Competing Liens
NATIONAL TAX FUNDING, L.P. v. HARPAGON COMPANY L.L.C. S03A0617 ET SEQ.
The holder of a competing tax lien after the property was sold for taxes has two options – redeem the property and then foreclose their lien or claim the excess funds. The holder of a competing lien may not continue to assert their lien against the subject property after the foreclosing on the right to redeem has passed.Read More
DRST HOLDINGS, LTD. v. AGIO CORPORATION. No. S07A1648
The court affirmed its decision in National Tax Funding, L.P. v. Harpagon Company L.L.C.. In this case the county sold the property twice, once for the first two years owed and then again for the second two years owed. The court found the second tax sale violated the competing lien issue and the second sale was void.Read More
Tax Deeds
Blizzard v. Moniz et al. No. S99A0368
The Court found that a tax deed purchaser must be in continued possession for the tax deed to ripen by prescription.Read More
CROFT v. FAIRFIELD PLANTATION PROPERTY OWNERS ASSOCIATION, INC. etal. No. A05A1029
The Court found that a tax deed conveys sufficient interest to trigger membership into a homeowners association and cause the purchaser to be liable for accruing taxes.Read More
COMMUNITY RENEWAL AND REDEMPTION, LLC v. NIX S05A0877
The court held that because the tax deed was executed after July 1, 1989, the tax deed had to ripen by prescription, not with the passage of time. Ripening by prescription then allowed for the property to be redeemed.Read More
Notification
ANDERSON v. FORD No. A03A0693
The court found that Anderson was not entitled to notice before his bank account was levied.Read More
HARPER v. FOXWORTHY, INC. A01A2515
The Court found the evidence indicated that at least four separate notices were sent, three of which were by certified mail that Harper failed to retrieve, and a court appointed process server had tacked a notice to Harper’s property. These events caused Harper to have constructive or implied notice equivalent to the receipt of actual notice.Read More
MENNONITE BOARD OF MISSIONS v. ADAMS, 462 U.S. 791 (1983)
The U.S. Supreme court held that a mortgagee has a legally protected interest and is entitled to reasonably calculated notice for the purposes of due process before the loss of property for taxes.Read More
DUSENBERRY v. UNITED STATES 534 U.S. 161 (2002)
The U.S. Supreme Court held that certified mail sent to a prisoner held by the U.S. Bureau of Prisons constituted notice even though the prisoner never received the certified mail. The attempt by the F.B.I. was reasonably calculated, under all the circumstances, to apprise the prisoner of the forfeiture.Read More
JONES v. FLOWERS 547 U.S. 220 (2006)
The U.S. Supreme Court found that simply sending certified mail and it being returned did not constitute sufficient notice to qualify for due process. Because the government knew of the failed notification attempts, there should have been additional steps taken to notify, such as duplicate notification by first class mail, which does not require a signature, or posting the property.Read More
Foreclosure
on the
Right to Redeem
BROWN INVESTMENT GROUP, LLC et al. v. THE MAYOR AND ALDERMEN OF THE CITY OF SAVANNAH S10G1471
The court found that since the tax deed purchaser had not foreclosed on the right to redeem that he had no constructive possession of the property. Since the tax deed purchaser had no constructive possession they could not sue for the city for trespass.Read More
WASHINGTON v. MCKIBBON HOTEL GROUP, INC. S08A0584
The court found that because the documentary record was silent and there was no entry memorializing in county real estate records that the foreclosure on the right to redeem never occurred. Also found that just paying the taxes and occasionally cutting the grass did not meet the requirements for ripening by prescription.Read More
Entry of Levy
POWERS v. CDSAXTON PROPERTIES, LLC S09A0092
The court found that since there was no entry of levy on the fifa, and the posting of the property occurred 2 weeks prior to the sale, that there was no constructive seizure that had occurred, thus overturning the tax sale.Read More
Excess Funds
IGLESIA DEL DIOS VIVO COLUMNA Y APOYO BA-006 DE LA VERDAD LA LUZ DEL MUNDO, INC. v. DOWNING A13A0093
The court held that excess funds cannot be used to pay subsequent tax years. In citing Croft v. Fairfield Plantation POA Inc., the Court held the tax deed conveys sufficient interest to make the tax deed holder liable for the next year’s taxes.Read More
DLT LIST, LLC et al. v. M7VEN SUPPORTIVE HOUSING &DEVELOPMENT GROUP S16G0646
The court held that a redeeming creditor of a tax sale property does not have a priority lien against the excess funds arising for that sale. This case effectively ended the super lien abuses.Read More
GEORGIA LIEN SERVICE, INC. v. BARRETT A05A0372
The court held that acquiring a quit claim deed from the defendant who lost their property in a tax sale does not necessarily include the right to the excess funds. Because the defendant lost the property and only retained a right to redeem, the quit claim deed only conveyed that right.Read More
Priority of Liens
Vesta Holdings I, LLC v Tax Commissioner of Fulton County A02A1701
The court found that county liens shall be paid before city liens pursuant to O.C.G.A. 48-2-56 and that older liens have priority over newer liens. This case cited the “first in time, first in right” as to prioritize liens of equal rank held by the city.Read More
Solid Waste
BOARD OF COMMISSIONERS OF ATKINSON COUNTY v. GUTHRIE et al. S00A1164, S00A1695
The court held that the powers held under O.C.G.A. 12-8-39.3 is constitutional and county and cities have the power to assess and collect fees for solid waste in the same manner as other assessments.Read More
Re-Assessment
COBB COUNTY BOARD OF ASSESSORS v. MORRISON et al. A010A0403
The court held that when real property is returned by property owner as unimproved realty and taxes have been paid based on such return, tax assessors cannot reassess such realty for such prior years, even when the owner failed to return property as improved.Read More