 159 PELHAM LOAMY SAND,

OCCASIONALLYFLOODED

8 8 ReA 101 RED BAY

PoD PAOLA 9 8 ReB RED BAY







ReB 140 RAINS SANDY LOAM, THICKSURFACE, 2 TO 5

8 8 RmC2 RARDEN

ReC RED BAY SANDY LOAM, 5 TO 8 4 1 RmD2 RARDEN

ReC 026 RED BAY LOAMY SAND, 5 TO 8 4 1 Rn ROANOKE

ReC 096 RED BAY LOAMY SAND, 5 TO 8 4 1 RnC3 RARDEN

ReC2 RED BAY 4 1 RnD3 RARDEN

ReD 019 RED BAY SANDY LOAM, 8 TO 12 6 1 RnE3 RARDEN

ReD 049 RED BAY SANDY LOAM, 8 TO 12 6 1 Ro 010 RUTLEGE

ReD 107 RION SANDY LOAM, 6 TO 15 6 4 Ro 019 RIVERVIEW

ReD 122 RION SANDY LOAM, 6 TO 15 6 4 Ro 036 ROANOKE

ReE RION 9 6 Ro 038 ROANOKE

RfA 009 RAINS LOAMY FINE SAND 2 8 Ro 049 RIVERVIEW

RfA 077 RAINS LOAMY FINE SAND 2 8 Ro 055 ROCK

RfA 151 RAINS LOAMY SAND, THICKSURFACE (PELHAM)

