Case Law – Delinquent Tax Services

POWERS v. CDSAXTON PROPERTIES, LLC. Case No. S09A0092

Tax sale was invalid due to no entry of levy was made on the Fi. Fa

DRST HOLDINGS, LTD. v. AGIO CORPORATION. Case No. S07A1648

Subsequent tax sale for additional years on same property void due to National Tax Funding v. Harpagon ruling

DRST HOLDINGS, LTD. v. AGIO CORPORATION. Case No. S07A1648

Subsequent tax sale for a competing lien in the same name is void. Competing lien may redeem and then levy or claim excess funds

ANDERSON v. FORD. Case No. A03A0693

Notice not required for personal property for bank levy

BLIZZARD v. MONIZ et al. Case No. S99A0368

Possession must occur for ripening by prescription to apply

BROWN INVESTMENT GROUP, LLC. v. CITY OF SAVANNAH. Case No. A10A0311

Notice of demolition not required for tax deed holder due to the redemption not being foreclosed on

CROFT v. FAIRFIELD PLANTATION PROPERTY OWNERS ASSOCIATION, INC. et al. Case No. A05A1029

Tax Deed vest enough interest to render tax deed purchaser liable for property owner’s association dues

HARPER v. FOXWORTHY, INC. et al. Case No. A01A2515

Failure to receive notice will not void a sale as long as notice was attempted according to statute

HUFF v. THE HARPAGON COMPANY Case No. S09G0990

Levy occurs when entry is made on the process or posted. Fees in OCGA 48-5-161 apply and is collectable

JONES v. FLOWERS et al. US Supreme Court No. 04–1477

Certified mail only when returned undeliverable is not enough for due process

WASHINGTON v. McKIBBON HOTEL GROUP, INC. Case No. S08A0584

Foreclosure of the right to redeem not complete to due to land records silent to the event

DLT LIST, LLC et al. v. M7VEN SUPPORTIVE HOUSING & DEVELOPMENT GROUP. Case No. A15A1485

Interest must exist to prior to the tax sale to have a claim to excess funds

PATTERSON v. FLORIDA REALTY & FINANCE CORPORATION et al

Interest acquired by tax deed is enough to make them liable for taxes accruing on the property

CUVILLIER v. ROCKDALE COUNTY Case No. 03-15455 11^th Circuit Court of Appeals

Government’s efforts (notice) are not required to make the “best” effort, but only reasonable calculated