Cherokee County Board of Tax Assessors v. Mason
340 Ga. App. 889
Ga. Ct. App.2017Background
- Milford Mason sought renewal (2013) of a ten-year CUVA for ~9+ undeveloped acres; he previously held CUVAs (1993, 2003).
- Mason testified he harvested poplar 10–12 years earlier, left younger trees to mature, later farmed <1 acre and filed Schedule F for 2011–12; he had no written timber-management plan.
- The Cherokee County Board of Tax Assessors denied renewal; Mason appealed to the Board of Equalization and then to superior court. The superior court granted renewal; this Court previously vacated and remanded for reconsideration under OCGA § 48-5-7.4 factors.
- At remand hearing no new evidence was introduced; the trial court again found the property qualified as bona fide conservation use and ordered application of CUVA.
- The Board appealed, arguing (1) Mason lacked "good faith production" of timber, (2) photographs were insufficient proof, (3) the Board failed to conduct the required on-site inspection before denial, and (4) primary use was residential rental, not timber.
- The trial court credited Mason’s testimony, found Schedule F excluded additional-document requirements, concluded no adequate pre-denial inspection evidence existed, and held the rental dwelling did not defeat CUVA eligibility.
Issues
| Issue | Mason's Argument | Board's Argument | Held |
|---|---|---|---|
| Whether Mason showed "good faith production" of timber/agricultural products under OCGA § 48-5-7.4 | Past harvest, intent to leave/harvest trees, Schedule F filings and photos show bona fide production | Lack of active management, no written timber plan, undergrowth and no logging access show no good-faith production | Court upheld: testimony and evidence supported finding of good-faith production; statute does not require continuous or profitable management |
| Whether photographs suffice as proof of bona fide conservation use | Photos plus Schedule F and testimony demonstrate production and tree density | Photos alone insufficient; Board challenged reliance on photos | Court avoided decisive ruling on photos because Schedule F filing excluded additional-record requirement; nonetheless court accepted Mason’s evidence and credibility findings |
| Whether Board complied with statute requiring pre-denial on-site inspection for <10-acre renewals | Mason: he received no notice and no inspection evidence was produced | Board: an employee inspected before denial (but no report or testimony was provided) | Court held Board failed to prove it conducted the required visual on-site inspection with notice, so Board could not rely on that statutory denial ground |
| Whether rental residence on tract prevents timber as primary use | Mason: residence area excluded by statute; remaining acreage used for timber/agriculture | Board: rental indicates primary use residential not timber | Court held residence area is excluded per statute and no evidence of renting other portions; timber production may be primary use for CUVA purposes |
Key Cases Cited
- Lamad Ministries v. Dougherty County Bd. of Tax Assessors, 268 Ga. App. 798 (2004) (tax-exemption claimant bears burden to prove entitlement; board bears burden to justify assessment)
- Terrell County Bd. of Tax Assessors v. Goolsby, 324 Ga. App. 535 (2013) (construction of CUVA statute and factors for bona fide conservation use)
- Simmons v. Bd. of Tax Assessors of Effingham County, 268 Ga. App. 411 (2004) (bench-trial fact-findings reviewed for any supporting evidence)