FOURTH D I VI SI ON

BA RNES, P. J.

, RA Y and M CM I LLI A N, JJ.

N O T IC E : M otions for r e c ons i de r a tion m us t be

ph y sic a l ly r e ce iv ed i n our c le r k ’s offic e w ithin te n

da y s of the da te of de c is ion to be de e m ed tim e ly file d.

http://w w w .ga a ppe a l s .us /r ule s

Febr uar y 24, 2016



# I n th e Co u r t o f

A p p eals o f

G eo r g ia

A1 5 A1 74 7

. RAW PROPERTIES, INC. v

. LAW SON, TAX

COM M ISSIONER, et al

.

M C M ILLI A N , J u dg e.

Raw Pro p ert ies

, In c. (“ RPI”) ap p eal s t h e t ri al co u rt ’ s o rd er h ol d i n g t h at RPI’ s

cl ai m s fo r d am ag es ag ai ns t Cl au d i a G. Laws o n

, DeKal b Co u n t y Tax Co m m i s s i o n er

(“ Tax Co m

m i s s i o n e r”), an d DeKal b Co u n t y (co l l ect i v el y “ Defen d an ts ”) are b arred

b y th e d o ct ri n e of s o v erei gn i m m un i t y

. Fo r t h e rea s o n s s et fo rt h b el o w, we fi n d n o

erro r an d affi rm

.

“ W e rev i ew d e n ov o a tri al co u rt ’ s ru l i n g o n a m o t i o n t o d i s m i s s b as ed o n

s o v erei g n i m

m un i t y gro un d s

, wh i ch i s a m at t er o f law. Fact u al fi n d i n g s are s u s t ai n ed

i f t h ere i s ev id en ce s up p o rt i n g t h em

, an d t h e b u rd en o f p ro o f is o n th e p art y s eek i n gt h e wai v er o f im m un i t y .” (Ci t a t i o n a n d p u n ct u at io n o m i tt ed

. ) Ga

. Dep t

. of Cmt y.

Hea lt h v. Nea l , 3 3 4 Ga. Ap p . 8 5 1 , 8 52 (7 80 SE2 d 4 7 5 ) (2 0 1 5 ).

In 2 0 0 5

, RPI acq u ired t i t le t o a p i ece o f co m m erci al pro p ert y l o cat ed i n DeKal b

Co u n t y (t h e “ Pro p ert y ”). At t hat t i m e, RPI’ s ad d res s o f reco rd was 5 3 5 0 Sn ap fi n g er

W o o d s Dr., D e c a t ur, Geo rg i a 3 0 0 3 5 (“ Decat u r Ad d res s ”). RPI l at er rel o cat ed to

Sp art a, Geo rg i a, an d i n 2 0 0 8, RPI ret u rn ed a p ro p ert y t ax i n s t al lm en t p ay m en t fo r t h e

Pro p ert y wi t h w r i t t e n n o t i ce t h at i t s ad dres s h ad ch an g ed t o 4 0 7 M i l l H o u s e Ro ad

,

Sp art a, Geo rg i a 3 1 08 7 (“ Sp art a Ad d res s ”). In 2 00 8

, 2 00 9

, an d 2 0 1 0

, RPI recei v ed i t s

t ax s t at em en t s an d b i l l s fo r t h e Pro p ert y at t h e Sp art a Ad d res s.

RPI co n ced es t h at i t d i d n o t t i m el y p ay t h e 2 0 1 0 DeKal b Co u n t y p ro p ert y t ax es

fo r t h e Pro p ert y

. An d i n M ay 2 0 1 1

, t h e DeKal b Co u n t y Tax Co m m is si o n er s o l d t h e

Pro p ert y at a tax sal e aft er t h e t ax es rem ai n ed u np ai d

. Al t h ou g h R P I was ab l e to

recl ai m i t s Pro p ert y fro m t he t ax s al e p u rch as er, it was req u i red t o p ay ap p ro x i m at el y

