Effingham County Board of Tax Assessors v. Samwilka, Inc.

Ellington, Judge.

The Effingham County Board of Tax Assessors denied Samwilka, Inc.’s “Application for Conservation Use Assessment of Agricultural Property.” Samwilka appealed to the Effingham County Board of Equalization, which affirmed the denial of the application. In a de novo action, Samwilka appealed to the Superior Court of Effingham County. The parties filed cross-motions for summary judgment, and the trial court granted summary judgment to Samwilka. The Board of Tax Assessors now appeals from the final order of the trial court, 3 and we affirm for the reasons set forth below.

“Summary…