The Act adds a tax exemption for expenses incurred in the preservation of specimen trees. The exemption encourages property owners and developers to preserve large trees in an attempt to limit urban sprawl.
REVENUE AND TAXATION Ad Valorem Taxation of Property: Amend To Include Expenses for Preservation of Specimen Trees,
Ga. St. U. L. Rev.
Available at: https://readingroom.law.gsu.edu/gsulr/vol17/iss1/29