$ 2 6 ,0 0 0 i n ex p en s es

, in cl u d i n g t h e s t at u to ry red em p t i on p rem i u m

. In Feb ru ary 2 0 1 2,

RPI fi l ed s u i t ag ai ns t DeKal b Co u n t y an d Laws o n i n h er o ffi ci al cap aci t y as t h e Tax

Co m m i s s i o n er, s eek i ng dam ag es fo r t h e ex p en s es i ncu rred i n recl ai m i n g t h e Pro p ert y

an d fo r at t o rn ey

f e e s

. S p eci fi cal l y

, RPI al leg ed t h at t he Tax Co m m i s s i o n er’ s o ffi ce

fai l ed t o co m

p l y wi t h s ev eral s t at u t o ry req u i rem en t s b y fai l i n g t o pro p erl y s en d : (1 )

2a no t i ce o f i n t en t t o i s su e a fi

. fa. p u rs u an t t o OCGA § 48 -3 -3 ; 1 (2 ) an en t ry an d n o t i ce

o f l ev y pu rs u an t to O C GA § § 4 8 -3 -9 (a) 2 an d 9 -1 3 -1 3 ; 3 an d (3 ) fi n al no t i ce o f t h e

1 At t h e t i m e RPI fi l ed i ts act i on

, OCGA § 4 8 -3 -3 pro v i d ed

, i n p ert i n en t p art :

( b ) Th e t ax co l l ect o r or t ax co m m i s s i o n er s hal l i ss u e ex ecu t i o n s f o r

n o n p ay m en t o f t ax es co l l ect ab l e by t he tax co l l ec t o r or tax

co m m i s s i o n er at an y ti m e aft er 3 0 d ay s h av e el ap s ed s i nce g i vi n g n o t i ce

as p ro vi ded i n s u b s ect i o n (c) . . .

(c) As s o o n as t h e l as t d ay fo r t h e p ay m en t of tax es h as arri v ed

, t h e tax

co l l ect o r o r t ax co m

m is s io n er s h al l n o t i fy i n wri t i n g t h e t ax p ay er o f th e

fact t h at t he t ax es h av e n o t b een p ai d an d t hat

, u n les s p ai d

, an ex ecu t i o n

s h al l b e i s su ed ; pro vi d ed

, h o wev er, t hat n o t i ce s h al l n o t b e req u ired fo r

t ax es d u e o n pers o n al p ro p ert y an d ex ecu ti o n s m ay b e i ss u ed o n t h e d ay

n ex t fo l l o wi n g t h e d ay

wh en t ax es are d u e.

. . .

(e) (1 ) W h en ev er t ech n o l o g i cal l y feas i b l e, t h e t a x co l l ect or o r tax

co m m i s s i o n er, at t h e t i m e t ax b i l l s o r an y s u b s eq u en t d el i n q uen t n o t i ces

are m ai l ed

, s h al l al s o m ai l s u ch b i l l s o r n o t i ces t o an y n ew o wn er t h at at

t h at t i m e ap p ear i n t h e reco rd s o f t h e co u n t y b o ard o f as s es s o rs

. T he

b i l l s o r n o t i ces s h al l b e m ai led t o t h e ad d res s of reco rd as fo u n d i n th e

co u n t y b o ard o f as s es s o rs ’ reco rd s

.

2 OCGA § 4 8 -3 -9 (a) p ro v i d es :

3i m

p en di n g t ax sal e p u rs u an t t o OCGA § 4 8 -4 -1 4 (co l l ect i v el y th e “ No t i ces ”). RPI al s o

W h en ev er an y real es t at e i s l ev i ed u p o n b y t h e s h eri ff fo r tax es

