Malcom v. Morgan County Board of Tax Assessors
308 Ga. App. 61
| Ga. Ct. App. | 2011Background
- Malcoms enrolled 43.78 acres in a conservation use covenant for hay and cattle production.
- During an inspection, no cows or hay were found on the property.
- Board declared breach, notified the tax commissioner, and indicated it would assess a penalty.
- Board of Equalization affirmed the board of assessors' decision; Malcoms appealed to the superior court.
- Cross-motions for summary judgment were filed; the trial court denied them and the case went to trial.
- Jury found breach of the conservation use covenant; judgment entered against the Malcoms.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether denial of summary judgment was reversible error | Malcoms assert no genuine issue existed on breach at summary judgment. | Board argues mootness after jury verdict; summary judgment issue resolved by trial. | Moot issue; affirmed due to jury verdict and no transcript. |
| Whether appeal preserved review of the summary-judgment denial | Malcoms relied on records, not trial transcript, to challenge denial. | Appellate review requires transcript when necessary to review. | Transcript omitted; appellate review assumed correctness and affirmed. |
Key Cases Cited
- Self v. Hall, 233 Ga.App. 330, 503 S.E.2d 918 (1998) (review moot after verdict when appeal follows trial)
- Southeast Ceramics v. Klem, 246 Ga. 294, 271 S.E.2d 199 (1980) (direct appeal can review other judgments; OCGA 5-6-34(d))
- Coregis Ins. Co. v. Nelson, 282 Ga.App. 488, 639 S.E.2d 365 (2006) (denial of summary judgment not moot when later jury verdict concerns same issue)
- Schirmer v. Amoroso, 209 Ga.App. 682, 434 S.E.2d 80 (1993) (distinguishes mootness of summary-judgment issues when trial records differ)