Landowner Launches Lawsuit Against Assessors

Greer, Stansfield & Turner, LLP has filed a civil action suit in Jasper County Superior Court on behalf of David Morrison against the Board of Tax Assessors of Jasper County.

The lawsuit names Jody Claborn, John Graham, Gerald Bramblett, Cathy Benson and James Harrell in their official capacities as Board of Assessor (BOA) members.

The document requests action for declaratory judgment for Mr. Morrison regarding three tracts of land that were removed from conservation use exempt status by the BOA in July.

According to the legal filing, in September 2004, Mr. Morrison acquired an 181.24 acre parcel of land that had been previously approved by the BOA for conservation use. In December 2004, he went on to acquire two additional parcels that total 30.11 acres in size that were also approved by the BOA for conservation use. Each of those parcels were continued for conservation use under Mr. Morrison’s ownership.

The landowner maintains that all three tracts of land have been devoted to producing trees and wildlife habitat—two of three qualifying uses for the tax exemption as outlined by Georgia law 48-5-7.4. There exists a restrictive covenant on the property that prohibits any type of swine or poultry operation, neither of which has been produced or is currently being produced on the property, according to the lawsuit.

On July 21 the landowner received written notice that conservation use had been removed from his properties “because it was subject to restrictive covenants.” Mr. Morrison was further advised that an appeal could be made on or before September 4, 2006.
{{more}}
The lawsuit maintains that the BOA’s action of removing the parcels from conservation use previously approved is not authorized by law and does not constitute a denial of the exemption since each had been previously approved by the Board of Tax Assessors in office at the time of each application.

The lawsuit asks that removal of the properties from conservation use be declared null and void. It also requests that the court declare that Mr. Morrison remain entitled to the conservation use assessment and that the BOA be restrained from removing or attempting to remove the land-owner’s property from the existing conservation use covenants except in the event of a breach.

Mr. Morrison has formerly served as a certified member of the local BOA.
* * *

So exactly what is a conservation use covenant?
Georgia House Bill 283, passed in 1991, established a conservation use covenant for agricultural and forest land. Then House Bill 66 in 1993 and Senate Bill 506 in 1994, provided technical corrections and other improvements to the original legislation.

Entering a conservation use covenant with the county allows qualifying agricultural and forest land to be valued and taxed at its current use instead of future land value. The landowner enters a covenant with the county agreeing to maintain the conservation use for 10 years. Stiff tax penalties could apply to landowners who breach the covenant by failing to maintain the use of the land at the time of approval.

Qualified landowners can place up to 2,000 acres in the program. In addition, landowners with more than 3,000 acres of land in Georgia are restricted by law from entering the conservation use program.