8 8 Ro 074 ROANOKE

Rg RIGDON 4 5 Ro 086 RUTLEGE

RgA RED BAY 4 1 Ro 088 RIVERVIEW

RgB RED BAY LOAMY SAND, 2 TO 6 4 1 Ro 097 ROANOKE

RgB 143 RED BAY LOAMY SAND, 2 TO 5 4 1 Ro 121 RIVERVIEW

RgB2 RED BAY 4 1 Ro 135 RIVERVIEW

RgC2 RED BAY 6 1 Ro 141 ROANOKE

RgD2 RED BAY 8 1 Ro 144 ROCK

Rh RIVERVIEW LOAM 5 2 Ro 149 ROANOKE

Rh 121 RAINS URBAN LANDCOMPLEX

2 8 Roa ROANOKE




184



RhA 076 RED BAY FINE SANDY LOAM, 0TO 2

4 1 RoA 023 ROME

RhA 111 RED BAY FINE SANDY LOAM, 0TO 2

4 1 RoA 027 ROME

RhA 123 RED BAY SANDY LOAM, 0 TO 2 4 1 RoA 057 ROME

RhA 129 RED BAY SANDY LOAM, 0 TO 2 4 1 RoA 115 ROME

RhB 067 RED BAY SANDY LOAM, 2 TO 6 4 1 Rob ROBERTSVILLE

RhB 076 RED BAY FINE SANDY LOAM, 2

TO 5

4 1 RoB 027 ROME

RhB 111 RED BAY FINE SANDY LOAM, 2TO 5

4 1 RoB 057 ROME

RhB 123 RED BAY SANDY LOAM, 2 TO 5 4 1 RoB 115 ROME

RhB 129 RED BAY SANDY LOAM, 2 TO 5 4 1 RoB 123 ROME

RhC2 RED BAY SANDY LOAM, 6 TO 10,ERODED

8 1 Roc ROCK LAND

RhC2 123 RED BAY SANDY LOAM, 5 TO 8,ERODED

6 1 Rok ROCK

RhC2 129 RED BAY SANDY LOAM, 5 TO 8,

ERODED

6 1 Rol ROANOKE

RhD2 RED BAY 8 1 Ron ROANOKE

RiB RUSTON 2 4 Ros RAINS

RiB2 RUSTON 2 4 Ros 010 RAINS

RiC2 RUSTON 4 4 Ros 035 RAINS

Riv RIVERVIEW 5 2 Ros 037 RAINS







RjB RUSTON 5 7 Ros 086 RAINS

RjC RUSTON 5 7 Rp RIVERVIEW

RK RIVERVIEW 5 2 Rpa RUTLEGE

Rk ROANOKE 8 8 Rr ROCK

RkA RUTLEGE SAND 8 8 Rr 121 ROANOKE

RkA 098 RUTLEGE FINE SAND 8 8 Ru RUTLEGE

Rl ROBERTSDALE 5 5 Ru 021 RUTLEGE

RlA ROBERTSDALE 4 3 Ru 054 RUTLEGE

RLF RAMSEY 9 8 Ru 132 RUTLEGE

RmB RARDEN 6 7 Rv RIVERVIEW

RmB2 RARDEN 6 7 Rx ROCK

Sa SAPELO FINE SAND 7 7 SiD SUSQUEHANNA Sa 058 SENECA FINE SANDY LOAM 4 1 SiE2 SUSQUEHANNA

Sa 060 SENECA FINE SANDY LOAM,LEVEL PHASE

4 1 SjC3 SUSQUEHANNA

SaA SEQUATCHIE 4 2 SjD3 SUSQUEHANNA

SaB SEQUATCHIE 2 2 SkC2 SANDY/CLAYEY

SaB2 SEQUATCHIE 2 2 SkD2 SANDY/CLAYEY

SAE SALUDA 8 8 SkE SANDY/CLAYEY

SaE SAUNOOK 8 7 SkE3 SANDY/CLAYEY

SAF SALUDA 9 8 SlB SAWYER

Sb 020 SATILLA SILT LOAM 1 8 SlB2 SAWYER

Sb 058 SEV GULLIED LAND 9 9 SlC SAWYER Sb 060 SENECA FINE SANDY LOAM,

UNDULATING PHASE4 1 SlC2 SAWYER

Sb 063 SATILLA SILT LOAM 1 8 SmB SUMTER







SgF SWEETAPPLE 9 7 Sta 048 STATE

ShB SHACK 5 4 StD2 040 SUNSWEET

ShC SHACK 5 4 StD2 137 SUNSWEET

SHC2 SUMTER 7 8 StD2 142 SUNSWEET

ShC2 SUNSWEET 7 6 Stj 098 ST JOHNS

ShD SHACK 6 4 Stj 151 ST JOHNS

ShD2 SUNSWEET SANDY LOAM, 5 TO 12,ERODED 8 6 Stl STENDAL

ShD2 009 SUNSWEET SANDY LOAM, 8 TO 12,ERODED

8 6 Sto STARR

ShD2 077 SUNSWEET SANDY LOAM, 8 TO 12,ERODED

8 6 Su 002 SURRENCY

ShE SHACK 8 6 Su 003 SURRENCY

SiB SUSQUEHANNA 7 6 Su 034 SURRENCY

SiB2 SUSQUEHANNA 7 6 Su 055 SUCHES

SiC SUSQUEHANNA 8 6 Su 144 SUCHES




188



SiC2 SUSQUEHANNA 8 6 SuA SUFFOLK

SuB SUSQUEHANNA SANDY LOAM, 2 TO 5 7 6 TfB TIFTON

SuB 027 SUBLIGNA GRAVELLY LOAM, 1TO 6

6 2 TfC TIFTON


6 2 TfE TATE


6 2 TgC2 TIFTON

SUB2 SAWYER 7 3 TgG TIDINGS

SuC SUSQUEHANNA SANDY LOAM, 5 TO 12 8 6 ThB THURMONT

Suc STILSON 5 2 ThC THURMONT

SuC 106 SUSQUEHANNA SANDY LOAM, 5 TO 8 8 6 ThC2 TIFTON SuC2 088 SUNSWEET SANDY LOAM, 2 TO 8,

ERODED7 6 ThD TROUP

SuC2 092 SUNSWEET SANDY LOAM, 5 TO 8,ERODED

7 6 ThD3 TALLAPOOSA

SuC2 135 SUNSWEET SANDY LOAM, 2 TO 8,ERODED

7 6 ThE THURMONT

SuD SUSQUEHANNA 8 6 ThE2 TALLAPOOSA

SuD2 SUNSWEET 8 6 ThE3 TALLAPOOSA

Sv SURRENCY 8 8 TiC2 TALLAPOOSA

Swa SWAMP 8 9 TID TUSQUITEE

Swa 140 SWAMP (OSIER) 8 8 TID2 TUSQUITEE TA TAWCAW 8 6 TiD2 TALLAPOOSA

Ta TOCCOA 4 1 TiE2 TALLAPOOSA

TaB 023 TALBOTT SILT LOAM, 2 TO 6 6 4 TjF TALLAPOOSA







TaB 058 THURMONT BRADDOCK FINESANDY LOAMS, VERY

GENTLY SLOPING

2 3 Tk TOCCOA

TaB2 THURMONT 2 3 TkB THURMONT

TaC TALBOTT 7 4 TkC THURMONT

TaD3 THURMONT 4 3 TkD THURMONT

TaE2 TALLAPOOSA 9 7 TLB TROUP

TaF TALLAPOOSA 9 8 TlB TUSQUITEE

TbC2 TALBOTT 7 4 TLC TROUP

TbD2 TALBOTT 8 4 TlC TUSQUITEE

TbE 028 TALLAPOOSA COBBLY SANDY

LOAM, 10 TO 25

9 7 TlC2 TUSQUITEE

TbE 042 TALLAPOOSA COBBLY FINE SANDYLOAM, 6 TO 25

9 7 TlD TUSQUITEE

TbE 061 TALLAPOOSA COBBLY SANDYLOAM, 10 TO 25

9 7 TlE TUSQUITEE


9 7 TlF TUSQUITEE

TbE 112 TALLAPOOSA COBBLY SANDYLOAM, 10 TO 25

9 7 TmC TUSQUITEE


9 7 TmD 023 TIDINGS

TbF TALLAPOOSA 9 8 TmD 068 TUSQUITEE

TC TAWCAW CHASTAIN-CONGAREE ASSOC,

FREQ FLOODED

8 6 TmE 028 TUSQUITEE




190



TC 089 TAWCAW CHASTAIN ASSOC 8 6 TmE 042 TUSQUITEE

TC 091 TAWCAW CHASTAIN ASSOC 8 6 TmE 061 TUSQUITEE

TCA TOCCOA 5 1 TmE 093 TUSQUITEE

TcD TALLAPOOSA 8 7 TmE 112 TUSQUITEE

TcE TALLAPOOSA FINE SANDY LOAM, 15TO 25

9 7 TmE 154 TUSQUITEE

TcE 042 TALLAPOOSA FINE SANDY LOAM, 10

TO 25

9 7 TmF TUSQUITEE

TcE 093 TALLAPOOSA FINE SANDY LOAM, 10TO 25

9 7 TmF 023 TIDINGS

TcE 154 TALLAPOOSA FINE SANDY LOAM, 10TO 25

9 7 Tmh 015 TIDAL MARSH

TdC TIDINGS 7 4 Tmh 025 TIDAL MARSH

TdD TIDINGS 8 4 Tmh 098 TIDAL MARSH

TdF TIDINGS 9 8 Tml 098 TIDAL MARSH

TdG TALLAPOOSA 9 7 TnC TOWNLEY

TeG TALLADEGA 9 8 TnC 035 TIFTON

Tf TOCCOA 5 1 TnC 037 TIFTON

TfA TIFTON 2 2 TnC2 TIFTON

TnE TOWNLEY 8 8 TrE TROUP

TnF TOWNLEY 9 8 TrE 062 TROUP







To TOCCOA FINE SANDY LOAM 4 1 TrE 081 TROUP

To 007 TOCCOA SOILS 4 1 TRF TALLADEGA

To 031 TOCCOA SANDY LOAM 4 1 TS TOCCOA

To 044 TOCCOA SANDY LOAM, HIGH 4 1 TsB2 088 TIFTON

To 056 TOCCOA SANDY LOAM 4 1 TsB2 135 TIFTON

To 069 TOCCOA SOILS 4 1 TsB2 140 TIFTON

To 075 TOCCOA SANDY LOAM 4 1 TsC TIFTON

To 078 TOCCOA SOILS 4 1 TsC2 TIFTON

To 106 TOCCOA SANDY LOAM 4 1 TsC2 140 TIFTON

To 109 TOCCOA FINE SANDY LOAM,OCCASIONALLY

FLOODED

4 1 TsD TROUP

Toc TOCCOA SOILS 4 1 Tt TRANSYLVANIA

ToC2 TOWNLEY 9 8 TtB TIFTON

Tod TOCCOA 1 1 TtB2 TIFTON

ToE TOWNLEY 9 8 TtC2 TIFTON Toe TOCCOA 5 1 Tu TUPELO

ToE2 TOWNLEY 8 8 TuA TIFTON

Tp TOXAWAY 3 8 TuA 023 TUPELO




192



TpA TUPELO 6 7 TuB TIFTON

TpB TROUP 6 5 TuB 002 TIFTON

TpC TROUP 6 5 TuB 003 TIFTON

TqA TIFTON 2 2 TuB 034 TIFTON

TqB TIFTON 2 2 TuB 040 TIFTON

TqB2 TIFTON 3 2 TuB 047 TIFTON

TqC TIFTON 4 2 TuB 100 TIFTON TqC2 TIFTON 5 2 TuB 125 TIFTON

Tr TRANSYLVANIA 2 3 TuB 142 TIFTON

TrA TIFTON 4 6 TuB2 TIFTON

TrB TIFTON LOAMY SAND, THICKSURFACE, 2 TO 5

4 6 TuC TUSQUITEE

TrB 017 TROUP FINE SAND, 1 TO 5 6 5 TuC 040 TIFTON

TrB 026 TROUP LOAMY SAND, 2 TO 5 6 7 TuC 142 TIFTON

TrB 062 TROUP FINE SAND, 1 T0 5 6 5 TuC2 TIFTON TrB 081 TROUP FINE SAND, 1 T0 5 6 5 TuE TUSQUITEE

TrB 083 TROUP SAND, 0 TO 6 6 5 TuE 026 TROUP

TrB 087 TROUP SAND, 0 TO 6 6 5 TuE 096 TROUP







TrB 096 TROUP LOAMY SAND, 2 TO 5 6 7 TUF TROUP

TrB 106 TROUP LOAMY FINE SAND, 2TO 5

6 5 Tv TUPELO

TrC TROUP FINE SAND, 5 TO 8 6 5 Tv 036 TOCCOA

TrC 026 TROUP LOAMY SAND, 5 TO 12 8 7 Tv 097 TOCCOA

TrC 046 TROUP LOAMY SAND, 5 TO 8 6 5 Tv 149 TOCCOA

TrC 094 TROUP LOAMY SAND, 5 TO 8 6 5 TvB TIFTON

TrC 096 TROUP LOAMY SAND, 5 TO 12 8 7 TvB2 TIFTON

TrC 106 TROUP LOAMY FINE SAND, 5TO 8

6 5 TvC TIFTON

TrD TROUP LOAMY SAND, 12 TO

18

9 7 TvC2 TIFTON

TrD 017 TROUP FINE SAND, 8 TO 17 8 5 TVD TROUP

TrD 062 TROUP FINE SAND, 8 TO 12 8 5 TVF TUSQUITEE

TrD 081 TROUP FINE SAND, 8 TO 12 8 5 TwA TAFT

TrD 106 TROUP LOAMY FINE SAND, 8TO 12

8 5 TwB TROUP

TRE TALLADEGA 9 8 TwB 121 TROUP

TwC 004 TROUP SAND, 5 TO 8 6 5 UoC URBAN LAND

TwC 036 TROUP SAND, 2 TO 10 6 5 Up UDORTHENTS

TwC 088 TROUP SOILS, 0 TO 8 6 5 UpF UDORTHENTS

TwC 097 TROUP SAND, 2 TO 10 6 5 Ur URBAN LAND

TwC 101 TROUP SAND, 5 TO 8 6 5 UtC URBAN LAND TwC 121 TROUP FINE SAND, 5 TO 10 6 5 UtE URBAN LAND

TwC 135 TROUP SOILS, 0 TO 8 6 5 VaB VANCE

TwC 149 TROUP SAND, 2 TO 10 6 5 VaB 046 VAUCLUSE

TWD TROUP 8 5 VaB 092 VALDOSTA




194



TwD 088 TROUP SOILS, 8 TO 12 8 5 VaB 094 VAUCLUSE

TwD 121 TROUP FINE SAND, 10 TO 17 8 5 VaB2 VANCE

TwD 135 TROUP SOILS, 8 TO 12 8 5 VAC VAUCLUSE

TwE TROUP 9 7 VaC VANCE

TxA TUPELO 6 7 VaC 046 VAUCLUSE

TxB2 TUPELO 6 7 VaC 094 VAUCLUSE

TxC TROUP 6 5 VaC 121 VAUCLUSE

TyA TYLER 6 4 VaC 150 VAUCLUSE

TyB TYLER 6 4 VaC 158 VAUCLUSE

TyD TROUP 8 5 VaC2 VANCE

TzB TROUP 7 7 VaD 046 VAUCLUSE

TzC TROUP 6 5 VaD 094 VAUCLUSE

TzD TROUP 8 7 VaD 121 VAUCLUSE

Ua UDORTHENTS LOAMY 9 9 VaD 150 VAUCLUSE

Ua 060 UNCLASSIFIED CITY LAND 9 9 VaD 158 VAUCLUSE

UaA UDORTHENTS 9 9 VAE VAUCLUSE







Ub 026 UDORTHENTS URBAN LANDCOMPLEX, 0 TO 10

9 9 VaE2 VANCE

Ub 044 UDORTHENTS 2 TO 10 9 9 VbC2 005 VANCE

Ub 096 UDORTHENTS URBAN LANDCOMPLEX, 0 TO 10

9 9 VbC2 084 VANCE

Ub 106 UDORTHENTS CLAYEY 9 9 VbC2 106 VANCE

Ubp URBAN LAND BARROW PITS 9 9 VbC2 117 VANCE

Uc UDORTHENTS 9 9 VbC3 VANCE

UD URBAN LAND 9 9 VbD2 011 VANCE

Ud URBAN LAND 9 9 VbD2 106 VANCE

Ud 027 UDORTHENTS 9 9 VdB2 VANCE

Ud 057 UDORTHENTS 9 9 VdC2 VANCE

Ud 083 UDORTHENTS LOAMY 9 9 VdD2 VANCE

Ud 087 UDORTHENTS LOAMY 9 9 VeB VAUCLUSE

Ud 089 UDORTHENTS SANDY AND CLAYEY 9 9 VeB2 VAUCLUSE

Ud 091 UDORTHENTS SANDY AND CLAYEY 9 9 VeC 005 VAUCLUSE

Ud 115 UDORTHENTS 9 9 VeC 011 VAUCLUSE UdC URBAN LAND 9 9 VeC 084 VAUCLUSE

UdD UDORTHENTS 9 9 VeC 106 VAUCLUSE




196



UeC URBAN LAND 6 9 VeC 117 VAUCLUSE

UeE URBAN LAND 8 9 VeC2 VAUCLUSE

UfC URBAN LAND 6 9 VeD 011 VAUCLUSE

UgC URBAN LAND 6 9 VeD 036 VAUCLUSE

UhC URBAN LAND 6 9 VeD 097 VAUCLUSE

UiE URBAN LAND 9 9 VeD 106 VAUCLUSE

UkB URBAN LAND 2 9 VeD 149 VAUCLUSE

Uo UDORTHENTS 9 9 VeE2 VAUCLUSE

VOC2 VAUCLUSE 6 6 WbB2 064 WAYNESBORO

VOD2 VAUCLUSE 6 6 WbC2 WAYNESBORO

VuC 011 VAUCLUSE URBAN LANDCOMPLEX, 2 TO 8

6 6 WbD2 058 WICKHAM

VuC 121 VAUCLUSE URBAN LANDCOMPLEX, 5 TO 8

6 5 WbD2 064 WAYNESBORO

VuD 011 VAUCLUSE URBAN LANDCOMPLEX, 8 TO 15

6 6 WbE2 WAYNESBORO

VuD 121 VAUCLUSE URBAN LANDCOMPLEX, 8 TO 17

6 5 Wc WICKHAM

W WATER 9 9 WcA WORSHAM

WA WAHEE SOILS 3 6 WcB 002 WICKSBURG







Wa WAHEE FINE SANDY LOAM,FREQ FLOODED

3 6 WcB 003 WICKSBURG

WA 021 WAHEE ASSOC 7 6 WcB 034 WICKSBURG

Wa 040 WAHEE FINE SANDY LOAM 3 6 WcB 058 WORSHAM

Wa 046 WAHEE LOAM 3 6 WcB2 WORSHAM

WA 054 WAHEE ASSOC 7 6 WcC WICKSBURG

Wa 058 WEHADKEE SILT LOAM 8 7 WcC3 WAYNESBORO

Wa 060 WEHADKEE FINE SANDY LOAM 8 7 WcD3 058 WORSHAM

Wa 089 WAHEE SANDY LOAM 7 6 WcD3 064 WAYNESBORO

Wa 091 WAHEE SANDY LOAM 7 6 WcE3 WAYNESBORO

Wa 094 WAHEE LOAM 3 6 Wd WICKHAM

WA 132 WAHEE ASSOC 7 6 WdA WHITWELL

Wa 142 WAHEE FINE SANDY LOAM 3 6 WdB WHITWELL

WaA WAX LOAM, 0 TO 2 6 4 We WORSHAM

WaA 023 WAX LOAM, 0 TO 2,OCCASIONALLY

FLOODED

6 4 Wea WEHADKEE

WaB WAGRAM LOAMY SAND, 0 TO 5 5 7 WeA 004 WAHEE




198



WaB 023 WAX LOAM, 2 TO 6, RARELYFLOODED

6 4 WeA 047 WAGRAM

WaB 027 WAX LOAM, 2 TO 6 6 4 WeA 101 WAHEE

WaB 036 WAGRAM LOAMY SAND, 2 TO 6 5 7 WeA 159 WAHEE

WaB 057 WAX LOAM, 2 TO 6 6 4 WeB WEDOWEE

WaB 097 WAGRAM LOAMY SAND, 2 TO 6 5 7 WeB 036 WEDOWEE

WaB 106 WAGRAM LOAMY SAND, 2 TO 5 5 7 WeB 047 WAGRAM

WaB 115 WAX LOAM, 2 TO 6 6 4 WeB 097 WEDOWEE

WaB 149 WAGRAM LOAMY SAND, 2 TO 6 5 7 WeB 100 WAGRAM WaC WAGRAM LOAMY SAND, 5 TO 8 5 7 WeB 125 WAGRAM

Wac WAHEE 2 6 WeB 149 WEDOWEE

WaC 036 WAGRAM LOAMY SAND, 6 TO 10 5 7 WEC WILKES

WaC 097 WAGRAM LOAMY SAND, 6 TO 10 5 7 WeC WEDOWEE

WaC 149 WAGRAM LOAMY SAND, 6 TO 10 5 7 WeC 036 WEDOWEE

WaD WAGRAM 6 7 WeC 097 WEDOWEE

WaE WATAUGA LOAM, 15 TO 25 8 7 WeC 121 WEDOWEE

WaF WATAUGA 9 7 WeC 149 WEDOWEE

Waf WAHEE FINE SANDY LOAM 3 6 WeD WEDOWEE







Waf 015 WAHEE SANDY LOAM 2 6 Wed WEHADKEE

Waf 025 WAHEE SANDY LOAM 2 6 WeD WEDOWEE

Wah WAHEE 3 6 WeD 036 WEDOWEE

Wat WAHEE 3 6 Wed 042 WEHADKEE

Wb WEHADKEE 8 7 Wed 073 WEHADKEE

WbA 027 WAHEE FINE SANDY LOAM, 0TO 2, RARELY

FLOODED

2 6 Wed 093 WEHADKEE

WbA 096 WAHEE FINE SANDY LOAM, 0TO 2, RARELYFLOODED

2 6 WeD 097 WEDOWEE

WbA 106 WAHEE FINE SANDY LOAM, 0TO 2

3 6 WeD 121 WEDOWEE

WbB WICKHAM 2 1 WeD 149 WEDOWEE

WbB2 058 WICKHAM FINE SANDY LOAM,ERODED, VERY

GENTLY SLOPINGPHASE

2 1 Wed 154 WEHADKEE

WEE WILKES ENON SOILS, 10 TO 25 9 7 WhB 052 WICKHAM WeE WEDOWEE SANDY LOAM 8 6 WhB 059 WICKHAM

WeE 036 WEDOWEE LOAMY SAND, 15 TO25

8 6 WhB 069 WICKHAM

WEE 038 WEDOWEE SOILS, 10 TO 25 8 6 WhB 078 WICKHAM




200



WeE 044 WEDOWEE SANDY LOAM, 15 TO25

8 6 WhB 095 WICKHAM

WEE 074 WEDOWEE SOILS, 10 TO 25 8 6 WhB3 WICKHAM


8 6 WhC WICKHAM

WeE 106 WEDOWEE SANDY LOAM, 10 TO35

8 6 WhC3 WICKHAM

WEE 141 WEDOWEE SOILS, 10 TO 25 8 6 WHD WILKES


8 6 Whs WEHADKEE

Weh WEHADKEE SILTY CLAY LOAM 8 7 Wht WEHADKEE

Weh 085 WEHADKEE SILTY CLAY LOAM,FREQ FLOODED 8 7 WiB2 WILKES

Weh 114 WEHADKEE SILTY CLAY LOAM,FREQ FLOODED

8 7 WiC2 005 WILKES

Weh 145 WEHADKEE SILTY CLAY LOAM,FREQ FLOODED

8 7 WiC2 048 WILKES

Wer WEHADKEE 8 7 WiC2 084 WILKES

Wes WESTON 2 8 WiC2 117 WILKES

Wet WESTON 7 7 WiD2 WILKES

Wf 036 WEHADKEE SILT LOAM 8 7 WiE WILKES Wf 044 WEHADKEE SILT LOAM, FREQ

FLOODED8 7 WjD WILKES

Wf 060 WORSHAM SANDY LOAM,ERODED

UNDULATING PHASE

5 8 WjD2 WILKES







Wf 097 WEHADKEE SILT LOAM 8 7 WjE WILKES

Wf 149 WEHADKEE SILT LOAM 8 7 WjF 006 WILKES

WfA WOLFTEVER 5 5 WjF 033 WILKES

WfB WOLFTEVER 6 5 WjF 127 WILKES

Wg WORSHAM 5 8 WkA WORSHAM

WgB 006 WICKHAM SANDY LOAM, 2 TO 6 2 1 WkB WORSHAM

WgB 028 WICKHAM FINE SANDY LOAM, 2TO 6

2 1 WkB 109 WICKHAM

WgB 061 WICKHAM FINE SANDY LOAM, 2TO 6 2 1 WkC WILKES

WgB 112 WICKHAM FINE SANDY LOAM, 2TO 6

2 1 WkE WILKES

WgB 127 WICKHAM SANDY LOAM, 2 TO 6 2 1 Wks WORSHAM

WgB2 WICKHAM FINE SANDY LOAM, 2TO 6, ERODED

2 1 WlA WESTON

WgB2 067 WICKHAM SANDY LOAM, 2 TO 6,ERODED

2 1 WmB WORSHAM

WgC WICKHAM SANDY LOAM, 6 TO 10 3 1 WmD WILKES

WgC 042 WICKHAM FINE SANDY LOAM, 6

TO 10

3 1 WmF WILKES

WgC 093 WICKHAM FINE SANDY LOAM, 6TO 10

3 1 WnC3 028 WICKHAM




202



WgC 154 WICKHAM FINE SANDY LOAM, 6TO 10


WgC2 WICKHAM FINE SANDY LOAM, 6TO 10, ERODED


WgC2 067 WICKHAM SANDY LOAM, 6 TO 10,ERODED


WgD WICKHAM SANDY LOAM, 10 TO15

4 1 WnD3 WICKHAM

WgD 042 WICKHAM FINE SANDY LOAM, 10TO 25 8 5 WnE3 WICKHAM

WgD 093 WICKHAM FINE SANDY LOAM, 10TO 25

8 5 Wo WORSHAM

WgD 154 WICKHAM FINE SANDY LOAM, 10TO 25

8 5 WoA WOLFTEVER

WgE2 WICKHAM 4 7 WoB 027 WOLFTEVER

WgF WICKHAM 9 5 WoB 044 WORSHAM

WH WEHADKEE 8 7 WoB 057 WOLFTEVER

Wh WHITWELL 4 2 WoB 099 WORSHAM

WhA 023 WHITWELL LOAM, 1 TO 3,OCCASIONALLY

FLOODED

4 2 WoB 115 WOLFTEVER

WhA 106 WICKHAM FINE SANDY LOAM, 0TO 2

1 1 Wos WEHADKEE







WhB WICKHAM FINE SANDY LOAM, 2TO 6

2 1 WpB2 WILKES

WhB 007 WICKHAM SANDY LOAM, 2 TO 6 2 1 WpC2 WILKES

WpD WILKES 8 5 WvC 074 WILKES

WpD2 WILKES 8 5 WvC 080 WICKSBURG

WpE 006 WILKES COMPLEX, 10 TO 25 9 7 WvC 141 WILKES

WpE 104 WILKES COMPLEX, 15 TO 25 9 7 WvD 011 WILKES

WpE 127 WILKES COMPLEX, 10 TO 25 9 7 WvD 033 WILKES

WqA WHITWELL 4 2 WvF WILKES

WqB WHITWELL 4 2 WW WAHEE

WrE2 WEDOWEE 8 6 WwB WICKHAM

WsB WICKHAM 2 1 WwC WICKHAM

WsC WICKHAM 3 1 WwE WAGRAM

Wsl WORSHAM 8 8 WxC WAGRAM

Wst WESTON 8 8 Wy WAHEE

WtE2 WEDOWEE 8 6 ZnC ZION

WtF WEDOWEE 9 8 ZnD ZION Wtl WET ALLUVIAL 8 8 ZnE ZION

WuC 107 WEDOWEE URBAN LAND-ASHLAR COMPLEX, 6

TO 15

6 4 Cls 1 Class 1




204



WuC 121 WEDOWEE URBAN LANDCOMPLEX, 6 TO 10

5 4 Cls 2 Class 2

WuC 122 WEDOWEE URBAN LAND-ASHLAR COMPLEX, 6

TO 15

6 4 Cls 3 Class 3

WuD WEDOWEE 6 4 Cls 4 Class 4

WuE3 WEDOWEE 9 8 Cls 5 Class 5

WvB WICKHAM 2 1 Cls 6 Class 6

WvC 001 WICKSBURG GRAVELLY COARSESAND, 2 TO 8

6 7 Cls 7 Class 7

WvC 011 WILKES GRAVELLY SANDY

LOAM, 5 TO 10

6 5 Cls 8 Class 8

WvC 038 WILKES GRAVELLY SANDYLOAM, 4 TO 10

6 5 Cls 9 Class 9





205

Soil Ratings for Conservation Use

The following pages contain procedures, data and productivity tables that where used in therating of soils for conservation use. Many of the ideas used in the soil ratings were a result of discussions and work with Soil Conservation Service (SCS) personnel. Steve Lawrence,assistant state soil scientist, provided many hours of work and numerous suggestions for theestablishment of the soil productivity ratings. The SCS was most generous with their time andcomputer facilities to produce many soil listings from which data was obtained.

It is also acknowledged that Dennis Martin, Georgia Forestry Commission, brought forth ideasused in establishing the site index ranges for woodland. His suggestions were directlyincorporated into the rating procedures for woodland.

The various modifiers used throughout the rating process were results of discussions withindividuals knowledgeable in their respective fields or based upon information derived from ahistory of sales study.

Cultivated Land

A corn yield or a projected corn yield was used to rate soils for cultivated land. A projected cornyield was used in the absence of a corn yield. Factoring the soil’s soybean yield by 2.6 arrived atthe projected corn yield. If no soybean yield was available, 1.94 to give a projected corn yieldfactored the soil’s wheat yield.

The multiplier of 2.6 was derived from the relationship of corn yield to soybean yield in the 1562occurrences where it could be established. The multiplier of 1.94 for wheat yield wasestablished based upon 535-corn yield to wheat yield relationships.

Three criteria were used to set up the Productivity Ratings for cultivated land, corn yield orprojected corn yield, soil capability class, and flood rating. The table below lists the criteria andthe associated rating.





207

Woodland

A loblolly pine site index or slash pine site index was used in the establishment of soil ratings forwoodland. The site index was adjusted for various factors, such as seedling mortality andequipment limitation. Below are the adjustments made for the listed criteria.

Seedling Mortality Equipment LimitationSlight (S) = 1.00 Slight (S) = 1.00

Moderate (M) = .95 Moderate (M) = .90

Severe (V) = .80 Severe (V) = .70

No adjustment was made for flooding. “Equipment Limitations” and “Seedling Mortality”factors accounted for flooding problems. The following table was used to rate soils for

woodland.

Adj Site Index (SI) Productivity Rating

90 < = SI < = 101 1

85 < = SI < = 89 2

81 < = SI < = 84 3

80 = = SI = = 80 4

75 < = SI < = 79 5

70 < = SI < = 74 6

60 < = SI < = 69 7

10 < = SI < = 59 80 < = SI < = 9 9

Digest Classification and Coding

In addition to regulations governing the issues discussed thus far, there are additional regulationsthat define the classification and coding of properties on the Property Tax Digest. Theclassification and coding system is applied to property as well as to the various exemptions that

maybe assigned to the parcel.

The table on the following page contains the State digest classification and stratification codesfor property and the standard State exemption codes for the various Current Use and Agcovenants.





208

Real Property - Digest Classification & Stratification Codes

Code Description Code DescriptionR1 Residential Improvement V3 Conservation Use Lot

R3 Residential Lot V4 Conservation Use Small Tract

R4 Residential Small Parcel V5 Conservation Use Large Tract

R5 Residential Large Tract V6 Conservation Use Production/Stg/Aux

R6 Residential Production/Stg/Aux

R9 Residential Other T1 Residential Trans Improvement

T3 Residential Trans Lot

A1 Agricultural Improvement T4 Residential Trans Small Tract

A3 Agricultural Lot

A4 Agricultural Small Tract U1 Utility Improvement

A5 Agricultural Large Tract U2 Utility Operating

A6 Agricultural Production/Stg/Aux U3 Utility Lot

A9 Agricultural Other U4 Utility Small Tract

U5 Utility Large Tract

C1 Commercial Improvement U6 Utility Production/Stg/Aux

C3 Commercial Lot

C4 Commercial Small Tract W1 Environmentally Sensitive Imp

C5 Commercial Large Tract W3 Environmentally Sensitive Lot

C9 Commercial Other W4 Environmentally Sensitive Small TractW5 Environmentally Sensitive Large Tract

I1 Industrial Improvement W6 Environmentally Sensitive Prod/Stg/Aux

I3 Industrial Lot

I4 Industrial Small Tract SA Agricultural Exemption (Preferential)

I5 Industrial Large Tract SV Conservation Use Exemption

I6 Industrial Other SW Environmentally Sensitive Exemption

SH Historical Exemption

H1 Historical Improvement ST Residential Transitional Exemption

H3 Historical Lot

P3 Preferential Lot

P4 Preferential Small Tract

P5 Preferential Large Tract

P6 Preferential Production/Stg/Aux





209

Mapping and Aerial PhotographySources of Photography

1. U.S. Governmenta. ASCS Offices

Aerial Photography DivisionASCS – USDA2505 Perley’s WaySalt Lake City, Utah 84109

b. U.S. Forest ServiceChief, Forest ServiceU.S. Dept. Of Agriculture

Washington, D. C. 20250

c. Soil Conservation ServiceSoil Conservation ServiceCartographic DivisionU. S. Dept. of AgricultureHyattsville, Maryland 20251

The Necessity of New Photography

A. Do not use 3 to 5 year-old photography.

Technical Specification for Aerial Photography

Obtaining quality photography is a part of the appraisal program often overlooked, yet isextremely important in obtaining reliable rural forestland appraisals. While ground inspection isnecessary,

it can only be performed to a limited extent on each parcel. This places a great deal of responsibility on the ability of the photography to accurately render the variations in timber standconditions and specie composition necessary to allow reliable interpretation. Do not dependentirely upon government agencies or commercial firms to supply with quality photography.The assessor should be in a position to request certain basic standards of quality. Whencontracting with a commercial firm, specifications for the flight should take the form of a

contract. Items to be included may include the following.

1. Business Arrangements. These include such items as the cost of the aerial survey, re-flights, cancellation privileges, schedules for delivery and payments, and ownershipand storage of negatives.

2. Area to be photographed. Includes location, size and boundaries. These are ordinarilyindicated on flight maps supplied by purchaser.





210

3. Type of photographic film. Panchromatic or infrared film depending upon the seasonof the year.

4. Negative scale. Maximum scale deviation normally allowed is

5. Position of flight line. Lines are to be parallel, oriented in correct compass direction,and within a stated distance from positions drawn on flight maps.

6. Overlap. Usually set at 55 to 65 percent (averaging 60%) along the line of flight and15 to 45 percent (averaging 30%) between adjacent lines. At the ends of each flightline, two photo centers should fall outside tract boundary line.

7. Print alignment. Crab or drift is not to affect more than 10% of the print width for anythree consecutive photographs.

8. Tilt. Should not exceed 2 or 3 degrees for a single exposure, not average more than 1degree for the entire project.

9. Time of photography. During the middle of the day when shadows will be lessprominent. Panchromatic film should be used in winter months when deciduous trees

are bare (Nov. 15 to March 15), depending upon leaf fall or leaf development in thespring. Infrared should be used in early spring after new leaves have formed butbefore they have fully developed – range from March 15 to May 30 depending uponlatitude within the state.

10. Film processing. Type of photographic paper, single weight, double weight, finish(glass or matte) and degree of contrast.

11. Quality of prints or negatives. Should be free of stains, scratches. Also no cloudcover, hot spots or sunspots.

12. Materials to be delivered. How many sets of prints, size of photos, and number of indexes.

13. Ownership of negatives. Commercial firms usually retain negatives unless otherwise

specified.14. Assessing print quality. Should usually be performed by the appraiser using the

photographs unless a staff member is sufficiently skilled in evaluating photo quality.

Mylars vs. Photo Prints.

1. Mylars: Advantages.a. Easily reproduced in office.b. More durable, therefore can be erased and updated more easily.c. Sale of blue-line prints is a source of income to the tax office.

