Morgan County Board of Tax Assessors v. Ward

Adams, Judge.

These appeals arise from the determination by the Morgan County Board of Tax Assessors (the “Tax Board”) that Nancy W. Ward was in breach of a conservation use covenant and that she would be assessed a penalty because of the breach. The Tax Board notified Ward of the alleged breach and penalty, and Ward appealed that determination to the Morgan County Board of Equalization, which ruled in favor of the Tax Board. Ward then pursued a de novo appeal to the superior court from the decision of the Board of Equalization. Both Ward and the Tax Board filed cross-motions for summary…