Terrell County Bd. of Tax Assessors v. Goolsby, No. A13A0981, 2013 Ga. App. LEXIS 879 (Ga. Ct. App. Nov. 7, 2013)

(property owners obtained favorable tax treatment after being granted a “current use assessment” on 448.5 acres and entered into a 10-year “conservation use assessment of agricultural property covenant agreement” pursuant to O.C.G.A. § 48-5-7.4; the board of assessors asserted that the owners violated their covenant by operating a commercial grain business on a portion of the property; in reversing the lower court’s ruling in favor of the owners and remanding for further consideration, the court found that the lower court may have erroneously based its decision on the faulty premise that operating a business on the property would never breach the covenant; the correct rule was that if a taxpayer was operating some other type of business, and the business was not “incidental, occasional, intermediate, or temporary,”  but was “detrimental to or in conflict with the property’s primary purpose,” the land would not qualify for a current use assessment). 

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