, i t sh al l

b e t h e s h eri ff’ s d u t y b efo re p ro ceed i n g t o ad v ert i s e t he p ro p ert y fo r s al e

as p ro v id ed b y l aw t o g i v e 2 0 d ay s ’ wri t t en n o t i ce o f t h e l ev y t o th e

reco rd o wn er o f t he p ro p ert y an d t h e reco rd own er of each s ecu ri t y d eed

an d m o rt g ag e affect i n g s u ch p ro p ert y as p ro v id ed i n s u b sect i o n (b ) o f

t h i s Co d e s ect i o n

. Th e p eri o d o f 2 0 day s sh al l b eg i n t o ru n fro m t h e t i m e

t h e n o t i ce i s p ers o n al l y d el i v ered o r, wh en d el i v ered b y reg is tered o r

cert i fi ed m a i l o r s t at u t o ry o v ern i g ht d el i very as p ro v i d ed i n t h is Co de

s ect i o n

, fro m t he d at e o f i t s m ai l i n g

. Th e no t ice s h al l co n t ai n a

d es cri p ti o n o f t h e l an d l ev i ed u p o n

, t h e n am e o f t h e o w ner o f t h e l an d

,

t h e y ear o r y ears fo r wh i ch t h e t ax es were as s es sed , an d a s t at em en t o f

t h e am o un t o f t h e t ax es du e, t o g et h er w i t h t h e accru ed co s t

. Th e n o t i ce

s h al l b e del i v ered t o t h e o wn er an d an y s ecu red p art i es en t it l ed t o n o t i ce

ei t h er i n p ers on o r by reg i s t ered o r cert i fi ed m ai l o r s t at u t o ry o v ern i g h t

d el i v ery , wi t h ret u rn recei p t req u es t ed , at t h e ad d res s g i v en o n th e l i s t

.

Th e s h eri ff sh al l k eep a co p y of t h e n o t i ce o n wh i ch he o r sh e s hal l en t er

t h e d at e t h e n o t ice was d el i v ered an d h o w, wh ere, an d t o wh o m th e

n o t i ce was d el i v ered

.

3 OCGA § 9 -1 3 -1 3 (b ) s t at es t h at a n o f f i c e r “ l ev y i n g o n l an d u n d er an

ex ecu t i o n

, wi t h i n fi v e day s th ereaft er, s h al l leav e a wri t t en n o t i ce o f t h e l ev y wi t h t h e

t en an t in p o s s es s i o n o f t h e l a n d

, i f an y .” Ho wev er, “ i f t h e defen d an t i s n o t in

p o s s es s i o n

, t h e offi cer s h al l al s o l eav e a wri t t en no t i ce wi t h t h e d efen d an t i f h e i s in

t h e co u n t y o r s hal l t ran s m it t he n o t i ce b y m ai l t o t h e d efen d an t wi t h i n t h e t i m e

afo res ai d.” Id

.

4 OCGA § 4 8 -4 -1 p ro v i d es , i n p ert i nen t p art :

4al l eg ed t hat o n e or m ore em pl o y ees o f t h e Tax Co m m i ss i on er en t ered t h e Sp art a

(a) (1 ) Ex cep t as o t h erwi s e p ro vi d ed i n t h i s t i t l e, wh en a l ev y i s m ad e

u p o n real o r p ers o n al p ro p ert y

, t h e p ro p ert y sh al l b e ad v ert i s ed an d s o l d

i n t h e s am e m an ner as p ro v i d ed fo r ex ecu t i o n s an d ju di ci al s al es

. Ex cep t

as o t h erwi s e p ro v i d ed i n t h i s t i t l e, t h e s al e o f real o r p ers o nal p ro p ert y

u n d er a t ax ex ecu t i o n s h al l b e m ad e i n th e s am e m an n er as p ro v i d ed fo r

ju d i ci al s al es ; p ro v i d ed

, h o wev er, t h at i n ad d i t i o n t o s uch ot h er n o t i ce

as m ay b e req u i red b y l a w

, i n an y s al e u nd er a t ax ex ecu t i o n m ad e

p u rs uan t t o t hi s ch ap ter, t h e d efen d an t s h al l b e g iv en t en d ay s ’ wri t ten

n o t i ce o f s u ch s al e b y reg i s t ered or cert ifi ed m ai l or s t at u t ory o v ern i g h t

d el i v ery . Th e n o t i ce req u i red b y t h is Co d e s ect i o n s h al l b e s en t :