2. Mylars: Disadvantages.

a. Poor Quality. Not usable for forestland appraisals.b. Physical features such as roads, etc. less apparent.c. Higher initial cost.

3. Photo Prints (Photographic prints from negatives): Advantages.a. Quality usually sufficient to allow reliable forestland appraisals.b. Physical features: Use lines such as hedgerows, fence lines are more readily

apparent.





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4. Photo Prints. Disadvantages.a. Less durable.b. Appraisers field notes often interfere with property line maintenance.

c. Maintenance of “splits”, etc. is more difficult.5. Cost: A range from $3,500 to $8,500 depending upon the size of the county and the

amount of low altitude photography required.6. Samples available for review.

Photo print produced from Mylar.

Land Identification

Maps as Assessment Tools.1. Need to discover real property.

2. Land often must be valued separately from improvements.3. Need for flexibility and versatility.4. Maintenance problems.

Legal Descriptions.1. Metes and Bounds.

a. Earliest form of land identification with physical landmarks as reference pointsand boundaries.

b. Later, incorporated with surveying.

2. Rectangular Survey.

a. Principal meridians and base lines established.b. Division into squares of equal areas called townships and further divided into

sections.c. Discrepancies put into western sections.

3. Lot and Block a. Subdivisions of metes and bounds.b. Numerical delineation in the sub-categories.

Parcel Identifiers.Reduces legal descriptions to numerical expressions.

1. Map – page identifiers.

2. Geocodes.a. Coordinate system with reference point.b. Easily maintained.

B. Other Methods of Description.





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C. Surveying Methods.1. Field surveys.2. Photo-assisted surveys (Photogrammetry).

Major Points of Land Identification

1. Assessment maps have a multiplicity of uses and users. They provide the assessor with thelocation and delineation of land and can also be legal descriptions.

2. The three generally used systems of land identification are: a. Metes and Bounds describes land based on semi-permanent physical features or

monuments.b. The rectangular survey system is based upon range or township divisions located with

respect to a point of origin through which principal meridians and base lines pass.1. A township or range is approximately six miles square and is further broken down

into sections one mile square.2. Discrepancies due to the curvature of the earth are put into the western and

northern sides of the township.c. The lot and block system references land units to an official map in the jurisdiction.

3. There are two basic survey methods:4. Geocode parcel identifiers are referenced by a grid system to a point on a coordinate plane.5. Maps and identification systems should be flexible in design.Important Terms

SiteLot and Block ParcelLongitudeMetes and BoundsLatitudeRectangular SurveyCoordinatesSectionGeocodesTownshipPhotogrammetryRange

Land Identification and Assessment Mapping

The assessor must deal with a wide variety of appraisal related data. It is therefore advantageousto utilize tools that provide methods for modern and efficient presentation of these data. Anassessment map is such a tool. It can be used to give tangible meaning in visual form to land-related data such as the location and limits of each individual appraisal unit. It may also be used





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to depict land use, socioeconomic patterns, sales data, school districts, legal ownership, or anyother desired data conglomerations. These data are of primary importance to assessors for theyhave been given the responsibility of making equitable appraisals on all property within their

jurisdiction; however, without maps, they cannot be sure all property has been discovered andappraised. It is therefore necessary for the assessor to foster the development of assessmentmapping in order to fulfill this responsibility.

Legal Descriptions

Assessment maps provide the assessor the location and delineation of legal land descriptions forthe purpose of appraisal. All legal descriptions of land are based on surveys that may be purelyvisual or highly mathematical recitations of the limits of the land. Assessment maps aretherefore the net result of delineating the variety of methods used to describe the land. Thefollowing are land identification systems commonly in use.

Metes and Bounds.

The earliest form of land description was the “bounded” description. This type of descriptiontotally disregarded the regularity or permanence of the land unit. It was often thought sufficientif land was described by naming adjacent property owners and / or features of the terrain. Forexample, “bounded on the north by French Creek, bounded on the east by the land of Ezra Jones,bounded on the south by a wooden fence, and bounded on the west by a line of trees”. Littlethough was given to the fact that a wooden fence or a line of trees would someday cease to exist.

As the land became more valuable and disputes over unclear “bounds” became more numerous,

it was apparent that better methods were needed to describe the land. A general surveyingpractice began to evolve which took into consideration the compass direction and distances alongand between these bounds. Boundaries of property being described in this manner were said tobe described by “metes and bounds”. Metes meaning measurements and bounds meaningboundaries that included features of the terrain in conjunction with compass bearings anddistances. See Figure 5.1.

Rectangular Survey (Section, Township, and Range). The rectangular survey system is basedupon existing law and was devised with the object of marking upon the ground and fixing for alltime legal subdivisions for purposes of description and disposal of the public domain under thegeneral land laws of the United States.

An ordinance passed in May 1785 was the first of many to be passed by Congress that wouldregulate the surveying, marking, and disposing of public lands in the United States in accordancewith the rectangular survey system. The original ordinance called for the establishment of townships six miles square, each containing 36 sections, and each section being one mile square.The first divisions of land in accordance with the foregoing ordinance were those north of theOhio River.





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As shown in Figure 5.2, surveys of the rectangular system are located with respect to an initialpoint or origin (usually a prominent geographic feature) through which pass true meridians and

parallels of latitude respectively called principal meridians and baselines. The principal meridianis a true north-south line that passes through the geographic poles of the earth while the baselineis a line that runs east and west parallel to the equator.

Once a principal meridian and baseline have been established, additional divisions are created.This is accomplished by establishing townships that are approximately six miles square, asshown in figure 5.3. Each six-mile division, either north or south of the baseline, is called atownship north or a township south. Each six-mile division either east or west of the principalmeridian is called a range east or range west. Each township and range is further divided into 36sections each approximately one mile square. In the United States, the sections are numberedconsecutively, beginning with the section at the northeast corner of each township and

continuing west to the northwest corner. Then the sequence of numbers drops down one row andruns back east, and so on until the entire township is numbered, with Section 36 in the southeastcorner. In Canada, the numbering system begins at the southeast corner of the township andends at the northeast corner. The divisions of areas of the rectangular survey system areapproximate because of the convergence of meridians toward the poles. This often results inirregular sized townships and sections. This discrepancy, as well as others due to errors inmeasurement or alignment, is thrown into the most westerly half of the township. Shortages inacreage are thus found on the west and north sides of townships. They become evident infractional sections and in subdivisions of fractional sections. A full explanation of this mattermay be found in the “Manual of Instructions for the Survey of the Public Lands of the UnitedStates” issued by the Superintendent of Documents, Washington, D.C.

As can be seen in the following description, further divisions can be made by reference to thehalves and quarters of a section – “The NE¼ of the NE¼ of the NW½ of the NW¼ of Section14, Township 2, South, Range 3, West…” In analyzing this description, it is necessary to notethat the first ¼ section (the NE¼) mentioned is the property of primary interest and allsubsequent mention of ¼ sections relates only to the divisions necessary to locate the property.The key to the foregoing description is found in reading it backwards. By progressivelydelineating it in this manner, we have now solved the location of the descriptions within thegiven section.

RECTANGULAR SURVEY OF A SECTION OF LAND

160 Rods or 2640 Feet 80 Rods or 1320 Feet





216

Beginning at a point on the center line of Palomares Canyon Road, formerly Stony Brook Roador County Road No. 7784, 50 feet wide, distance thereon, northerly 427.10 feet from the

southern line of Section 35, Township 2 South, Range 1 East, monumented base and meridian,and running thence along said center line of Palomares Road, North 0º 53’45” East 199.88 feet;thence South 81º 26’ West 266.64 feet; thence South 5º 03’15” East 162.22 feet to a line drawnSouth 89º 39’45” West from the point of beginning; and thence North 89º 39’45” East 246.26feet to the point of beginning.





217

NORTH

EASTWEST

5 4 3 2 1 1 2 3 4 5

SOUTH

3

2

1

1

2

3

P R I N C I P A L

M E R I D A N

BASE LINE





218

FIGURE 5.2 – Township Grid (Rectangular Survey System) Township 2 South, Range 3 West Section 14

Figure 5.3 Subdivision of a Township (Rectangular Survey System)

6 5 4 3 2 1

7 8 9 10 11 12

18 17 16 15Section

1413

19 20 21 22 23 24

30 29 28 27 26 25

31 32 33 34 35 36

NW ¼NW ¼

NE ¼NW ¼ Northeast

Quarter(NE 1/4)

SW ¼NW ¼

SE ¼NW ¼

N ½ SW ¼ WestHalf of South-

EastQuarter

E ½SE ¼

Lot 1Lot 2





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222

Map Symbol & Improved

Soil Name Corn Soybeans Wheat Cotton Lint PeanutsBermuda

Grass

N I N I N I N I N I N I

BU BU BU BU BU BU Lbs. Lbs. Lbs. Lbs.AUM

*AUM

*

DoC Dothan 100 160 30 35 35 45 800 950 3,600 4,850 10.0 13.0

DuBDothan-UranLand - - - - - - - - - - - -

ENBEsto andNankin 60 60 30 35 30 35 500 2,600 1,900 2,550 7.0 9.0

ENC2Esto andNankin 40 40 20 25 20 25 400 500 1,500 2,000 6.0 7.5

FaA Faceville 115 115 45 50 40 50 875 1,050 4,000 4,750 10.0 13.0

FaB Faceville 115 115 45 50 40 50 875 1,050 4,000 4,750 10.0 13.0

FeC2 Faceville 85 135 25 40 40 40 550 950 2,800 3,800 8.5 11.0

FeD2 Faceville - - - - - - - - - - 6.0 8.0

FmA Faceville 115 185 45 50 50 50 875 1,050 4,000 5,860 10.0 13.0

FsB Fuquay 80 180 30 50 50 50 650 800 2,900 4,350 7.5 10.0

FsC Fuquay 75 170 25 45 45 45 600 750 2,600 3,500 7.0 9.5

GR Grady-Rembert - - - - - - - - - - - -

HMHerod &Muckalee - - - - - - - - - - - -

KuB Kureb - - - - - - - - - - - -

LaB Lakeland 55 160 20 40 40 40 450 550 2,000 3,500 7.0 9.5

LaD Lakeland - - - - - (35) - - - - 6.0 -

LmB Lucy 80 180 35 50 50 30 650 800 3,000 4,500 8.0 10.5

LmC Lucy 70 160 25 45 45 - 600 750 2,500 3,750 7.5 10.0





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Map Symbol & Improved

Soil Name Corn Soybeans Wheat Cotton Lint PeanutsBermuda

Grass

N I N I N I N I N I N I

BU BU BU BU BU BU Lbs. Lbs. Lbs. Lbs.AUM

*AUM

*

LmD Lucy - - - - - - - - - - 7.0 -

Me Meggett - - - - - - - - - - - -

Mu Muckalee - - - - - 40 - - - - - -

OcA Ocilla 75 120 3 40 40 5 - - - - 8.5 10.5

OeA Orangeburg 120 190 45 5 5 55 900 1,100 4,000 5,400 10.5 14.0

OeB Orangeburg 120 190 45 55 55 45 900 1,100 4,000 5,400 10.5 14.0

OgC2 Orangeburg 85 135 35 40 40 - 700 850 2,800 3,800 10.0 12.5

OgD2 Orangeburg - - - - - - - - - - 8.0 -

OI Osier & Bibb - - - - - - - - - - - -

Ra Rains - - - - - - - - - - - -

TA Tawcaw - - - - - - - - - - - -

Shellbluff 120 190 40 45 45 55 900 1,000 4,000 5,400 10.5 14.0

TfA Tifton 115 185 45 55 45 50 950 1,150 3,800 5,100 10.5 14.0

TfB Tifton 115 185 45 55 45 50 950 1,150 3,800 5,100 10.5 14.0

ThC2 Tifton 80 130 35 40 35 45 650 800 3,000 4,050 9.0 11.5

TrB Troup 60 160 25 45 25 45 500 600 2,200 3,850 7.5 10.0

TrC Troup 55 130 20 35 20 35 450 550 1,800 3,000 7.5 10.0

TrD Troup - - - - - - - - - - 6.0 -

TUF Troup & Lucy - - - - - - - - - - - -

* Animal-Unit-Month: The amount of forage or feed required to feed one animal unit (one cow,





225

TABLE 8: WOODLAND MANAGEMENT AND PRODUCTIVITY Burke County Soil Survey

Only the soils suitable for production of commercial timber are listed.

The absence of an entry indicates that information was not available.* See description of the map unit for composition and behavior characteristics of the map unit.

MapSymbol

Soil Name OrdinationSymbol

ErosionHazard

EquipmentLimitation

SeedlingMortality

CommonTrees

SiteIndex

Trees toPlant

BoA,BoC,BoD

Bonifay 3a Slight Moderate Moderate Slash Pine 80 Slash Pine

Longleaf Pine

65

Loblolly

Pine

80

CaB2,CaC2

Carnegie 20 Slight Slight Slight LoblollyPine

86 Loblolly PiSlash Pine

Slash Pine 86Longleaf Pine

72

CC* Chastain 2W Slight Slight Slight Sweet Gum 94 Loblolly PiAmerican

Water Oak 89 Sycamore,

Sweet GumEasternCottonwood

90 CherrybarkOak

Green Ash 88LoblollyPine

90

WaterTupelo

-

White Oak -SouthernRed Oak

-

BaldCypress

-

Tawcaw 1w Slight Moderate Moderate LoblollyPine

100 Loblolly PiEastern

Sweet Gum 100 CottonwoodAmerican





226

MapSymbol


ErosionHazard

EquipmentLimitation

SeedlingMortality

CommonTrees

SiteIndex

Trees toPlant

Water Oak 90 Sycamore,

Sweet GumWaterTupelo

- Water Oak,CherrybarkOak

ChA Chipley 2s Slight Moderate Slight Slash Pine 90 Slash Pine,Loblolly Pi

LoblollyPine

90

Longleaf Pine

80

Post Oak -Turkey Oak -Blackjack Oak

-

CnA Clarendon 2w Slight Moderate Slight LoblollyPine

90 Loblolly PiSlash Pine,

Slash Pine 90 AmericanSycamore,

Sweet Gum 85 YellowPoplar, SweGum

CoB,CoD,CwC2

Cowarts 2o Slight Slight Slight LoblollyPine

86 Loblolly PiLongleaf

Slash Pine 86 Pine, SlashPine

Longleaf Pine

67

DgA Dogue 2w Slight Moderate Slight LoblollyPine

90 Loblolly Pi

SouthernRed Oak

80

Sweet Gum 90YellowPoplar

93

White Oak 80





227

MapSymbol


ErosionHazard

EquipmentLimitation

SeedlingMortality

CommonTrees

SiteIndex

Trees toPlant

DoA,

DoB,DoC

Dothan 2o Slight Slight Slight Slash Pine 89 Slash Pine,

Loblolly Pin

Longleaf Pine

70 Longleaf Pi

LoblollyPine

-

ENB*,ENC 2*

Esto 3o Slight Slight Slight LoblollyPine

80 Loblolly PinSlash Pine,

Longleaf Pine

65 Longleaf Pi

Slash Pine 80

ENB*,ENC2*

Hankin 3o Slight Slight Slight LoblollyPine



70

FaA,FaB,FeC2

Faceville 3o Slight Slight Slight LoblollyPine

82 Loblolly PinSlash Pine

FeD2,FmA

Slash Pine 80

Longleaf Pine

65

FaB, FsC Fuquay 3s Slight Moderate Moderate LoblollyPine

83 Slash Pine,Longleaf Pi


67

GR* Grady 4w Slight Severe Severe BaldCypress

- AmericanSycamore,

Blackgum 65 Water TupeWater Oak 65

Rembert 5w Slight Severe Severe BaldCypress

- Bald CypresWater

WaterTupelo

- Tupelo





228

MapSymbol


ErosionHazard

EquipmentLimitation

SeedlingMortality

CommonTrees

SiteIndex

Trees toPlant

HM* Herod 1w Slight Severe Severe Loblolly

Pine

100 Loblolly Pin

Slash Pine,Sweet Gum 95 Sweet Gum

EasternWater Oak 90 CottonwoodEasternCottonwood

100

Muckalee 2w Slight Severe Severe Sweet Gum 90 Sweet GumLoblolly Pin

LoblollyPine

90 AmericanSycamore,

Slash Pine 90 EasternCottonwoodWater Oak 90Green Ash 85EasternCottonwood

100

KuB Kureb 5a Slight Severe Severe Longleaf Pine

52 Longleaf PiSlash Pine

Slash Pine -Sand Pine -

LaB,LaD

Lakeland 4s Slight Moderate Moderate Slash Pine 75 Slash Pine,Loblolly Pin

LoblollyPine

75

Longleaf Pine

60

LmB,LmC,LmD

Lucy 3s Slight Moderate Moderate Slash Pine 85 Slash Pine,Longleaf Pi

Longleaf Pine

74 Loblolly Pin

LoblollyPine

85

Me Meggett 1w Slight Severe Severe Slash Pine 100 Slash Pine,Loblolly Pin

LoblollyPine

100





229

MapSymbol


ErosionHazard

EquipmentLimitation

SeedlingMortality

CommonTrees

SiteIndex

Trees toPlant

Pond Pine 75

Mu Muckalee 2w Slight Severe Severe Sweet Gum 90 Sweet GumLoblolly Pin

LoblollyPine

90 AmericanSycamore,

Slash Pine 90 EasternCottonwood

Water Oak 90Green Ash 85EasternCottonwood

100

OcA Ocilla 3w Slight Moderate Moderate LoblollyPine



75

OeA,OeB,OgC2,

Orangeburg 2o Slight Slight Slight LoblollyPine

80 Slash Pine,Loblolly Pin

OgD2 Slash Pine 86Longleaf

Pine

77

0I* Osier 3w Slight Severe Severe Slash Pine 85 Slash Pine,Loblolly Pin

LoblollyPine

87

Longleaf Pine

69

Bibb 2w Slight Severe Severe LoblollyPine

95 EasternCottonwood

Sweet Gum 90 Loblolly PinSweet Gum

Water Oak 90 Yellow PopBlackgum -

Ra Rains 2w Slight Severe Severe LoblollyPine


Slash Pine 91 Sweet GumAmerican





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MapSymbol


ErosionHazard

EquipmentLimitation

SeedlingMortality

CommonTrees

SiteIndex

Trees toPlant

Sweet Gum 90 Sycamore

TA* Tawcaw 1w Slight Moderate Moderate LoblollyPine

100 Loblolly PinEastern

Sweet Gum 100 CottonwoodAmerican

Water Oak 90 Sycamore,Sweet Gum

WaterTupelo

- Water Oak,Cherrybark Oak

Shellbluff 1o Slight Slight Slight Sweet Gum 100 Loblolly Pin

YellowPoplar 105

Cherrybark Oak

105

EasternCottonwood

105

Scarlet Oak 100Black Walnut

100

TfA,TfB,

ThC2

Tifton 2o Slight Slight Slight LoblollyPine



72

TrB,TrC, TrD

Troup 3a Slight Moderate Moderate LoblollyPine

77 Loblolly PinLongleaf

Longleaf Pine

76 Pine, SlashPine

Slash Pine 85

TUF* Troup 3a Slight Moderate Moderate LoblollyPine

77 Loblolly PinLongleaf

Longleaf Pine

76 Pine, SlashPine

Slash Pine 85





231

MapSymbol


ErosionHazard

EquipmentLimitation

SeedlingMortality

CommonTrees

SiteIndex

Trees toPlant

Lucy 3a Moderat

e

Moderate Severe Longleaf

Pine

71 Longleaf

Pinie,Loblolly

LoblollyPine

84 Pine





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TABLE 9: RECREATIONAL DEVELOPMENTBurke County Soil Survey

Some terms that describe restrictive soil features are defined in the Glossary. See text for definitions of

"slight", "moderate" and"severe." Absence of an entry indicates the soil was not rated. *See footnote at end of table.

