Due Process - Express, Constructive, or Implied Notice?

This update highlights recent developments affecting commercial property taxation in Georgia. It reflects analysis prepared by an APTC member firm based on conditions at the time of publication.

The Georgia Court of Appeals affirmed the trial court's grant of summary judgment for the tax assessors in "The River Farm, LLC v. Hall County Board of Tax Assessors, A26A0330 (June 30, 2026). The trial court had ruled that the property owner had constructive or implied notice of the breach of the conservation use easement based on prior notices and the owners' awareness, despite unclaimed certified mail. This case illustrates the importance of the distinction between providing notice and the receipt of notice, which can vary depending upon statutory requirements.

Lisa Stuckey
Georgia Property Tax Counsel, LLC
Member Firm, American Property Tax Counsel

For guidance on how these developments may apply to your property or portfolio, please contact the APTC representative listed above.