(A) In cas es o f ex ecu ti o n s i s s u e d b y a co u nt y offi cer fo r ad val o rem

t ax es

, t o t he d efen d an t ’ s l as t k n o w n ad d res s as l i s t ed i n t h e reco rd s o f

t h e t ax co m

m i s s i o n er o f t h e co un t y

t h at i ss u ed t he t ax ex ecu t i o n;

(B) In cas es o f ex ecu t i o n s i ss u ed b y a m u n i ci p al o ffi cer fo r ad val o rem

t ax es

, t o t he d efen d an t ’s l as t k n o w n ad d res s as l i s t ed i n t h e reco rd s o f

t h e m u n i ci p al o ffi cer o f t h e m

u n i ci pal i t y t hat i s su ed t h e t ax ex ecu t i o n ;

o r

(C) I n c a s es o f ex ecu t i o n s i ss u ed b y a st at e offi cer, t o t h e d efen d an t ’ s

l as t kn own ad d res s as l i st ed in t h e reco rd s o f th e d ep art m en t h ead ed b y

t h e i s s u in g o ffi cer.

5Ad d res s o n t h e cert i fi ed m ai l recei p t fo r o n e o f t h e No t i ces

, d es pi te ev i d en ce t h at t h e

n o t i ce h ad act u al l y

b een m ai l ed t o t h e Decat u r Ad d res s

.

Defen d an t s co n ced e t h at

, d u e t o s o m e u n d et erm i n ed cau s e, t h e ad d res s i n t h e

reco rd s o f t h e Tax Co m

m i s s io n er was o u td at ed

, refl ect i n g t he Decat ur Ad d res s rat h er

t h an t h e Sp art a Ad dres s ; th erefo re, m o s t

, i f n o t al l

, of th e No t i ces were m ai l ed t o t h e

Decat u r Ad d res s. H o w e v e r, Defen d an ts al l eg e t h at b eg i n n i n g i n M arch 2 0 1 1

, an

em pl o y ee in t he Tax Co m

m is s i o n e r ’s o ffi ce co n t act ed RPI’ s CEO vi a tel ep h o n e

reg ard i n g RPI’ s d el i n q u en t p ro p ert y t ax es an d p en d i n g t ax s al e an d co nt i n u ed to

s p eak wi t h h i m an d / o r l eav e m es s ag es on h is v o icem ai l t h ro u g h t h e e n d o f Ap ri l

2 0 1 1

. Th u s

, Defen d an t s cl ai m t h at RPI h ad act ua l n o t i c e o f t h e un p ai d t ax es an d

p en di n g t ax s al e. 5

Fo l l owi n g d i sco very

, t h e p art i es fi l e d cro ss -m o t i o n s fo r s u m m ary ju d g m en t

.

In M arch 2 01 3

, t h e t ri al co u rt co n d u ct ed a h eari ng o n t h e m o ti o n s b efo re en t eri n g an

o rd er i n J u l y 2 0 13 g ran t i n g s um m ary j u d g m e n t i n fav o r o f Defen dan t s

. RPI t i m el y

ap p eal ed fro m th at o rd er. On ap peal

, Defen d an ts as s ert ed

, fo r t h e fi rs t t i m e, t h at RPI’ s

5 T h e D e fen dan t s al s o as s ert t h at t h ey ad vert i s ed t h e p en d i n g t ax s al e i n t h e

Ch am p i o n n ews pap er fo r fo u r co n s ecu t i v e week s p ri o r t o t h e t ax s al e. An d o n M ay

2 , 2 01 1 , an ag en t o f th e Tax Co m m i s s i o n er p o st ed n o ti ce o f t he p en d i n g t ax s al e at

t h e Pro p ert y

affi x ed t o t he s i g n i n fro n t o f t h e b u i ld i n g

.

6cl ai m s were b arred by t h e d o ct ri n e of s o v erei g n i m m u n i t y

. Becau s e t h e t ri al co u rt h ad

n o t co n s id ered t he i s s u e, t h i s Co u rt rem an d ed t he act io n t o th e t ri al co u rt t o res o l v e

t h e Defen d an t s ’ as s ert i o n o f s o verei g n i m m u n it y

. 6 Fo l lo wi n g a heari n g

, the tr i al co u rt

i s su ed a fi nal o rd er fi nd i n g t h at t h e Defen d an t s are i m m u ne fro m su i t o n RPI’ s

cl ai m s . Th i s ap p eal fo l l o wed

.