MapSymbol

SoilName

Camp Areas Picnic Areas Playgrounds Paths andTrails

Golf Fairways

BoA Bonifay Severe: Severe: Severe: Severe: Severe:

Too Sandy Too Sandy Too Sandy Too Sandy Droughty

BoC,BoD

Bonifay Severe: Severe: Severe: Severe: Severe:

Too Sandy Too Sandy Slope, Too Sandy Too Sandy Droughty

CaB2 Carnegie Moderate: Moderate: Moderate: Slight Slight

Percs Slowly Percs Slowly Slope, Percs Slowly

CaC2 Carnegie Moderate: Moderate: Moderate: Slight Slight

Percs Slowly Percs Slowly Slope

CC* Chastain Severe: Severe: Severe: Severe: Severe:

FloodingWetness,

Wetness, Too Clayey, Wetness, Wetness,

Too Clayey Too Clayey Wetness, Flooding Too Clayey Too Clayey

Tawcaw Severe: Severe: Severe: Severe: Severe:

Flooding, Too Clayey Too Clayey, Too Clayey Flooding

Too Clayey Flooding

ChA Chipley Severe: Severe: Severe: Severe: Severe:Too Sandy Too Sandy Too Sandy Too Sandy Droughty

CnA Clarendon

Moderate: Moderate: Moderate Moderate: Moderate:

Wetness, Wetness, Wetness, Wetness, Wetness,

Percs Slowly Percs Slowly Percs Slowly

CoB Cowarts Moderate: Moderate: Moderate: Slight Slight

Percs Slowly Percs Slowly Slope,

Percs Slowly

CoD Cowarts Moderate: Moderate: Severe: Slight Moderate:

Slope, Slope, Slope Slope

Percs Slowly Percs SlowlyCwC2 Cowarts Moderate: Moderate: Severe: Slight Slight

Percs Slowly Percs Slowly Slope

DgA Dogue Moderate: Moderate: Moderate: Slight Slight

Wetness, Wetness, Wetness,

Percs Slowly Percs Slowly

DoA Dothan Slight Slight Slight Slight Slight





234

PROCEDURE FOR CONSTRUCTION AND APPLICATION OFA MASS APPRAISAL SCHEDULE - LARGE TRACTS

1. Locate Sales – Office of Clerk of Superior Court.

2. Sales Research – Gather on an appropriate form the following data (See sales data formenclosed).

Name of buyer and seller

Date of sale

Acreage

Verification of sale price if possible

Location

Neighborhood

Occupation and motives of buyer and seller

Other considerations

Improvements

Timber valuation

Characteristics of land – Open, woodland, topography, quality, etc.

About 20 to 40 sales over 30 acres in size occurring over a 2-year period should be obtained,if possible. Approximately 50 to 100 small tract sales below 30 acres are needed to developa small tract schedule.

3. Preliminary Validation of Sales.

4. Locate Valid Sales on Photographs.

5. Construct an Index Map Showing Location of all Sales. (See Example).





235

6. Field Review and Classification (See Example).

Use Basic Schedule.

7. Determine Acreage in Each Classification for Every Sale and Tabulate Information on anAppraisal Worksheet (See Example) .

8. Review, Study, and Analyze.

a. Validate Sales in View of Field Review.

b. Study Price Trend Based on Size, Location, Etc.

c. Determine “Bare Land” Value by Extracting Improvements, Timber Value, Etc.Tabulate the Information on Form entitled “Sales Analysis Worksheet”.

d. Isolate “Benchmark Sales.”





236

e. Construct Graphs, Locational Charts, and Use Other Forms of Analysis to Determine

the Bare Land Value by Grades or Quality Classes.

f. Apply Values to Initial Appraisal Schedule.

9. Make a “Trial Run” at Appraising Sales Based on Values on Appraisal Schedule.

10. Analyze Results of Appraisals.

11. Adjust Values on Schedule and Reappraise Sales until a Satisfactory Degree of Accuracyis obtained.





237

AERIAL MAP





238

APPRAISAL SCHEDULE

County A

OPEN LAND (Cultivated and Pasture)

Code Value/Acre Definition of Code

I 700 Best Normally used for cultivations, well drained, level to gentlyslopping.

II 575 Good Used for cultivation or pasture, gently sloping, well drainedproductive soils. May include area such as hedgerow or wetareas, such areas shall not exceed 15% of total area.

III 450 Fair to Poor Cultivated land, best suited for pasture, shallow topsoil orvery sandy soil, or steep.

IV 350 Very Poor Rough land heavily interspersed with wet drains, extremelydeep sand, stumps, mostly unsuitable for tending withmechanized equipment.

WOODLAND

Code Value/Acre Definition of Code

W1 400 Excellent, level to very gently sloping topography, suitable for clearing andcultivation as Class I or II. 95% of area suitable for site preparation or treeplanting.

W2 300 Average woodland with 80% of area suitable for site preparation and treeplanting, or possibly yielding 50-70% of area suitable for clearing as cultivatedland.

W3 175 Small hardwood branches, extremely sandy soils, generally unsuitable forfarming activity, limited to possibly 25-35% of area suitable for sitepreparation and tree planting.

W4 100 Large creek swamps, bottomland hardwood areas, suitable for hardwoodtimber production only.

W5 50 Unproductive – land recognized locally as extremely low value, includingtupelo ponds, thick black gum ponds in swamp land, etc.





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TIMBER APPRAISAL SCHEDULE“A” COUNTY, GEORGIA

Pre-merchantable Stands

Code Value/Acre DescriptionA 0 Cutover, no value.

B $25 Poor natural pine reproduction.

C $40 Good natural pine reproduction.

D $50 Planted pine (slash) below 10 ft. in height.

E $75 Planted pine (slash) 10 to 20 ft. in height.

F $125 Planted pine (slash over 20 ft. but still pre-merchantable orwith a non-thinned volume below 12 cords per acre.

MERCHANTABLE STAND - PINEPulpwood Stand $18/Cord Chip-n-saw $35/Cord

G1 3-6 cds./ac. = $ 80/ac G2 3-6 cds./ac. = $ 160/ac

H1 7-12 cds./ac. = $170/ac H2 7-12 cds./ac. = $ 335/ac

I1 13-18 cds./ac. = $280/ac I2 13-18 cds./ac. = $ 545/ac

J1 19-26 cds./ac. = $450/ac J2 19-26 cds./ac. = $ 790/ac

K1 27-35 cds./ac. = $560/ac K2 27-35 cds./ac. = $ 1,085/ac

L1 35 + cds./ac. = $700/ac L2 35 + cds./ac. = $ 1,365/ac

Saw Timber Stand - $55/Cord Hardwood Value - $60/MBF

G3 3-6 cds./ac. = $ 250/ac HD1 Less than 1,000 BF/ac. = $ 45/ac

H3 7-12 cds./ac. = $ 525/ac HD2 1,000 – 2,000 BF/ac. = $ 90/ac

I3 13-18 cds./ac. = $ 855/ac HD3 2,000 – 4,000 BF/ac. = $180/ac

J3 19-26 cds./ac. = $,1240/ac HD4 4,000 – 7,000 BF/ac. = $330/ac

K3 27-35 cds./ac. = $1,705/ac

L3 35 + cds./ac. = $2,145/ac





241

SALE NO. 1

REF: MAP 2 PARCEL: 1_____

GRANTOR: Joseph P. Simmons_____________ SALE DATE: Oct. 23, 1977______

GRANTEE: Grady Jones Simmons, Jr.________ ACRES: 232_________________

RECORDED: 121-432________ PLAT: 5-97 R/E TRANSFER TAX: 110.00__

SALE PRICE (INDICATED): $110,000_________ (VERIFIED): $110,040 (420/ac.)_

VERIFIED BY: Deed and closing attorney________________________________________

LOCATION (LEGAL AND GENERAL): Land lot 21, 22, 57, In bad land district of Oxbow_County._______________________________________________________________

NEIGHBORHOOD: Good farming community.____________________________________

OCCUPATION AND MOTIVE OF SELLER: Farmer, now retired and lives in Macon, GA

OCCUPATION AND MOTIVE OF BUYER: Local farmer, lives about 10 miles south of _property but rents another farm adjoining this one._

OTHER CONSIDERATIONS: 20 Ac. Peanut allotment._____________________________

IMPROVEMENTS: Old barn (NV); 1 pole barn 24 x 48. TOTAL VALUE: $1500______

TIMBER VALUES: Cut one year prior to sale – To a 10” stump diameter – Remaining_____

reproduction had very little to no influence on sale.___ TOTAL VALUE: _______________

LAND DESCRIPTION: Cultivated Acres - __________ PASTURE: ___________________

WOODLAND BY TIMBER TYPES: ________________ NET LAND VALUE: __________

REMARKS: Grantee no relation to the grantor._____________________________________





242

SALE NO. 2

REF: MAP 12 PARCEL: 21__

GRANTOR: I. Dunn Dunit_______ SALE DATE: Jan. 10, 1977______

GRANTEE: H. E. Soldit_________ ACRES: 516_________________

RECORDED: 132-651 ______ PLAT: 8-21 R/E TRANSFER TAX: $246.00___

SALE PRICE (INDICATED): $246,000_________ (VERIFIED): $246,000_________

VERIFIED BY: Seller_________________________________________________________

LOCATION (LEGAL AND GENERAL): L. L. 121, 132, 133, 4th land dist in northeastcorner of county.______

NEIGHBORHOOD: Good rural active farming.____________________________________

OCCUPATION AND MOTIVE OF SELLER: Investor – Owns builders supply business intown.

OCCUPATION AND MOTIVE OF BUYER: Farmer – Owns adjoining land. Also ownsabout 1,500 ac. of timber-land.____________________________________________________

OTHER CONSIDERATIONS: Seller financed sale at 25% down, balance due in 10equal___ payments at 8 1/2 %interest._____________________________________________________

IMPROVEMENTS: None _____________________ TOTAL VALUE: _______________

TIMBER VALUES: Mr. Dunit had cruise made just before selling property. He said timbervalue was $100,000.__________________________ TOTAL VALUE: $100,00____

LAND DESCRIPTION: Cultivated Acres -__________ PASTURE: ___________________

WOODLAND BY TIMBER TYPES: _______________ NET LAND VALUE: _______

REMARKS: _________________________________________________________________





243

SALE NO. 3

REF: MAP: 12 PARCEL: 5___

GRANTOR: Arthur Johnson____________ SALE DATE: March 21, 1977___

GRANTEE: John and Mary Simmons___ ACRES: 116_______________

RECORDED: 130-12___________ PLAT: _______ R/E TRANSFER TAX: $37.70_

SALE PRICE (INDICATED): $37,700 (VERIFIED): $37,700 (325/ac.)__

VERIFIED BY: Purchaser_____________________________________________________

LOCATION (LEGAL AND GENERAL): Land lot 102, 2nd

land district 3 miles N. E. of_Clinchville on county paved road._______

NEIGHBORHOOD: _________________________________________________OCCUPATION AND MOTIVE OF SELLER: Owns garage – Reason for selling?_______

OCCUPATION AND MOTIVE OF BUYER: Car salesman for Boxer Chevrolet Company(now building a home on the property).____________________________________________

OTHER CONSIDERATIONS: __________________________________________________

IMPROVEMENTS: None at purchase.___________ TOTAL VALUE: ______________

TIMBER VALUES: __________________________ TOTAL VALUE: _______________

LAND DESCRIPTION: Cultivated Acres - _________ PASTURE: ___________________

WOODLAND BY TIMBER TYPES: _______________ NET LAND VALUE: _________

REMARKS: _________________________________________________________________

____________________________________________________________________________





244

SALE NO. 4


GRANTOR: Billy Robman________________ SALE DATE: May 16, 1977______

GRANTEE: James R. Boland____________ ACRES: 101__________________RECORDED: 121-16___ PLAT: 3-19 R/E TRANSFER TAX: $80.00____

SALE PRICE (INDICATED): $80,800 (VERIFIED): $80,800 ($800/ac.)_

VERIFIED BY: Deed__________________________________________________________

LOCATION (LEGAL AND GENERAL): L. L. 21, 2nd

land district in southwest section of county on county graded road.

NEIGHBORHOOD: Fair Rural Area_____________________________________________

OCCUPATION AND MOTIVE OF SELLER: Farms some, buys and sells land, sellscars.___

OCCUPATION AND MOTIVE OF BUYER: Originally from this county retired from AirForce._Moving back home. Land located near father’s place._

OTHER CONSIDERATIONS: Owner financed at 9%, 10 yrs., $10,000 down payment -_Balance due in 10 payment at $11,032.06/yr.__________________________________

IMPROVEMENTS: ________________________ TOTAL VALUE: - 0 -__________

TIMBER VALUES: _________________________ TOTAL VALUE: ______________

LAND DESCRIPTION: Cultivated Acres - _____ PASTURE: ___________________

WOODLAND BY TIMBER TYPES: ____________ NET LAND VALUE: ________

REMARKS: _________________________________________________________________

____________________________________________________________________________

____________________________________________________________________________





245

SALE NO. 5


GRANTOR: Samuel R. Roddenburg, et.al. SALE DATE: Dec. 30, 1976______

GRANTEE: Buck Creek Timber Co.________ ACRES: 377_________________

RECORDED: 120-16 PLAT: ________ R/E TRANSFER TAX: $110.00___

SALE PRICE (INDICATED): $110,000 ____ (VERIFIED): $110,000__________

VERIFIED BY: Closing attorney_________________________________________________

LOCATION (LEGAL AND GENERAL): Buck Creek Community, L. L.’s 121, 122, 116,118_5

thland district._________________

NEIGHBORHOOD: Sparsely populated area adjoined by mostly timber tracts.___________

OCCUPATION AND MOTIVE OF SELLER: Administrator of estate. Sold to convertasset to cash and divide among heirs.________

OCCUPATION AND MOTIVE OF BUYER: Bought for timber production.___________

OTHER CONSIDERATIONS: Isolated - Access through adjoining owneronly._____________

IMPROVEMENTS: ________________________ TOTAL VALUE: - 0 -__________

TIMBER VALUES: _________________________ TOTAL VALUE: ______________


WOODLAND BY TIMBER TYPES: ____________ NET LAND VALUE: ____________

REMARKS: _________________________________________________________________

____________________________________________________________________________





246

SALE NO. 6

REF: MAP: 102 PARCEL: 3_

GRANTOR: Morgan Gilreath______ SALE DATE: Feb. 3, 1977______

GRANTEE: Jimmy Johnson______ ACRES: 320_________________

RECORDED: 127-37____________ PLAT: 10-10_ R/E TRANSFER TAX: $140.00__

SALE PRICE (INDICATED): $140,000 exchange and assumption of loan and 50 acres of land in Bartow.______________________________ (VERIFIED): ____________

VERIFIED BY: ______________________________________________________________

LOCATION (LEGAL ANDGENERAL):___________________________________________

NEIGHBORHOOD: Good farming neighborhood__________________________________

OCCUPATION AND MOTIVE OF SELLER: Sold family farm. Went to work for StateGovernment. In bad health and doctor told him to get job with less worry._________________

OCCUPATION AND MOTIVE OF BUYER: Young local farmer - Expanding farmoperation (adjoining owner)

OTHER CONSIDERATIONS: 15 acre peanut allotment, 40 head cattle, all farm equipment_included, 2 tractors, harrows, cultivators, etc.________________________________________

IMPROVEMENTS: 2 grain bins @ $2500 each, 1 brick veneer house 1600 sq. ft. _____

_________________________________________ TOTAL VALUE: - 0 -__________

TIMBER VALUES: _____________________ TOTAL VALUE: ______________


WOODLAND BY TIMBER TYPES: ____________ NET LAND VALUE: ____________

REMARKS: _________________________________________________________________





247

SALE NO. 7

REF: MAP: 36 PARCEL: 5____

GRANTOR: Edward Neely SALE DATE: Jan. 30, 1977______GRANTEE: Rainbow Sims ACRES: 100 acres___________

RECORDED: 130-12_____ PLAT: _________ R/E TRANSFER TAX: $57.00__

SALE PRICE (INDICATED): $57,000 _ (VERIFIED): _________________

VERIFIED BY: ______________________________________________________________

LOCATION ( LEGAL AND GENERAL):

NEIGHBORHOOD: Good rural farming neighborhood.____________________________

OCCUPATION AND MOTIVE OF SELLER: Absentee Owner – Has been renting land toMr. Sims for several years.______________________________________________________

OCCUPATION AND MOTIVE OF BUYER: Mr. Sims, farmer, owns local cotton farmer’swarehouse & fertilizer distributorship._____________________________________________

OTHER CONSIDERATIONS:__________________________________________________

IMPROVEMENTS: Old barn – Occasionally used to store hay, but of no value.__________

____________________________________________ TOTAL VALUE: ______________

TIMBER VALUES: __________________________ TOTAL VALUE: _______________

LAND DESCRIPTION: CULTIVATED ACRES: _____ PASTURE: _________________

WOODLAND BY TIMBER TYPES: ______________ NET LAND VALUE: _________

REMARKS: Mr. Neely financed $50,000 of sale at 9% for 10 years with payments due______

Jan. 5, 1978 and each Jan. 5th thereafter until paid in full. Payments are $7,147.71 per year.__





248

SALE NO. 8

REF: MAP: 73 PARCEL: 12_

GRANTOR: Mary Alice Martin SALE DATE: May 20, 1977____

GRANTEE: John D. & Susan F. Moore ACRES: 160 acres___________RECORDED: ______________ PLAT: _______ R/E TRANSFER TAX: $132.00_

SALE PRICE (INDICATED): $132,000____________ (VERIFIED): $132,000________

VERIFIED BY: Mr. Moore_____________________________________________________

LOCATION (LEGAL AND GENERAL): __________________________________________

NEIGHBORHOOD: On. U. S. Hwy 12 north of town about 8 miles._____________________

OCCUPATION AND MOTIVE OF SELLER: Local resident, husband died. Mrs. Martin_____

retained life estate in old house on property.________________________________________

OCCUPATION AND MOTIVE OF BUYER: Owns tractor dealership here in town – Also farms

and owns a farm about one mile from Martin place.___________________________________

OTHER CONSIDERATIONS: ___________________________________________________

IMPROVEMENTS: House value about $6,000 but probably had no real influence on sale price.

