Morgan Cnty. Bd. of Tax Assessors v. Ward; Ward v. Morgan Cnty. Bd. of Tax Assessors

The Morgan County Board of Tax Assessors failed to meet its threshold obligation under O.C.G.A. § 48-5-7.4 k.1 to provide the landowner with notice and opportunity to correct an alleged breach in her conservation use covenant for the production of livestock.

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These appeals arise from the determination by the Morgan County Board of Tax Assessors the “Tax Board” that Nancy W. Ward was in breach of a conservation use covenant and that she would be assessed a penalty because of the breach. The Tax Board notified Ward of the alleged breach and penalty, and Ward appealed that determination to the Morgan County Board of Equalization, which ruled in favor of the Tax Board. Ward then pursued a de novo appeal to the superior court from the decision of the Board of Equalization. Both Ward and the Tax Board filed cross-motions for summary judgment, and the superior court denied both motions. Following our grant of their applications for interlocutory appeal, the Tax Board, in Case No. A12A0952, and Ward, in Case No. A12A1070, appeal the trial court’s denial of their cross-motions for summary judgment. We agree with Ward that the Tax Board failed to meet its threshold obligation to provide her with notice and an opportunity to correct the alleged breach, and that she was therefore entitled to summary judgment. Accordingly, we affirm in Case No. A12A0952 and reverse in Case No. A12A1070.

To succeed on a motion for summary judgment, the movant must show that there is no genuine issue as to any material fact and that he or she is entitled to judgment as a matter of law. OCGA § 9-11-56 c. In reviewing the grant or denial of a motion for summary judgment, “we conduct a de novo review of the law and the evidence, and we view the evidence in the light most favorable to the nonmovant.” Muscogee County Bd. of Tax Assessors v. Pace Indus., 307 Ga. App. 532 705 SE2d 678 2011 punctuation and footnotes omitted. “On de novo review, we owe no deference to the trial court’s conclusions of law. Instead, we are free to apply anew the legal principles to the facts.” Citation and punctuation omitted. Delta Air Lines v. Clayton County Bd. of Tax Assessors, 246 Ga. App. 225, 226 539 SE2d 905 2000.

Morgan Cnty. Bd. of Tax Assessors v. Ward; Ward v. Morgan Cnty. Bd. of Tax Assessors

The Morgan County Board of Tax Assessors failed to meet its threshold obligation under O.C.G.A. § 48-5-7.4 k.1 to provide the landowner with notice and opportunity to correct an alleged breach in her conservation use covenant for the production of livestock.

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