For proof Elbert county owns it, dor.georgia.gov lists the property tax website for Elbert as https://elbertcountyga.governmentwindow.com/. By going under Property Taxes, Search and Pay Property Taxes, and plugging in the address, 1031 Guidestones, into Property Address, we pull up the tax records for the Guidestones, who's deed names all come up as ELBERT COUNTY BOC, or Elbert County's Board of Commisioners, and all have a $0.00 tax bill, since they are government property.
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RC Christian had the bank and his legal people deed the property to the county. He felt it would last longer than a private owner.