_____________________________________________ TOTAL VALUE: _______________

TIMBER VALUES: ____________________________ TOTAL VALUE: _______________

LAND DESCRIPTION: CULTIVATED ACRES: ______ PASTURE: __________________

WOODLAND BY TIMBER TYPES: ________________ NET LAND VALUE: ___________

REMARKS: On May 25, 1977 timber sold to J & B Timber Co. for $62,000. Contract includesall timber regardless of size or species. Apparently had a commitment on timber at time he____bought the land. (Note that land was bought on May 20, then on May 25, he sold timber______indicating that he was well informed at time of purchase._______________________________





249

SALE NO. 9


GRANTOR: Lucille B. Balcom________________ SALE DATE: Aug. 12, 1977______

GRANTEE: Valley Lumber Co. _ ACRES: 840_________________

RECORDED: __130-12__ PLAT: ___________ R/E TRANSFER TAX: $151.20___

SALE PRICE (INDICATED): (VERIFIED): $151,200.00_______

VERIFIED BY: Mr. Richards (Valley Lumber Co.)___________________________________

LOCATION (LEGAL AND GENERAL): ___________________________________________

NEIGHBORHOOD: Located on Tiger River________________________________________

OCCUPATION AND MOTIVE OF SELLER: Absentee owner__________________________

OCCUPATION AND MOTIVE OF BUYER: Local timber company______________________

OTHER CONSIDERATIONS: None______________________________________________

IMPROVEMENTS: ____________________________________________________________

_____________________________________________ TOTAL VALUE: _______________

TIMBER VALUES: ____________________________ TOTAL VALUE: _______________


WOODLAND BY TIMBER TYPES: ________________ NET LAND VALUE: ____________

REMARKS: Valley lumber Co. bought timber in Nov. 1976 for $147,000 (all merchantable____

timber) then bought land this year. Said owner contacted him in May of 1977. There was no__

agreement at time timber was sold that land would be bought later. Mr. Richards said they____

probably would not cut the timber now that they owned the land._________________________





250

SALE NO. 10


GRANTOR: Albone Baxley _ SALE DATE: May 23, 1977______

GRANTEE: J. B. Jones & A. P. Darley____ ACRES: 193_________________

RECORDED: 118-32 PLAT: 5-62 R/E TRANSFER TAX: $83.50____

SALE PRICE (INDICATED): _____________ (VERIFIED): $83,500.00________

VERIFIED BY: Mr. Darley______________________________________________________


NEIGHBORHOOD: Northwest part of county – Some farming but mostly a timberland area.__

OCCUPATION AND MOTIVE OF SELLER: “Freckles” Baxley is local “wheeler-deeler” –Land

speculator. Never been known to work for living._____________________________________

OCCUPATION AND MOTIVE OF BUYER: Buyers are brothers-in-law – Mr. Jones is an____

attorney in Atlanta; Darley, a local realtor, owns about 2000 more acres of land incounty______

and adjoining county.___________________________________________________________

OTHER CONSIDERATIONS: ____________________________________________________

IMPROVEMENTS: ___________________________ TOTAL VALUE: ______________

TIMBER VALUES: According to Mr. Darley’s inventory by Forest Management Service Co. –_

Timber value is $43,500 ____ TOTAL VALUE: ______________

LAND DESCRIPTION: CULTIVATED ACRES: ______ PASTURE: ___________________

WOODLAND BY TIMBER TYPES: _______________ NET LAND VALUE: ____________

REMARKS: Mr. Darley said he figured he had around $200 in the land without timber._______

____________________________________________________________________________





251

SALE NO. 11


GRANTOR: J. B. Jones & A. P. Darley ___ SALE DATE: Oct. 10, 1977_____

GRANTEE: Robert Addled ___ ACRES: 85_________________

RECORDED: 121-12 PLAT: _______ R/E TRANSFER TAX: $34,000__

SALE PRICE (INDICATED): ______________ (VERIFIED): $34,000 (400/ac.)___

VERIFIED BY: Deed_________________________________________________________


NEIGHBORHOOD: Well populated rural area – On graded county road__________________

OCCUPATION AND MOTIVE OF SELLER: Jones an attorney, Darley a realtor___________

OCCUPATION AND MOTIVE OF BUYER: Works in quality control lab as supervisor in ____

garment plant in adjoining county._________________________________________________

OTHER CONSIDERATIONS: Father recently died. Mr. Addled was only heir to his estate.___

IMPROVEMENTS: _______________________ TOTAL VALUE: ______________

TIMBER VALUES: _______________________ TOTAL VALUE: ______________


WOODLAND BY TIMBER TYPES: ________________ NET LAND VALUE: ____________

REMARKS: Deed book 121, Pg. 37, R. B. Haddit, in April 1975 sold this land to Jones and___

Darley for $51,000 ($600/ac.). They later sold timber (amount unknown). This tract has been__

known locally as a good timber tract._______________________________________________





252

SALE NO. 12

REF: MAP: 50 PARCEL: 30_________

GRANTOR: Johnny Onthespot SALE DATE: Feb. 20, 1977___________

GRANTEE: I. B. Slingnasty ACRES: 250______________________

RECORDED: 125-121 PLAT: _____ R/E TRANSFER TAX: $76.70_________

SALE PRICE (INDICATED): $76,700 VERIFIED: $76,680__________________Assumption of Loan $88,260 $164.940 ($660/Ac)

VERIFIED BY: Deed___________________________________________________________

LOCATION (LEGAL AND GENERAL): ____________________________________________

NEIGHBORHOOD: Excellent farming area_________________________________________

OCCUPATION AND MOTIVE OF SELLER: Farmer – Owns other farmland. This tract was__about 10 miles from his main operation._____________________________________________

OCCUPATION AND MOTIVE OF BUYER: Neighboring farmer_______________________

OTHER CONSIDERATIONS: Peanut allotment – 30 acres.____________________________

IMPROVEMENTS: 1 Grain bin - $2500 – nice brick home ($22,000) __________________

_____________________________________________ TOTAL VALUE: _______________

TIMBER VALUES: _____________________________ TOTALVALUE: ________________


WOODLAND BY TIMBER TYPES: ________________ NET LAND VALUE:

____________

REMARKS: House sold in Feb 21, 1977 to R. B. Whatchamacallit for $22,000. Mr. Slingnasty_

assumed Federal Land Bank loan for $88,260.________________________________________

_____________________________________________________________________________





253

SALE NO. 13

REF: MAP: 50 PARCEL: 15_____

GRANTOR: Ben Spent SALE DATE: June 5, 1977_________

GRANTEE: J. B. Bramlet ACRES: _____280_______________

RECORDED: PLAT: ____________ R/E TRANSFER TAX: $118.00_____

SALE PRICE (INDICATED): $118,000 ($421/ac.)__ (VERIFIED): ____________________

VERIFIED BY: __________________________________________________________________


NEIGHBORHOOD: Fair, not too well populated._______________________________________

OCCUPATION AND MOTIVE OF SELLER: Retired farmer, renting farm to neighbor.______

OCCUPATION AND MOTIVE OF BUYER: Former county agent, moved back home to farm__

with father who is getting old._________

OTHER CONSIDERATIONS: Seller financed $75,000 for 10 years at 6%, 10 equal annual___payments._______________________________________________________________________

IMPROVEMENTS: ________________________ TOTAL VALUE: - 0 -_____________

TIMBER VALUES: _________________________ TOTAL VALUE: _________________

LAND DESCRIPTION: Cultivated Acres - _____ PASTURE: ______________________

WOODLAND BY TIMBER TYPES: ____________ NET LAND VALUE: _______________

REMARKS: ____________________________________________________________________

_______________________________________________________________________________





254

SALE NO. 14

REF: MAP: 53_ PARCEL: 12_____

GRANTOR: James R. Mackey SALE DATE: Sept. 12, 1977________

GRANTEE: T. B Tomlinson ACRES: 1365___________________

RECORDED: 123-413 PLAT: None R/E TRANSFER TAX: $169.00____

SALE PRICE (INDICATED): $169,000 + Loan____ (VERIFIED): $545,000(399/ac.)_____

VERIFIED BY: Purchaser________________________________________________________


NEIGHBORHOOD: Active farm neighborhood________________________________________

OCCUPATION AND MOTIVE OF SELLER: Farmer, building contractor, said to have lostmoney in Florida during recent recession.

OCCUPATION AND MOTIVE OF BUYER: Local farmer also owns 1,500 acre farm tract abouttwo miles from this place.___________________________________________________________

OTHER CONSIDERATIONS: 40 acre peanut allotment.

IMPROVEMENTS: 2 grain bins, 2 tenant houses, 2 pole barns, 1 house____________________

_______________________ (Estimated Total Value TOTAL VALUE: $38,000)__________

TIMBER VALUES: ______________________ TOTAL VALUE: ___________________

LAND DESCRIPTION: CULTIVATED ACRES: _____ PASTURE: _________________

WOODLAND BY TIMBER TYPES: _______________ NET LAND VALUE: _____________

REMARKS: Assumed a loan outstanding at Federal Land Bank for $376,000.00_______________

_______________________________________________________________________________

_______________________________________________________________________________





255

SALE NO. 15


GRANTOR: I. M. Broke SALE DATE: Oct. 10, 1977________

GRANTEE: I. B. Richer ACRES: 107

RECORDED: __118-12________ PLAT: None _ R/E TRANSFER TAX: $45.00______

SALE PRICE (INDICATED): ____________________ (VERIFIED): $45,000.00(420/ac.)___

VERIFIED BY: __________________________________________________________________


NEIGHBORHOOD: Good – Heavily populated rural area

OCCUPATION AND MOTIVE OF SELLER: Investor, land buyer (land speculator), known tobe active in buying and selling land.

OCCUPATION AND MOTIVE OF BUYER: Owns rental property in town and operates aninsurance agency. Reason for purchase?

OTHER CONSIDERATIONS: _____________________________________________________

IMPROVEMENTS: _____________________________ TOTAL VALUE: ______________

TIMBER VALUES: _____________________________ TOTAL VALUE: ________________

LAND DESCRIPTION: CULTIVATED ACRES: ______ PASTURE: ______

WOODLAND BY TIMBER TYPES: _______________ NET LAND VALUE: ____________

REMARKS: Mr. Broke bought this tract in July 1975 for $189.00 per acre. See deed book 98, ___

Pg. 432._________________________________________________________________________

_______________________________________________________________________________





256

SALE NO. 16


GRANTOR: Robert & Julia Cannon SALE DATE: Aug. 3, 1977________

GRANTEE: Sam and Margie Galdre ACRES: 216

RECORDED: ___________ PLAT: ________ R/E TRANSFER TAX: $135.00____

SALE PRICE (INDICATED): $135,000 _________ (VERIFIED): __________________

VERIFIED BY: _______________________________________________________________


NEIGHBORHOOD: Good farm area, fairly heavy population____________________________

OCCUPATION AND MOTIVE OF SELLER: Sold farm and retired – Moved to mountains in__

North Georgia._________________________________________________________________

OCCUPATION AND MOTIVE OF BUYER: Bought to farm – Young farmer just gettingstarted.

OTHER CONSIDERATIONS: $25,000 down payment – Balance due 5 years @ 8%interest___

IMPROVEMENTS: Old house $13,500, 2 pole barns, 1 barn, feed lot, grain bin, other________

equipment including tractors (2). Has pecan orchard (good producer) and big lake (16 acres).__

TIMBER VALUES: ______________________ TOTAL VALUE: ________________


WOODLAND BY TIMBER TYPES: ________________ NET LAND VALUE: ___________

REMARKS: Deed calls for 216 acres. Photo reveals 197 acres and property lines appear to be_

correct??______________________________________________________________________





257

SALE NO. 17

REF: MAP: 12 PARCEL: 13______

GRANTOR: Thomas B. Kilroy SALE DATE: Nov. 14, 1977_________

GRANTEE: John and Saler K. Montgomery ACRES: 127

RECORDED: 124-19___ PLAT: None R/E TRANSFER TAX: $30.00_______

SALE PRICE (INDICATED): $30,000 (236/ac.)__ (VERIFIED): ____________________

VERIFIED BY: __________________________________________________________________


NEIGHBORHOOD: Excellent farm area – Close to town, 2 miles._________________________

OCCUPATION AND MOTIVE OF SELLER: Mr. Kilroy farms along with his two sons-in-law.____

OCCUPATION AND MOTIVE OF BUYER: Mrs. Montgomery is Mr. Kilroy’s daughter_____

OTHER CONSIDERATIONS: _____________________________________________________

IMPROVEMENTS: ________________________ TOTAL VALUE: - 0 -_____________

TIMBER VALUES: _________________________ TOTAL VALUE: _________________

LAND DESCRIPTION: Cultivated Acres - _____ PASTURE: ______________________

WOODLAND BY TIMBER TYPES: ____________ NET LAND VALUE: _______________

REMARKS: ____________________________________________________________________

_______________________________________________________________________________

_______________________________________________________________________________





258

SALE NO. 18


GRANTOR: A. P. Barrentine, Et. Al. ____ SALE DATE: April 12, 1977_________

GRANTEE: New River Wood Producers Co.___ ACRES: 670____________________

RECORDED: 119-253___ PLAT: None___ R/E TRANSFER TAX: $150.00______

SALE PRICE (INDICATED): $150,000 (VERIFIED): $150,000 (224/ac.)_____

VERIFIED BY: Forester for New River Wood Products.__________________________________

LOCATION (LEGAL AND GENERAL):____________________________________

NEIGHBORHOOD: Remote area of county.___________________________________________

OCCUPATION AND MOTIVE OF SELLER: Administrator of O. B. Barrentine Estate. Sold to

divide cash among heirs._____

OCCUPATION AND MOTIVE OF BUYER: Bought for timber production._______________

OTHER CONSIDERATIONS: None_____________________________________________

IMPROVEMENTS: None ______________________TOTAL VALUE: _____________

TIMBER VALUES: Timber sold in Feb 1976 with 12 month contract – Cut to 8” stump.________

diameter. _____________________________________ TOTAL VALUE: __________________


WOODLAND BY TIMBER TYPES: NET LAND VALUE: _______________

REMARKS: Sold on sealed bid basis. 4 bids were submitted ranging from $120,000 to $150,000._

_______________________________________________________________________________

_______________________________________________________________________________





259

Building Large Tract Base Schedules – Extraction of Timber Values

After all sales of rural land have been gathered and qualified, the appraiser must extract the value of all non-land items from the sales price. Non-land items will include but not be limited to,improvements, crop quotas or allotments, timber, personal property, etc.

In some situations, the appraiser may determine that the harvest value of timber had no bearing onthe sales price. These situations will normally occur when the tract is not of a size where timberproduction would be a viable option. Usually, where timber production is not a viable option, thepresence of trees does impact the value from an aesthetic standpoint and should be considered whenassigning desirability codes.

In all cases where the market value of the standing timber contributed to the sales price, the appraisermust obtain the value of the timber and deduct it from the sales price. As discussed earlier in thecourse with regard to Rule 560-11-10-.09(3)(b)(2)(v) Standing Timber Value Extraction, there aretwo options available for obtaining the value of the timber:

Reliable information from the buyer/seller Calculation of timber value based on volume and pricing information

The appraiser may consult with the buyer and or seller of the property concerning the considerationof value given to the standing timber in the property transaction. The consultation may take place bymail, phone or direct discussion with the party. A recording of the date and method of consultation

should be made by the appraiser.

If possible, the appraiser should ask for a copy of a cruise if made by a registered forester and informthe buyer/seller that the information will be held in strict confidentiality. If a cruise is not availableand a timber value is provided, the appraiser must use his/her judgement as to the reliability of theinformation.

If the timber consideration is not available from the buyer/seller or the appraiser desires to confirmthe information that was provided in the consultation, the timber value may be calculated using thevaluation methods defined in Rule 560-11-10-.09(3)(b)2(v)(I)I. As prescribed in the aforementionedRule, the appraiser should calculate the value of all product classes of merchantable timber (trees 15

years and older) and the value of all pre-merchantable timber and sum both values to obtain the totaltimber value.

The calculate the value of merchantable and pre-merchantable timber, the appraiser will be requiredto gather data with regard to the volume of the timber product classes and the pricing thatcorresponds to the time of the sale. Volume information may come from the buyer/seller or a partytrained in the gathering of such information. Pricing information can come from the local market or





260

from the Table of Owner Harvest Timber Value as prepared by the Revenue Commissioner on anannual basis. The appraiser should ensure that the pricing information is as close as possible to thedate of the sale due to the fluctuation in timber prices.

After the volume and pricing information is obtained, the appraiser may use forms similar to the oneson the following pages to calculate the timber value for the sale.





261

Timber Valuation Worksheet - Merchantabile Timber

Map ID: Date:

Buyer/Seller Value:

Estimated Value Calculations

Product Class Volume (Tons) Unit Price Value

Softwood Pulpwood

Softwood Chip-n-Saw

Softwood Sawtimber

Softwood Poles

Softwood Posts

Softwood Fuelchips

Hardwood Pulpwood

Hardwood Sawtimber

Hardwood Firewood

Total Merchantible Timber Value

Information Supplied by:





262

Timber Valuation Worksheet - Pine Pre-Merchantable (Planted)

Map ID: Date:Buyer/Seller Value:


Product Class Vol(Tons)/Acre Unit Price Stocking Density Value

Pulpwood

Chip-n-Saw

Total Value/Acre (Pulpwood + Chip-n-Saw)

Acres of Pre-Merch

Total Value (Total Value/Acre x Acres)

Cost (Cost of Establishing Stand / Acre * Acres)

Base Value (Total Value – Cost)

Age of Merch (15 is default; local conditions take precedance)

Average Annual Timber Growth (Base Value ÷ Age of Merchantability)

Age of Stand (in years)

Accumulated Timber Growth (Average Annual Timber Growth * Age of Stand)

Total Accumulated Value (Accumulated Timber Growth + Cost)






263

Timber Valuation Worksheet - Pine Pre-Merchantable (Natural)




Pulpwood .50

Chip-n-Saw .50


Acres of Pre-Merch

Base Value (Total Value/Acre x Acres)




Value of Accumulated Growth (Avg Annual Timber Growth * Age of Stand)






264

Timber Valuation Worksheet - Hardwood Pre-Merchantable (Natural)




Pulpwood .40

Chip-n-Saw .40


Acres of Pre-Merch





Value of Accumulated Growth (Avg Annual Growth * Age of Stand *.40)






265

Timber Value Summary

Map ID: Date:

Timber Type Value

Merchantable

Pine Pre-Merchantable (Planted)

Pine Pre-Merchantable (Natural)

Hardwood Pre-Merchantable

Total Value of all Timber Types





266

The following worksheet can be used as a guide to generate the volume of pre-merchantible timberstands that are being valued with productivity ratings and the Productivity – Timber Yield chartsfound in Rule 560-11-10-.09(3)(b)2(v)(I)II. A separate worksheet should be compiled for the various

timber types and age of stand categories that are present on a parcel. The volume entries forpulpwood and chip-n-saw are found in the Productivity-Timber Yield charts.

The % of Stand Ac column is calculated based on the acres within the productivity rating divided bythe total acres with the timber type-age stand. For example, if a planted pine stand contained 20acres of 6 year old Slash pine with 5 acres in a Productivity Class of 2, the % of Stand Acreagecalculation would be 5 ÷ 20 = .25 or 25%.

The Wt PW Vol (weighted pulpwood volume) and the Wt CS Vol (weighted chip-n-saw volume)columns will contain the weighted volumes for pulpwood and chip-n-saw within the productivityrating. Using the 25% of Stand Acreage within Productivity Class 2 for the Slash pine, if the

pulpwood tons/acre is 90 tons and the chip-n-saw tons/acre is 10, the weighted volume values wouldbe calculated as follows:

Wt PW Vol = 90 * .25 = 22.50 Wt CS Vol = 10 * .25 = 2.50

The summation of the weighted volume columns would be placed in Total Volume. The TotalVolume is then used in the pre-merchantable timber calculation.

