Cherokee County Board of Tax Assessors v. Mason

DOYLE, Chief Judge.

This appeal arises from the trial court’s determination that Milford Mason was entitled to a renewal beginning in 2013 of a ten-year Conservation Use Valuation Assessment (“CUYA”), pursuant to OCGA § 48-5-7.4, 1 by the Cherokee County Board of Tax Assessors (“the Board”) as to certain real property. For the reasons that follow, we affirm.

[Ajnyone seeking [a tax] exemption must carry the burden of proof to show entitlement, and the exemption statute is strictly construed against the person claiming the exemption. Other than such burden to prove the exemption, the [Board] has…