Georgia Tax Covenant Challenger Failed to Give Notice to State

A property owner’s constitutional challenge to a penalty imposed for violating a conservation covenant under a tax break program is remanded for lack of jurisdiction, the Georgia Supreme Court held Tuesday.

Chestnut Ridge LLC failed to serve the attorney general with a copy of the proceeding as required by state code, which applies to constitutional challenges in “an action for declaratory judgment or as a part of any other action,” Justice Carla Wong McMillian said. The property owner failed to convince the court notice to the attorney general was only required for constitutional challenges seeking declaratory judgment. ...