Productivity-Volume Worksheet

Map ID: Acres: Date:

Volume – Tons/Acre

Productivity Pulpwood Chip-n-Saw % of Stand Ac Wt PW Vol Wt CS Vol

1

2

3

4

5

6

7

8

9

Total Volume





267

Timber Valuation – Example 1

Map ID 022-009 is a 600 acre tract of rural land which sells for $850,000. All indications are that the

sell is qualified. However, upon inspection of the parcel, the appraiser notes that there is aconsiderable amount of timber present on the property. Efforts to contact the buyer and seller haveproduced no information with regard to timber values or volumes.

The county contracts with a registered forester who upon a visit to the property and the use of aerialphotography concludes that the following timber volumes and acres are present. The forester, also,states that the stocking density of the pre-merchantible stands is average and the cost of establishingplanted timber stands is about $130 per acre.

Merchantable Timber

Timber Type TonsPine Pulpwood 200

Pine Chip-n-Saw 1500

Pine Sawtimber 6300

Hardwood Sawtimber 550

Pre-Merchantable Timber

Timber Type Age Acres

Pine 7 60.00

Pine 12 25.00

The appraiser must now determine the value of the timber that is to be deducted from the sales price.Use the Table of Owner Harvest Timber Values provided in the manual for Burke County.





268


Map ID: 022-009 Date: 06/30/05Buyer/Seller Value:



Softwood Pulpwood 200 6.13 1,226

Softwood Chip-n-Saw 1500 21.70 32,550

Softwood Sawtimber 6300 34.91 219,933

Softwood Poles

Softwood Posts

Softwood Fuelchips

Hardwood Pulpwood

Hardwood Sawtimber 550 27.31 15,021

Hardwood Firewood

Total Merchantible Timber Value 268,730






269





Pulpwood (52.2 * .90) 47 6.13 1.00 288

Chip-n-Saw (52.2 * .10) 5.0 21.70 1.00 109

Total Value/Acre (Pulpwood + Chip-n-Saw) 397

Acres of Pre-Merch 60.00

Total Value (Total Value/Acre x Acres) 23,820

Cost (Cost of Establishing Stand / Acre * Acres) 7,800

Base Value (Total Value – Cost) 16,020

Age of Merch (15 is default; local conditions take precedance) 15

Average Annual Timber Growth (Base Value ÷ Age of Merchantability) 1,068

Age of Stand (in years) 7

Accumulated Timber Growth (Average Annual Timber Growth * Age of Stand) 7,476

Total Accumulated Value (Accumulated Timber Growth + Cost) 15,276






270





Pulpwood (52.2 * .90) 47 6.13 1.00 288

Chip-n-Saw (52.2 * .10) 5.0 21.70 1.00 109


Acres of Pre-Merch 25





Average Annual Timber Growth (Base Value ÷ Age of Merchantability) 445









271


Map ID: 022-009 Date: 06/30/05Timber Type Value

Merchantable 268,730

Pine Pre-Merchantable (Planted) 23,866



Total Value of all Timber Types 292,596





272

Timber Valuation – Example 2

Map ID 022-010 is a 200 acre tract of rural land which sells for $300,000. All indications are that the

sell is qualified. Upon inspection of the parcel, the appraiser notes that the entire 200 acres is plantedpine. Efforts to contact the buyer and seller have produced no information with regard to timbervalues or volumes but the seller did state that the age of the Loblolly planted pine stand is 5 years.

The county has soil maps and has determined the following with regard to productivity ratings andacreage. Information from a forester states that Burke County is in the Upper Coastal Plain region,the stocking density of the pre-merchantible Loblolly stand is average and the cost of establishingplanted timber stands is about $130 per acre.

Productivity Rating Acres

2 805 100

8 20

The appraiser must now determine the value of the timber that is to be deducted from the sales price.Use the Table of Owner Harvest Timber Values provided in the manual for Burke County and theland productivity rating-timber yield table provided in Rule 560-11-10-.09(3)(b)2(v)(I)II.


Map ID: 022-010 Acres: 200.00 Date: 06/30/05



2 93 10 80 acs – 40% 37.20 4.00

5 70 8 100 acs – 50% 35.00 4.00

8 18 0 20 acs – 10% 1.80 0.00

Total Volume 74.00 8.00





273


Map ID: 022-010 Date: 06/30/05

Buyer/Seller Value:



Pulpwood 74.00 6.13 1.00 454

Chip-n-Saw 8.00 21.70 1.00 174







Average Annual Timber Growth (Base Value ÷ Age of Merchantability) 6,640









274


Map ID: 022-010 Date: 06/30/05Timber Type Value

Merchantable

Pine Pre-Merchantable (Planted) 59,200



Total Value of all Timber Types 59,200





275

Timber Valuation – Exercise 1

Map ID 030-012 is a 400 acre tract of rural land which sells for $765,000 in Burke County. All

indications are that the sell is qualified. However, upon inspection of the parcel, the appraiser notesthat there is a considerable amount of timber present on the property. Efforts to contact the buyer andseller have produced no information with regard to timber values or volumes.

The county contracts with a registered forester who upon a visit to the property and the use of aerialphotography concludes that the following timber volumes and acres are present. The forester, also,states that the stocking density of the Loblolly pre-merchantible stands is 80% and the cost of establishing planted timber stands is about $110 per acre. Burke Co is located in the Upper CoastalPlain region of the State.

Merchantable Timber

Timber Type Tons

Pine Pulpwood 400

Pine Chip-n-Saw 2200

Pine Sawtimber 7600

Hardwood Sawtimber 1100

Pre-Merchantable Pine – 8 years old


2 5

4 8

5 12

Pre-Merchantable Pine – 14 years old


3 10

6 14

Calculate the value of timber to be extracted from the sales price.





276





Softwood Pulpwood

Softwood Chip-n-Saw

Softwood Sawtimber

Softwood Poles

Softwood Posts

Softwood Fuelchips

Hardwood Pulpwood

Hardwood Sawtimber

Hardwood Firewood







277





1

2

3

4

5

6

7

8

9

Total Volume





278





1

2

3

4

5

6

7

8

9

Total Volume





279





Pulpwood

Chip-n-Saw


Acres of Pre-Merch














280





Pulpwood

Chip-n-Saw


Acres of Pre-Merch











Map ID: Date:

Timber Type Value

Merchantable









281

DEVELOPMENT OF A RURAL APPRAISAL SCHEDULE FOR COUNTY “B”

Background Information on County “B”

County “B” is a typical county with some developmental and urban growth influence. Therecontinues to be an reasonably active ag/timber economy with sales that are considered to be primarilyof ag/timber use. However, these sales prices of the rural parcels are impacted somewhat by thedevelopmental and urban growth and the increasing demand for land.

Developing a rural land appraisal schedule will be a complicated and resource intensive process. Theappraiser will be required to spend time verifying sales to be used in the schedule development. Thequalified sales from the verification process must be analyzed to generate a small acre break point, alarge tract “use” schedule, a size and location adjustment table of factors for large tracts (tracts withacreage above the small acre break point) and a small tract valuation schedule. The entire process

could cover a time span of several weeks before it is concluded and sales-assessment ratio studieshave been generated to substantiate the schedules.

The steps below represent a general overview of the process of construction a rural land appraisalschedule.

1. Separate the rural land sales (small and large acreage) from sales within subdivisions andurban areas.

2. Select from the list of rural land sales available those sales that appear upon first review to besuitable for constructing a rural appraisal schedule. List them by sale numbers.

3. List by sale number those sales upon first review that you consider unsuitable for constructingan appraisal schedule. Beside each number briefly state why you consider the sale unsuitable.

4. Develop a small acre break point using the sales that have been deemed as suitable.

5. Using sales of parcels with acreage above the small acre break point, isolate sales thatrepresent ag/timberland transactions with little or no influence for size and location.

6. Analysis these sales to produce the base land schedule for large tracts of rural land.

7. Complete columns 1-11 and 13 on the “Sales Analysis Worksheet” to provide assistance inthe sales analysis.





282

8. By reviewing the sales data record and the “sales analysis worksheet”, list the sales that youconsider as valid sales for constructing a schedule of values for:

1) Open land

2) Woodland

5. Some of the sales listed in Question 4 are for one reason or another more reliable than others.We will call them benchmark sales.

a. List the sales that you consider “benchmark sales” for establishing the value of open landand give brief reason for you selection.

b. List the sales that you conside as “benchmark sales” for establishing the value of timberland and give brief reasons for your selection

6. Using paired-sales analysis and the information from the benchmark sales, establish the base“use” value for the various land schedule classifications.

7. Appraise the sales based on their land classifications and the newly developed land schedule.

8. Test the validity of the rural land schedule with sales-asssement ratio studies

9. Develop a size/location adjustment table for tracts of rural land above the small acre break point.

10. Throught ratio studies, test the validity of the base land schedule with the addition of thesize/location adjustments.

11. With rural land sales that are below the small acre break, develop a small parcel schedule thatcontains adjustments for accessibility (location), desirability and size.

12. Confirm the accuracy of the small parcel schedule with ratio studies.





Sales Analysis Worksheet1 2 3 4 5 6 7 8 9 10 11

SaleNo. MapParcel Acres Sales Price Imp.Value OtherValue TimberValue ResidLand %Open %Wooded

Residual

Land perAcre




284





285

Developing the Small Acre Break Point

The small acre break point is the acre level at which buyers begin looking more to productivity of thesoil and timber value than the other factors such as, accessibility (location), desirability, as it relates toa use other than agricultural, and size. In other words, it is where small parcel valuation ends.

All rural land parcels with total acreage greather than the small acre break point will be valued with thelarge tract schedule. All rural land parcels with total acreage less than or equal to the small acre break point must be valued with the small parcel schedule.

Determination of the small acre break point is accomplished by plotting sales of rural properties – bothsmall and large tracts – on a graph with $/Acre on the vertical axis and # of Acres on the horizontalaxis. A “trend” line is then drawn through the plotted sales on the graph, and the point (acreage level)

at which the line’s slope is changed becomes the break point.

In the absence of adequate sales to create a small acre break point, the appraiser may select an acreagebetween 5.00 and 25.00 and offer the acreage to the Board of Assessors as the small acre break point.

After the small acre break point is established, the appraiser can separate the sales into their respectiverural land category, small tracts and large tracts. The analysis for each category will be performed in adifferent manner making it necessary to segregate the rural land sales.

On the following page is a graph of the $/Acre to Acreage relationship in a county which was used todetermine a small acre break point of 20.00 acres.




286

0

1000

2000

3000

4000

5000

6000

7000

8000

1 . 0

0

1 . 4

0

1 . 5

1

2 . 3

2

2 . 5

6

3 . 7

0

5 . 0

0

7 . 5

0

8 . 8

3

1 4 . 0

9

1 5 . 3

1

1 7 . 0

0

2 0 . 7

0

2 4 . 9

0

2 8 . 7

0

3 5 . 0

0

4 7 . 1

3

5 3 . 6

0

6 2 . 0

0

6 8 . 0

0

8 2 2 9





Sales Price per Acre Compared to Acreage

0

1000

2000

3000

4000

5000

6000

0.00 20.00 40.00 60.00 80.00 1





288

Development of a Large Tract Base Land Schedule

Following are 15 sales that have been selected for the establishment of the Rural Land Base Schedulefor County B.





289

Sale # 1Sales Price: 180,000

Timber Value: 0

W2





290

Sale # 2

Sales Price: 275,000Timber Value: 186,150

W2

W2





291


Timber Value: 85,150

W2

W2

W1





292

Sale # 4

Sales Price: 110,000Timber Value: 0





293


Timber Value: 0

W2

W3





294

Sale # 6Sales Price: 260,000Timber Value: 160,020

W4

W2

W2





295

Sale # 7


W2





296



W4

W3

W5

W2





297


Timber Value: 0





298

Sale # 10


W1





299



W2

W5





300

Sale # 12






301


Timber Value: 0

W3





302



W2W3





303

Sale # 15


W1





304

APPRAISAL SCHEDULE

COUNTY “B”

OPEN LAND (CULTIVATED AND PASTURE)

CODEVALUE / ACRE

DEFINITION OF CODE

I Best Normally used for cultivations, well drained, level togently slopping.

II Good Used for cultivation or pasture, gently sloping, welldrained productive soils. May include area such ashedgerow or wet areas, such areas shall not exceed 15%of total area.

III Fair to poor Cultivated land, best suited for pasture, shallow topsoilor very sandy soil, or steep.

IV Very poor Rough land heavily interspersed with wet drains,extremely deep sand, stumps, mostly unsuitable fortending with mechanized equipment.





305

WOODLAND

Code Value / Acre Definition of Code

W1 Excellent, level to very gently sloping topography, suitable forclearing and cultivation as Class I or II. 95% of area suitable for sitepreparation or tree planting.

W2 Average woodland with 80% of area suitable for site preparation andtree planting, or possibly yielding 50-70% of area suitable for clearingas cultivated land.

W3 Small hardwood branches, extremely steep, or extremely sandy soils,generally unsuitable for farming activity, limited to possibly 25-35%

of area suitable for site preparation and tree planting.

W4 Large creek swamps, bottomland hardwood areas, suitable forhardwood timber production only.

W5 Unproductive – zland recognized locally as extremely low value,including tupelo ponds, thick black gum ponds in swamp land, etc.

(Appraisal Schedule – County “B”) ORCHARDS

Code Value / Acre Definition of Code

OR1 Highly productive, well maintained on Class I or II land.

OR2 Moderately productive, moderately well maintained Class I or IIland.

OR3 Low productive characteristics, possibly over mature orchard orneglected.





306

Large Tract Case Study “Hand-In” Schedule

Appraisers:

Appraisers

Open Land Value Sales Used Benchmark (X)

I

II

III

IV

Woodland

W1

W2

W3

W4

W5

Orchards

OR1

OR2

OR3





307

Large Tract Case Study “Hand-In” Schedule

Appraisers:

Appraisers

Open Land Value Sales Used Benchmark (X)

I

II

III

IV

Woodland

W1

W2

W3

W4

W5

Orchards

OR1

OR2

OR3





308

STATISTICALLY TESTING AND PROVING THE RELIABILITY OF ARURAL APPRAISAL SYSTEM

In many respects, the application of mass appraisal techniques and procedures is an art as well as ascience. No mass appraisal system can hope to achieve 100% “accuracy.” That is, very few appraisalswill “hit right on” the actual selling price, but an adequate or effective appraisal schedule should, if properly applied in the field, result in an evaluation that closely approaches the selling price on acertain percentage of the sales.

There are statistical procedures to measure the acceptability of appraisals as compared to the actualselling price. It may be relatively easy to maintain a digest at 40% which is the assessment levelspecified in Georgia law. It is another matter to maintain equity in a valuation system.

Various procedures may be employed to “check” the accuracy of appraisals to determine if they fall

within certain tolerable limits of variation. However, in the State of Georgia the Coefficient of Dispersion must be used as the measure of uniformity for a ratio study.

In addition to measuring assessment level and uniformity, a statistical analysis of sales must check forbias. Bias in a statistical analysis indicates that either the higher priced properties or the lower pricedproperties are receiving preferential treatment (lower ratios) from the applied schedule. The PriceRelated Differential is the statistical measure that determines if bias is present.

Shown below is an example of the use of the statistical information in analyzing the reliability andequity of an appraisal system within the State of Georgia.

1. ASSESSMENT: Appraised Value * .40

2. RATIO (R): Assessment ÷ Sales Price (rounded to 4 decimals)

3. MEAN ( M ): Sum of ratios (∑ R) ÷ Number of Ratios (N)

4. MEDIAN (X): Physical midpoint of an array of ratios

5. AGGREGATE RATIO: Sum of assessment ÷ sum of sales prices

6. DEVIATION: Absolute value of median ratio - ratio

7. MEAN DEVIATION: Sum of deviations ÷ number of ratios

8. COEFFICIENT OF DISPERSION: Mean deviation ÷ median ratio

9. PRICE RELATED DIFFENRENTIAL: Mean ratio ÷ aggregate ratio





309

SaleNo.

Sale PriceLess Timber

Assessment(Appraised Value * .40)

Ratio(R)

AbsoluteDeviation from

Median Ratio (X-

Y)1 150,000 66,000 .4400 .0360

2 225,000 87,300 .3880 .0160

3 75,000 30,000 .4000 .0040

4 315,000 163,800 .5200 .1160

5 110,000 44,880 .4080 .0040

6 183,000 70,272 .3840 .0200

7 260,000 81,120 .3120 .0920

8 311,000 130,620 .4200 .0160

9 462,000 147,840 .3200 .0840

10 288,000 172,800 .6000 .1960

Totals 2,379,000 994,632 4.1920 0.5840

MEAN RATIO = ∑ R ÷ N = 4.1920 ÷ 10 = .4192

MEDIAN RATIO (X ) = Mid Pt of Ratio Array = .4080 + .4000 = .8080 ÷ 2 = .4040

SaleNo.

Ratio(R)

Midpt

10 .6000

4 .52001 .4400

8 .4200

5 .4080

3 .4000

2 .3880

6 .3840

9 .3200

7 .3120

With an even number of sales, the median ratio will be determined by summing the two midpoints, in

this case Sales 5 and 3 and dividing the result by 2.

The acceptable range for the median is .3600 to .4400. However, if public utility properties are to beassessed at 40%, the median must fall within a range of .3800 to .4200.

AGGREGATE RATIO = Sum of assessment ÷ sum of sales prices = 994,362 ÷ 2,379,000 = .4180





310

MEAN DEVIATION = Sum of Deviations____ = .5840 _ = .0584

# of ratios 10

COEFFICIENT OF DISPERSION (COD) = Mean of Deviation = _.0548__ = .1356Median Ratio .4040

Since the coefficient of dispersion in this study does not exceed .200 it may be concluded that theappraisal system employed is acceptable within the limits accepted as being adequate for taxappraisals. The COD. of .1356 tells us that “on the average” the deviation from the average ratio ormedian ratio (.4040) is 13.56% or .0584 points (mean deviation).

Expressed in another manner, the assessments in the example are “on the average” 40.40% of the sale

price. “On the average” the appraisals vary (plus or minus) 5.84 points. The COD. is a way of expressing this 5.84 point “spread” as a percentage.

The coefficient of dispersion must be below 20% or .2000 for agricultural and commercial/industrialsales. The level of acceptance for residential properties is 15% or .1500.

PRICE RELATED DIFFERENTIAL (PRD) = Mean Ratio = _.4192__ = 1.0029Aggregate Ratio .4180

The PRD must fall within a range of .95 to 1.10 before it is considered acceptable. A PRD valuebelow 1.00 indicates bias towards the lower priced properties. In other words, the lower priced

properties have ratios that are generally lower than their higher priced counterparts. The term for asituation of this nature is progressivity.

If the PRD is above 1.00, the bias is towards the higher priced properties. The term for bias toward thehigher priced properties is regressivity.

The median, coefficient of dispersion and price related differential must all fall within the specifiedranges before any valuation schedule is acceptable.

