Morgan County Board of Tax Asessors v. Ward, 733 S.E.2d 470 (Ga. Ct. App 2012)

(property owner appealed tax penalty levied against her for an impermissible change in conservation status of property under covenant agreement; property owner sold parcel of land after application approved by tax board for conservation use; board notified new owner of breach of covenant; when breach not cured, board sent notice of penalty to owner; board upheld penalty and owner appealed to court; court held law required owner to receive notice of breach and have opportunity to cure before penalty could be assessed; because owner never received first notice, penalty could not be assessed).