Court of Appeals of Georgia December 18, 2007, No. A07A2048.; No. A07A2059.; No. A07A2050. (Jasper Cty. Bd. of Tax Assessors v. Thomas)

ELLINGTON, Judge.

These consolidated appeals had their origins in the applications of 20 taxpayers for conservation use assessments or other exemptions of their properties. When the Jasper County Board of Tax Assessors ("the Tax Board") denied the applications, the taxpayers appealed to the county board of equalization, which reversed.