Statistic Range of Acceptance

Median (Level of Assessment) .3600 - .4400 for digest (.3800-.4200 for Utilities)

Coefficient of Dispersion (COD) 0.00 - .2000 for Ag/Comm/Ind (.1500 for Res)

Price Related Differential (PRD) .95 – 1.10





311

Statistical Analysis

SALENO. SALE PRICE(SP)

ASSESSED

VALUE(AV)

RATIO (X)(AV ÷ SP) DEVIATION FROMMEDIAN RATIO

MEDIAN RATIO =MEAN RATIO =AGG RATIO =MEAN DEVIATION =COEFFICIENT OF DISPERSION =PRICE RELATED DIFFERENTIAL =





312


SALENO.

SALE PRICE(SP)

ASSESSED

VALUE(AV)

RATIO (X)(AV ÷ SP)

DEVIATION FROMMEDIAN RATIO

MEDIAN RATIO =

MEAN RATIO =AGG RATIO =MEAN DEVIATION =COEFFICIENT OF DISPERSION =PRICE RELATED DIFFERENTIAL =





313

Small Parcels

Definition - Small parcels are those tracts of land that are generally located outside of corporate limits

and subdivisions. In most cases, factors other than soil productivity and standing timber affect thevalue of these tracts.

Factors that Affect Value of Small Parcels

Accessibility (location)Desirability (those characteristics contained within the property boundaries)TopographyShapeDevelopmentLandscaping

Shade TreesOtherSize

Schedule Format

A small parcel schedule is usually set up in a table form with the accessibility and desirability codesforming the columns of the table and the acreage intervals setting up the lines .

Accessibility Codes – Numeric codes denoting different locations.

Desirability Codes – Alpha codes differentiating between various levels of desirability.

Use of Schedule

Valuation of small parcels by existing schedule.





314

Classification by Accessibility (Location)

Plot sales on county map.

Using the sales prices and appraiser’s judgment designate different areas for accessibility.

Classification by Desirability

Usually a physical inspection of the property is required.

From the appraiser’s observation, a desirability code is assigned to the property.

Building a Small Parcel Schedule

Verify vacant rural land sales (all acreage levels).

Plot sales on graph to determine “breaking point.”

Classify sales according to accessibility and desirability.

Establish base from which to begin schedule.

This is done by preferably analyzing sales at the one-acre level in the middle of the schedule and

setting up a base per acre value.

Set up factors between accessibilities, desirability’s and acre intervals.

Accessibility Factor.

Compare sales at the same acre level, having the same desirability code and consecutive accessibilitycodes.

Divide the per acre value for the sale with the lower value by the per acre value of the sale with thehigher value.

Using as many sales as possible, determine the factor that should be used to adjust values betweenaccessibility levels.





315

Desirability Factor.

Compare sales at the same acre level, having the same accessibility code and consecutive desirability

codes.


Using as many sales as possible, determine the factor that should be used to adjust values betweendesirability codes.

Acre Factor.

Compare sale with the same accessibility and desirability codes but at different acre levels.


Using as many sales as possible, determine the factor that should be used to adjust values betweenacres.

Completion of Schedule

Using the base value and the above established factors complete the small parcel schedule through thebreaking point.

Test Schedule with Ratio Study





316

SMALL PARCEL SCHEDULE

Definition of Accessibility/Desirability Codes

Accessibility

1. Best location in county; the areas where sales have indicated the highest values, or due to theappraiser’s judgment because of similarities between areas the location has been designated asone of the best. Generally, those location on mountains with good view, around lakes or riverswith good view and/or water depth, close proximity to towns or major highway intersections, orany other highly regarded area would fall into this classification.

2. Those areas where sales have indicated that values are less than those in the best locations buthigher than the values in other areas. Also, those areas where there are no sales but due to the

appraiser’s judgment and knowledge of the county they have been designated as the secondhighest. Generally, those areas, which are somewhat further, removed from the best locationsor the view and/or water depth is not as good.

3. The average location within the county as indicated by sales or the appraiser’s judgment.Generally, those areas away from city, lake, mountain, river, or any other influence that wouldcause the value to be in a higher range.

4. Locations or areas within the county where values are somewhat lower than in the averagelocation. Generally, those areas located in the rural part of the county and off the mainhighways and county paved roads.

5. The poorest locations within the county as indicated by sales or the appraiser’s judgment andknowledge of the county. Generally, those areas located in the rural and remote parts of thecounty with no or very little accessibility.





317

Desirability

A. The tracts will have the best shape and topography. These tracts may be well developed withexcellent landscaping, well and septic tank or city/county water and sewage. The parcel willhave excellent road frontage. In the larger small parcels with very heavy stands of timber, thisclassification could be used to compensate for the timber value.

B. The tracts will have good shape and topography. These tracts may be developed with good toaverage landscaping, well and septic tank or city/county water and sewage. The parcel willhave better than average road frontage. This classification could also be used to helpcompensate for the heavier stands of timber on those small parcels where such value may affectthe selling price.

C. The tracts will have average shape and topography. These tracts in most cases will not have ahome site except in the larger small parcels where the influence of the home site value hasdiminished. The larger small parcels with fair timber stockings or exceptionally good farmlandcould be placed in this category.

D. The tracts in this category will have poor shape. The topography of these tracts will make themless desirable than the average or above tract. No development will have taken place on theseparcels. Very little timber will be present to affect the value of the larger tracts.

E. These tracts will be the least desirable of all the parcels in the small acreage category. Theywill be characterized by poor shape and road frontage, no development and very poor

topography. There will be no timber to influence the value of the larger small parcels.




318

Small Parcel Zones – County A

1 2

Acres A B C D E A B C D E A

1 3375 3150 2925 2700 2475 2625 2438 2250 2100 1988 2025

2 3292 3073 2853 2633 2414 2564 2379 2195 2049 1938 1080

3 2996 2796 2596 2395 2195 2335 2166 1998 1865 1762 1806

4 2919 2724 2528 2333 2138 2278 2111 1947 1817 1716 1764

5 2842 2652 2461 2271 2080 2220 2088 1896 1770 1670 1722

6 2765 2579 2394 2209 2023 2163 2002 1845 1722 1624 16807 2688 2507 2327 2146 1966 2105 1947 1793 1674 1578 1638

8 2611 2436 2260 2084 1908 2048 1896 1742 1627 1532 1596

9 2534 2363 2192 2022 1850 1990 1838 1691 1579 1485 1554

10 2457 2291 2125 1959 1793 1933 1784 1640 1532 1439 1512

11 2380 2219 2058 1897 1736 1876 1729 1589 1484 1393 1470

12 2303 2147 1990 1835 1679 1819 1674 1538 1436 1347 1428

13 2226 2075 1924 1772 1621 1761 1620 1487 1389 1300 138614 2149 2003 1856 1710 1564 1703 1565 1436 1341 1254 1344

15 2072 1930 1789 1648 1506 1646 1510 1385 1294 1208 1302

16 1995 1859 1722 1586 1449 1589 1456 1333 1246 1162 1260





1 2

Acres A B C D E A B C D E A

17 1939 1805 1671 1537 1403 1551 1420 1299 1215 1133 1228

18 1883 1751 1620 1488 1357 1513 1384 1265 1184 1104 1196

19 1827 1697 1569 1439 1311 1475 1348 1231 1153 1075 1164

20 1771 1643 1518 1390 1265 1437 1312 1197 1122 1046 1132

21 1715 1589 1467 1341 1219 1399 1276 1163 1091 1017 1100

22 1659 1535 1416 1292 1173 1361 1240 1129 1060 988 1068

23 1603 1481 1365 1243 1120 1323 1204 1095 1029 959 1036

24 1547 1427 1314 1194 1081 1285 1168 1061 998 930 1004

25 1491 1373 1263 1145 1035 1247 1132 1027 967 901 972

26 1435 1319 1212 1096 989 1209 1096 993 936 872 940

27 1379 1265 1161 1047 943 1171 1060 959 905 843 908

28 1323 1211 1110 998 897 1133 1024 925 874 814 876

29 1267 1157 1059 949 851 1095 988 891 843 785 844

30 1211 1103 1008 900 805 1057 952 857 812 756 812




320

4

Acres A B C D E A B

1 1518 1650 1500 1350 1200 1250 1150

2 1643 1614 1468 1322 1175 1229 1131

3 1605 1473 1339 1207 1073 1208 1112

4 1569 1439 1309 1180 1051 1187 1093

5 1532 1406 1280 1154 1028 1166 1074

6 1495 1372 1250 1127 1005 1145 1055

7 1457 1338 1219 1100 1023 1124 1036

8 1420 1305 1189 1074 1000 1103 1017

9 1383 1271 1159 1047 977 1082 998

10 1346 1238 1129 1021 954 1061 979

11 1309 1204 1099 994 931 1040 960

12 1272 1170 1069 967 908 1019 941

13 1235 1137 1039 941 885 998 922

14 1198 1103 1009 914 862 977 903

15 1161 1070 979 888 839 956 884

16 1124 1036 949 861 816 935 865

17 1094 1009 925 839 794 917 848





4

Acres A B C D E A B

18 1064 982 901 817 772 899 831

19 1034 955 877 795 750 881 814

20 1004 928 853 773 728 863 797

21 974 901 829 751 706 845 780

22 944 874 805 729 684 827 763

23 914 847 781 707 662 809 746

24 884 820 757 685 640 791 729

25 854 793 733 663 618 773 712

26 824 766 709 641 596 755 695

27 794 739 685 619 574 737 678

28 764 712 661 597 552 719 661

29 734 685 637 575 530 701 644

30 704 658 613 553 509 683 627





322

USE OF SCHEDULE PROBLEMS

Acc / Des Acres $ / Acre Value

1. 3B 10.50

2. 1D 2.60

3. 4A 15.00

4. 5E 1.56

5. 2C 6.33

6. 4D 18.61

7. 1A 12.05

8. 3C 4.41 `

9. 5B 16.00

10. 2E 7.85





323





324





325





326

ACCESSIBILITY FACTOR EXERCISE

Acres Acc/Des Sales Price1.01 1C $2,020

1.35 2C $2,565

3.46 4D $5,190

3.00 5D $4,350

7.70 3A $9,240

7.91 5A $7,830

10.25 3B $13,940

10.50 4B $13,125

12.35 1D $17,290

12.60 2E $15,750

15.10 2A $14,800

15.45 3A $14,675

Accessibility Factors

Sale #’sAcreLevel

HigherAcc

LowerAcc

Higher $ / Ac

Lower $ / Ac

Factor





327

DESIRABILITY FACTOR EXERCISE

Acres Acc/Des Sales Price

1.00 1D $2,800

1.25 2E $3,250

2.15 2B $4,945

2.50 2C $5,185

5.60 5A $9,940

5.45 5B $8,720

9.18 3D $10,375

9.00 3E $8,910

11.20 4A $10,08012.20 4B $9,455

14.10 1C $17,275

14.50 1D $16,820

Desirability Factors

Sale #’sAcreLevel

HigherDes

Lower DesHigher $ /

AcLower $ /

AcFactor





328

ACREAGE FACTOR EXERCISE

Acres Acc/Des Sales Price

1.01 1A $8,000

2.20 1A $16,895

4.60 2D $18,470

5.75 2D $22,165

7.00 3C $14,100

8.15 5C $13,040

10.25 5B $11,275

11.50 5B $12,420

14.05 4C $13,700

14.70 4C $14,330

18.00 3D $14,400

19.50 3D $15,130

Acreage Factors

Sale #’sLower Acre

LevelHigher Acre

Level$ / Ac for

Lower Level$ / Ac forHigher Level

Factor





329

SALES LISTSale # Acc/Des Acres

Sale Price

1 1B 2.68 11,6872 4C 18.78 19,982

3 3B 1.00 2,910

4 4C 9.80 14,974

5 4B 5.21 10,264

6 4C 1.07 2,263

7 4B 17.97 21,654

8 5D 14.88 13,466

9 4D 1.09 2,109

10 4B 6.75 12,859

11 3C 1.00 2,63012 2D 12.75 24,633

13 2D 19.22 27,870

14 5D 6.92 8,442

15 1D 19.10 34,570

16 4C 2.30 4,667

17 4E 15.50 12,400

18 2C 4.70 15,980

19 1A 3.60 16,595

20 3D 13.45 19,165

21 1A 1.15 6,500

22 3D 12.63 18,94523 5D 9.50 11,715

24 4A 5.05 12,474

25 5C 20.50 17,325

26 5C 14.11 13,955

27 5E 22.78 13,575

28 3C 1.07 2,857

29 4E 23.00 16,355

30 3C 14.00 24,920

31 3C 2.01 5,126

32 5C 9.00 11,11533 1C 24.33 42,580

34 5D 18.35 17,800

35 5E 3.60 3,960

36 3C 25.36 27,390

37 2C 1.20 3,978

38 3D 10.00 15,000





330

39 3B 6.00 14,214

40 5D 22.51 14,745

41 2E 13.61 22,797

42 5E 1.04 1,75043 2E 12.40 21,576

44 5E 23.00 13,110

45 2C 6.33 13,485

46 1C 7.25 20,000

47 1B 3.54 14,833

48 2B 21.00 52,500

49 3B 17.50 26,250

50 4B 18.01 20,980





331

LISTING SALES BY ACRES

Sale # Acc / Des Acres Sales Price $ / Acre





332







333







334







335


Sale #’s

Acre

Level

Higher

Acc

Lower

Acc

Higher $ /

Ac

Lower $ /

Ac Factor





336


Sale #’s

Acre

Level

Higher

Acc

Lower

Acc

Higher $ /

Ac

Lower $ /

Ac Factor





337


Sale #’s

Acre

Level

Higher

Acc

Lower

Acc

Higher $ /

Ac

Lower $ /

Ac Factor





338


Sale #’s

Acre

Level

Higher

Acc

Lower

Acc

Higher $ /

Ac

Lower $ /

Ac Factor





339


Sale #’s

Acre

Level

Higher

Acc

Lower

Acc

Higher $ /

Ac

Lower $ /

Ac Factor





340


Sale #’s

Acre

Level

Higher

Acc

Lower

Acc

Higher $ /

Ac

Lower $ /

Ac Factor





341


Sale #’s

Acre

Level

Higher

Des Lower Des

Higher $ /

Ac

Lower $ /

Ac Factor





342


Sale #’s

Acre

Level

Higher

Des Lower Des

Higher $ /

Ac

Lower $ /

Ac Factor





343


Sale #’s

Acre

Level

Higher

Des Lower Des

Higher $ /

Ac

Lower $ /

Ac Factor





344


Sale #’s

Acre

Level

Higher

Des Lower Des

Higher $ /

Ac

Lower $ /

Ac Factor





345

Acreage Factors

Sale #’s

Lower Acre

Level

Higher Acre

Level

$ / Ac for

Lower Level

$ / Ac for

Higher Level Factor





346

Acreage Factors

Sale #’s Lower AcreLevel Higher AcreLevel $ /Ac forLower Level $ /Ac forHigher Level Factor





347

Acreage Factors

Sale #’s Lower Acre

Level

Higher Acre

Level

$ /Ac for

Lower Level

$ /Ac for

Higher Level

Factor





348

Acreage Factors


Level

Higher Acre

Level

$ /Ac for

Lower Level

$ /Ac for

Higher Level

Factor





349

Acreage Factors


Level

Higher Acre

Level

$ /Ac for

Lower Level

$ /Ac for

Higher Level

Factor




350

1 2 3 4

Acres A B C D E A B C D E A B C D E A B C D

1.00

2.00

3.00

4.00

5.00

6.00

7.00

8.00

9.00

10.00

11.00

12.00

13.00

14.00

15.00

16.00

17.00

18.00

19.00

20.00





1 2 3 4

Acres A B C D E A B C D E A B C D E A B C D

1.00

2.00

3.00

4.00

5.00

6.00

7.00

8.00

9.00

10.00

11.00

12.00

13.00

14.00

15.00

16.00

17.00

18.00

19.00

20.00




352





353

Factors for Acreage < 1.00

.01 - .09 = .20

.10 - .19 = .32

.20 - .29 = .44

.30 - .39 = .53

.40 - .49 = .61

.50 - .59 = .70

.60 - .69 = .78

.70 - .79 = .85

.80 - .89 = .92

.90 - .99 = .97





354

Rural Land – Determination of Location/Size Factors for Large Parcels

The base land values that were calculated for large tracts were a result of analyzing the market

for the typical ag tract and determining the use values for such properties. The values that werecalculated should contain little or no adjustment for location and size. However, within anycounty there will be parcels with acreage above the small acre break point but less than thestandard ag parcel acreage. Typically, these parcels require adjustments for location and size togenerate the property’s Fair Market Value.

The lack of size/location adjustments in a rural land schedule can result in the following situationwhere the small acre break point exists and the large tract land schedule is applied. The value of a 25.00 acre small parcel with an accessibility/desirability code of 3C is 25,000 (25 *1,000/acre). The value of a 26 acre parcel that has 10 acres of Class II open land and 16 acres of Class W3 woodland is 11,800. The value difference of 13,200 dollars is difficult to explain to a

taxpayer since the lower valued parcel is the larger of the two.

A more definitive means of determining the need for such adjustments would be through a sales-assessment ratio study. A ratio study performed on the 15 sales that were used to derive thelarge tract base land values would produce the following statistics:

Median = .3951

COD = .0205

PRD = 1.0015

If the sales of the 10 smaller ag tracts on the following pages are introduced into the study, thestatistics are as follows:

Median = .3818

COD = .1107

PRD = .9397

The statistics above indicate that the rural land large tract schedule is producing the correctassessment level with acceptable uniformity but the schedule contains bias toward the smaller

tracts which is known as progressivity. In other words, the larger parcels would have the higherratios. If the sales were arrayed by size, it would be obvious as to this fact.

The progessivity of the rural land schedule, in this case, is due to the lack of a component of fairmarket value which is an adjustment/factor for size and location. The size/location adjustmentwould fall under the category of “any other factors deemed pertinent in arriving at fair marketvalue” as defined in Georgia Code Section 48-5-2.





355

The sales price of Sale #16 below is 27,000 with an accessibility assignment of 3. The appraisedvalue of the land using the rural land base schedule is 22,900 as calculated on the followingpage.

Classification Acres $/Acre Value

II 25.00 700 17,500

W2 18.00 300 5,400

Land “Use” Value 22,900

The value difference of 4,100 between the sales price and the Use Value can be attributed to sizeand location influences. In the business of mass appraisal, the value difference is best defined asa factor that can be easily applied to hundreds, perhaps thousands of parcels.

The size/location adjustment factor would be 1.1790 and would be calculated by dividing theresidual land sales price by the land use value. The steps for the factor calculation are asfollows:

Residual Land Price = Sales Price – Non-Land Value Loc/Size Adj = Res Land Price / App Use Value (round to 4 decimal positions)

Accessibility assignments should be based on the location of the parcel within the county and theaccessibility areas defined in the small parcel market analysis. Factors for all sales should be

calculated and placed in an accessibility/desirability table at the proper acre level andaccessibility code point such as in the example below using Sale #16.

Acre/Acc 1 2 3 4 5

26.00

27.00

28.00

(29 – 42)

43.00 1.1790

After all size/location adjustments are calculated, the appraiser should establish a benchmark point in the table and then using interpolation routines to calculate accessibility and acreage





356

factors, extend the factors throught the accessibility/desirability table for tracts above the smallacre break point.





357

Sale # 16Sales Price: 27,000Timber Value: 0

Use Value: 22,900


Use Value: 22,400





358


Use Value: 15,600


Use Value: 19,600





359


Use Value: 7,000


Use Value: 21,400





360


Use Value: 4,400

LOCATION

5


Use Value: 18,000





361


Use Value: 25,600


Use Value: 22,900





362

Large Tract Transitional Table

Acres 1 2 3 4 526

27

28

29

30

31

32

33

34

35

36

37

38

39

40

41

42

43

44

45

46

47

4849

50





363

Large Tract Transitional Table

Acres 1 2 3 4 526

27

28

29

30

31

32

33

34

35

36

37

38

39

40

41

42

43

44

45

46

47

4849

50





364

Using Absorption Methodology in Rural Land Schedules

In most counties, parcels of rural land exist that are larger than the typical size agricultural tract

that sales. These “super sized” parcels may range from 400 to 500 acres and up to thousands of acres depending upon the county. Typically, there are few sales to no sales of these type tracts.Consequently, the appraiser is left without any real guidelines as to how to make sizeadjustments to these parcels.

In the absence of adequate sales to develop size adjustments for the “super sized” parcels, theAPM provides the appraiser with a means of arriving at size adjustments through absorptionmethodology. The appraiser should remember that this methodology is used only when adequatesales of rural large tracts are not available to provide market indications of size factors.

In Rule 560-11-10-.02(1)(a), an absorption rate is defined as the rate at which the real estate

market can absorb real property of a given type. In this situation, the appraiser is concerned withthe rate at which a large tract of land can be absorped by the market if it is divided into smallermarketable units and then determining the present worth of the property by discounting thefuture worth of the parcel to present day dollars.

Rule 560-11-10-.09(3)(b)(2)(iv) provides the methodology by which the appraise shall determinethe rate of absorption and apply the rate to the valuation process. The Rule states

“When insufficient large tract sales are available to create a reliable schedule of factors, theappraisal staff may use comparable sales to develop values for the size tracts for whichcomparables exist, and then adjust these values for larger tracts by (1) estimating a rate of

absorption for the smaller tracts for which data exists, (2) dividing the large tract intosmaller, marketable sections, (3) developing a sales schedule with estimated income by yearreflecting the absorption rate and the value characteristics of each of the smaller tracts, (4)discounting the income schedule to the present using an appropriate discount rate, and (5)summing the resulting values to arrive at an estimated value for the property. “

Each step of developing an absorption rate as outlined in the Rule above will be discussed on thefollowing pages.

The initial step in the process is to estimate a rate of absorption for the smaller tracts for whichdata exits and to define a standard size for ag tracts. This can be translated as determing the

number of smaller marketable units that are generally sold each year and the average size of thetracts.. The number of smaller marketable units may be obtained in the following manner:

1. The “true” ag tracts should be arrayed by acreage.

2. From the array of ag tracts the appraiser should select an acreage level where the largestnumber of sales have occurred. Due to the limited number of sales, the acreage level mayactually be an acreage range, not a specific number of acres. For example, the appraiser





365

may select a range of 150 to 250 acres with an average acreage level of 200 acres. Theaverage acreage level will be termed the standard ag marketable tract. In some situations,a period of time extending beyond 1 year may need to be used to provide the appraiserwith a clear indication of the standard size for ag tracts.

3. The rate of absorption will be the number of sales that occur at the acre level or acreagerange. If more than one year is used to draw the conclusion, the appraiser should averagethe number of sales over the number of years to produce a yearly rate.

The second step of the process is dividing the large tract into smaller, marketable units. In thefee appraisal process, each parcel to be appraise that is larger than the standard marketable unitwould need to be analyzed. However, considering the volume of parcels that much be appraisedeach year in mass appraisal, the appraiser must take a different approach. Consequently, thelarge tract will be identified as the largest non-exempt, non-utility parcel in the county. The

large tract should then be divided into smaller marketable units by dividing the acreage in thelarge tract by the total acres of the standard ag marketable tracts which produces the number of marketable sections.

For example, if the largest parcel in the county is 5,000 acres and the standard ag marketabletract is 200 acres with 5 such standard ag parcels sold each year, the appraiser would determinethe total acres of the standard ag marketable tract by multiplying the standard ag marketableacreage by the number for standard ag parcels sold. (200 * 5 = 1000).

The total standard ag acres would then be divided into the acreage of the large tract to generatethe number of years expected to sell off the large tract (5000 ÷ 1000 = 5). This will be known as

the sell-off period.

The third step in the absorption process is to develop a sales schedule with estimated income byyear reflecting the absorption rate and the value characteristics of each of the smaller tracts. Inother words, the appraiser should determine the value of the smaller marketable ag units. Sincethe result of the absorption process will be applied to all large tracts across the county, theappraise may determine the composition of the standard ag tract in the county and apply that tothe county’s rural base land schedule to generate the value of the smaller marketable ag units.

For example, if the standard ag tract compostion is 60 % woodland and 40 % open land and thevalue of the woodland is $1100 per acre and open land is $1500 per acre, the value of the

standard ag marketable acreage (1000 acres) can be calculated as follows:

Open Land value = std mkt acs * %Open * avg open value = 1000 * .40 * 1500 = 600,000

Woodland value = std mkt acs * %Wood * avg wood value = 1000 * .60 * 1100 = 660,000

Total value = Open Land value + Woodland value = 600,000 + 660,000 = 1,260,000





366

Step four of the absorption process involves discounting the income schedule to the presentusing an appropriate discount rate. This can be translated as determining the present worth of thestandard ag marketable units for each year with a discount rate. The discount rate can be definedas the rate of return that most buyers would expect from an investment in rural land. In the

absence of that information, the appraiser may inquire of local lending institutions as to thetypical rate for borrowing funds to purchase rural land properties.

In our example, the sell-off period is 5 years as calculated in Step 2 and the value of the standardmarketable acreage as determined in Step 3 is 1,260,000. The discount rate is 7%. The value of the standard marketable acreage must be discounted for each year of the sell-off period.

The present value of a future income stream can be calculated with the following formula:

PV = FV ÷ (1 + i)n

Where PV = present value, FV = future value, i = discount rate, and n = the year of the incomestream for which the present value is sought. For example, if we were looking for the presentvalue of the standard marketable acreage in the fourth year of the sell-off period, the presentvalue formula would be applied in the manner below:

PV = 1,260,000 ÷ (1 + .07)4 PV = 1,260,000 ÷ 1.074 PV = 1,260,000 ÷ 1.3108PV = 961,248

Following is a table containing the present worth value for each year of a standard 5,000 acre

tract.

Year Value Rate Present Value

0 1,260,000 7.00 1,260,000

1 1,260,000 7.00 1,177,570

2 1,260,000 7.00 1,100,533

3 1,260,000 7.00 1,028,535

4 1,260,000 7.00 961,248





367

The fifth step in the absorption process is summing the resulting values to arrive at an estimatedvalue for the property. This can be stated as totaling the present value for each year to producethe total discounted value of the large tract.

The table below contains the sum of the present values for the 5,000 acre tract.

Year Value Rate Present Value

0 1,260,000 7.00 1,260,000

1 1,260,000 7.00 1,177,570

2 1,260,000 7.00 1,100,533

3 1,260,000 7.00 1,028,535

4 1,260,000 7.00 961,248

Total Value 5,527,886

The process above could be applied to all large tracts of rural land. However, that would requirethe appraiser to be more specific as to the composition of the subject properties and thecalculations would have to be done hundreds of times. With the use of composition and value

standards for the county, a sixth step can be added to the process whereby the informationderived from this process can be used to create a size factor for the large tract which throughinterpolation can be applied to all parcels that are categorized as rural land and have acreageabove the standard ag tract size. The size factor should be integrated into the county’saccessibility/desirability table.

The size adjustment is calculated by dividing the per acre value of the large tract by the per acrevalue of the standard ag marketable tract. The steps to perform this calculation are as follows:

Value of std mkt tract of 200 acres = (200 * .60 * 1100) + (200 * .40 * 1500) = 252,000 Value of 5,000 acre tract = 5,527,886

Size Adj = $ per ac of large tract / $ per ac of std tract Size Adj = 1,106 / 1,260 Size Adj = .8778





368

The size factor would be added to the accessibility/desirability table as in the example below:

Acres Factor

50.00 1.4335

100.00 1.0554

200.00 1.0000

5000.00 .8778

Using an interpolation routine such as the one below, size factors could be determined for allacreage levels. The formula for the interpolation of size factors is

(((A – L) / (U – L)) * (UV – LV)) + LV

A = acre level where size factor is needed L = lower acre level in schedule within acre range of A U = upper acre level in schedule within acre range of A LV = Factor at L acre level

UV = Factor at U acre level

If the size factor for a 1500 acre tract is needed, the calculations would take place as follows:

(((A – L) / (U – L)) * (UV – LV)) + LV (((1500 – 200) / (5000 – 200)) * (.8778 – 1.0000)) + 1.0000 ((1300 / 4800) * -.1222) + 1.0000 (.2708 * -.1222) + 1.0000 -.0331 + 1.0000 = .9669

The size factors would be applied to the “use” values of the ag parcels to generate the Fair

Market Value of the land. The “use” values are calculated by applying the base land schedule tothe acreage associated with each use/productivity rating classification within the parcel.

In the example above, the size factor was calculated for the entire county without regard toaccessibility areas. Considering the size of the large tracts, the appraiser may find this to beacceptable. However, if sales indicate a need to calculate a different size factor for eachaccessibility area, the appraiser may do so keeping in mind that the value of the standardmarketable ag acreage must be adjusted for location.





369

Absorption Exercise

Develop a size factor for large ag tracts within a county where the following determinations

were made:

5 parcels sold each year within an acre range of 100 to 200 acres (60% wooded / 40% open)

Wooded acres sell for 1500/ac ; Open 2000/ac 2500 acres is largest ag parcel 8 % is expected rate of return





370

Fair Market Value Exercise

Calculate the value of a 800 acre ag tract which is 80% open and 20% wooded. The value of theopen land is 2000 per acre; the woodland value is 1500 per acre. The accessibility/desirability

table that is to be used is as follows:

Acres Factor

50.00 1.4335

100.00 1.0554

150.00 1.0000

2500.00 .8347





371

Contracting a Rural Land Revaluation

Many times the Board of Tax Assessors will require the services of a contractor to provide theresources to perform a revalution of rural land. In such cases, the Board will draft a RFP to be

sent to contractors who are knowledgeable and experienced in the development of rural landschedules.

The Board should be careful when drafting the RFP to ensure that all aspects of the work to beperformed are covered. A sample RFP can be found on the following pages.





372

The ______________________________ County Board of Tax Assessors is currentlysoliciting bids for the purpose of establishing classifications and values for rural land and timberwithin said county. The bids should be based on the following specifications:

1. All land in rural large tracts will be classified according to productivity, topography, etc.Woodland shall be separated from open land and so designated on maps. All orchardsand farm ponds shall be identified and classed. The different land types and associatedclasses will be delineated on blue line copies of film positives or on photographsdepending upon the discretion of the county. The county will furnish the photographs orblue-lines.

2. Location (accessibility) factors shall be established for rural large tracts. The factors willbe set up in a table that can easily be formatted for computer input.

3. Extraction of timber values from the qualified sales shall be the responsibility of the

vendor. All worksheets with timber calculations shall be submitted to the Board of Assessors

4. The company shall measure acreage in each classification delineated on maps.

5. Small parcels in rural areas shall be classified by accessibility and desirabilitycharacteristics. Accessibility codes will be numeric. Desirability will be indicated by theuse of alpha codes.

6. Accessibility areas shall be delineated in general on a county road map and morespecifically on the maps used to classify the large tracts. The desirability code for each

small parcel shall be indicated on the same maps.

7. The small parcel schedule shall resemble a grid with a value per acre for eachaccessibility/desirability combination at each acre level. The accessibility codes shallform the columns of the schedule with the desirability codes forming sub-columns. Theacreage intervals shall form the grid rows.

8. The acreage level at which the valuation of small parcels ends and large tracts begin shallbe determined by the company.

9. All schedules and values therein shall be the responsibility of the company. All values

for both large tracts and small parcels must be supported by ratio studies. There shall bea separate study for large and small tracts. The level of assessment indicated in eitherstudy shall not be less than______ or greater than ______. The coefficient of dispersionin either study shall not exceed twenty (17) percent. The price related differential shallfall within the range of .97 to 1.07, inclusive. Any study that does not meet the abovelisted criteria will be rejected by the assessors.

10. All work shall conform to Georgia Code and Rules & Regulations.





373

11. A breakdown of land types, classes, and acreages shall be recorded on computer forms orproperty record cards that will be furnished by the county.

12. (Optional, if county is not automating records) All calculations will be extended to the

point of showing the final fair market value of the land and timber, both separately andtogether.

13. The company should include the cost of _____ days of hearings in the bid. Also, specifya per diem charge to include expenses for any additional days that might be required.

14. The cost for each phase of the job shall be listed within the bid.

15. Work should begin within one month of notification of acceptance of bid and becompleted no later than ____________________.

Bids will be opened _______________. Any bids received after _____________ on________________ will not be accepted or considered. Any questions concerning the abovespecifications should be directed to ___________________________ at the Assessor’sOffice or by phone at __________________.

The __________________ County Board of Commissioners and Assessors reserve the rightto waive irregularities in any bid, to reject any or all bids with or without cause and/or toaccept the bid that in their best judgment will be for the best interest of __________________ County.

The company shall furnish a list of references with phone number for jobs done within thelast five years. All work currently under contract shall be denoted with an asterisk (*).





374

RURAL LAND CASE PROBLEM

A number of sales were recorded in the Clerks of Superior Court’s office three years after theoriginal rural land schedule was established for County “B.” The assessors have instructed

their appraisers, ad they do each year, to study and analyze the sales to determine what, if any, changes need to be made to the rural land, timber, transitional, and small parcelschedules.

If any changes are indicated, new schedules for rural and timber should be prepared. Onlyclasses with accompanying values need be submitted. The definitions of the classes willremain the same. It is not necessary to prepare a new small parcel schedule or a “small-big”tract factor table. Only indicate what changes, if any, should be made. All recommendationsshould be supported with qualified evidence.





375

Sale # Acres Sales Price Access Class Ac / Cls Timber Val1 220 $129,500 I 100

II 50

III 70

2 5.50 $13,700 4A

3 1.00 $2,950 3C

4 40 $24,100 4 II 40

5 250 $118,000 II 175 4950

W4A 75

6 80 $8,200 IV 15

W5A 65

7 20 $43,500 1C

8 37 $16,200 5 III 25

IV 12

9 3.45 $6,200 5C

10 6 $11,900 4C

11 150 $67,200 III 150

12 12.25 $12,700 5E

13 45 $25,100 1 I 20

W2A 20

W5A 5

14 165 $116,900 I 150

W2A 15

15 29 $23,700 2 I 10 4693

W2A 19

16 2.10 $8,400 2B

17 17 $30,500 2D





376

Sale # Acres Sales Price Access Class Ac / Cls Timber Val

18 315 $642,000 W2A 315 591,440

19 120 $7,200 W5A 120

20 7.80 $15,200 3D

21 1 $3,050 3C

22 540 $386,100 II 200 192,825

III 75

W1A 160

W2A 105





377

Timber Valuation Worksheets





Softwood Pulpwood

Softwood Chip-n-Saw

Softwood Sawtimber

Softwood Poles

Softwood Posts

Softwood Fuelchips

Hardwood Pulpwood

Hardwood Sawtimber

Hardwood Firewood







378




Productivity Pulpwood Chip-n-Saw % of Stand Ac Wt PW Wt CS Vol

1

2

3

4

5

6

7

8

9

Total Volume





379





1

2

3

4

5

6

7

8

9

Total Volume





380


Map ID: Date:

Buyer/Seller Value:


Product Class Vol(Tons)/Acre Unit Price Stocking Value

Pulpwood

Chip-n-Saw


Acres of Pre-Merch







Accumulated Timber Growth (Average Annual Timber Growth * Age of







381

Timber Valuation Worksheet - Pine Pre-Merchantable (Natural)

Map ID: Date:

Buyer/Seller Value:



Pulpwood .50

Chip-n-Saw .50


Acres of Pre-Merch





Value of Accumulated Growth (Avg Annual Timber Growth * Age of Stand)






382

Timber Valuation Worksheet - Hardwood Pre-Merchantable (Natural)

Map ID: Date:

Buyer/Seller Value:



Pulpwood .50

Chip-n-Saw .50


Acres of Pre-Merch





Value of Accumulated Growth (Avg Annual Growth * Age of Stand *.40)






383


Map ID: Date:

Timber Type Value

Merchantable









384

Statistical AnalysisSale No. Sale Price

(SP)Assessed

Value (AV)Ratio (x)(AV/SP)

Deviationfrom Median

Ratio

Median Ratio = Mean Deviation (Xd) =

Mean Ratio (Xr) = Coefficient of Dispersion =

AGG Ratio =

Price Related Differential =





385


(SP)Assessed



Ratio



AGG Ratio =






386


(SP)Assessed



Ratio



AGG Ratio =






387


(SP)Assessed



Ratio



AGG Ratio =






388


(SP)Assessed



Ratio



AGG Ratio =






389


Sale No. Sale Price(SP)

AssessedValue (AV)

Ratio (x)(AV/SP)


Ratio



AGG Ratio =






390


Sale No. Sale Price(SP)

AssessedValue (AV)

Ratio (x)(AV/SP)


Ratio



AGG Ratio =






391

Timber Valuation- Exercise 1


Map ID: 030-012 Date: 07/25/05

Buyer/Seller Value:



Softwood Pulpwood 400 6.13 2,452

Softwood Chip-n-Saw 2200 21.70 47,740

Softwood Sawtimber 7600 34.91 265,316

Softwood Poles

Softwood Posts

Softwood Fuelchips

Hardwood Pulpwood

Hardwood Sawtimber 1100 27.31 30,041

Hardwood Firewood

Total Merchantible Timber Value 345,549






392



Map ID: 030-012 (8 yr old stand) Acres: 25.00 Date: 07/25/05



1

2 93 10 20 18.60 2.00

3

4 77 8 32 24.64 2.56

5 70 8 48 33.60 3.84

6

7

8

9






393


Map ID: 030-012 (14 yr old stand) Acres: 24.00 Date: 07/25/05



1

2

3 84 9 10.00 acs - 42 35.28 3.78

4

5

6 63 4 14.00 acs – 58 36.54 2.32

7

8

9






394



Map ID: 030-012 (8 yr old stand) Date: 07/25/05Buyer/Seller Value:



Pulpwood 76.84 6.13 .80 377

Chip-n-Saw 8.40 21.70 .80 146









Accumulated Timber Growth (Average Annual Timber Growth * Age of 5,504








Map ID: 030-012 (14 yr old stand) Date: 07/25/05Buyer/Seller Value:



Pulpwood 71.82 6.13 .80 352

Chip-n-Saw 6.10 21.70 .80 106









Accumulated Timber Growth (Average Annual Timber Growth * Age of 7,798



LGS GCP Course IVB Valuation of Rural Land Revised February 2011

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