1

. RPI as s ert s t h at t h e t r i a l c o u rt erred i n fi n d i n g t h at i ts cl ai m s ag ai n s t t h e

Defen d an t s are b arred b y t h e d o ct ri n e o f s o verei g n i m m u ni t y

. T h e d o ct ri n e o f

s o v erei g n i m

m u n it y ap p l i es “ t o t h e s t at e an d al l o f i t s d ep art m en t s an d ag en ci es ,” Ga.

Co n s t

. o f 1 9 8 3

, Art

. I, Sec. II., Par. IX (e), i n cl u d i n g co u n t ies

. Gi lb er t v. Ri ch a r d s o n

,

2 6 4 G a. 74 4

, 7 4 7 (2 ) ( 4 5 2 S E 2 d 4 7 6 ) (1 9 9 4 ). “ An d co u n t y o ffi cers s u ed i n t h ei r

o ffi ci al cap aci t i es

– s i nce a s ui t ag ai n s t a co u n t y offi cer i n h er o ffi ci al ca p aci t y i s a

s u i t ag ai ns t t h e co u nt y it s el f

– en jo y t he sam e s ov erei g n i m m u n i t y .” (Ci t at i o n

o m it t ed ; em

p h as i s i n o ri gi n al .) La

yer v. Ba rr o w Co u n t

y , 2 9 7 Ga. 8 7 1

, 8 7 1 (1 ) (7 7 8

SE2 d 1 5 6 ) (2 0 1 5 ). Th i s i m m u n i t y “ can o nl y b e wai v ed b y an Act o f t h e Gen eral

As s em b l y wh i ch s p eci fi cal l y p ro v i d es t h at so v erei g n i m m u n i t y i s th ereb y wai v ed an d

6 Al t h ou g h Defen d an ts d i d n o t rai se t h e i s su e i n th e t ri al co u rt b efo re t h e fi rs t

a p p e a l

, t h i s fai lu re d o es n o t co n s t i t u t e a wai v er. Becau s e so v erei g n i m m u n i t y

i m p l i cat es t h e t ri al co u rt ’ s s u b ject m at te r j u r i s d i ct i on t o t ry t h e cas e, i t can n o t b e

wai v ed an d m ay b e rai s ed at an y t i m e ei t her i n t he t ri al co u rt o r o n ap p eal

. See Dep t

.

o f Tr a ns p . v. Ko va l ci k , 3 2 8 Ga. Ap p . 1 8 5, 1 9 0 (1 ) (b ) (7 61 SE2 d 5 8 4 ) (2 0 1 4 ).

7t h e ex t en t o f s u ch wai v er.” Ga. Co ns t

. o f 1 9 8 3

, Art

. I, Sec. II., Par. IX (e). See Cu r r id

v. DeKa l b S t a t e Co ur t Pr o b at i o n Dep t

. , 2 8 5 Ga. 1 84

, 1 8 6 (6 7 4 SE2 d 8 94 ) (2 0 0 9 ) (n o

wai v er fo u n d i n t h e Co m m u n i t y Serv i ce Act a s i t fai led b ot h pro n g s o f t h e

co n st i t u t io n al t es t ).

Here, n o n e o f t h e n o t i ce p ro v i s i o n s rel ied up o n b y RPI i n cl u de an y

l an g u ag e

wh at s o ev er reg ard i n g a wai ver of s o v erei g n i m m u n i t y

. See O CGA §§ 4 8-3 -3 ; 4 8 -3 -9

(a); 4 8 -4 -1

. Ho wev er, RPI as s ert s t h at t h e Gen eral As s em b l y n o net h el es s h as wai v ed

s o v erei g n i m

m u n it y w i t h res p ect t o it s cl ai m s ag ai n st t h e Defen dan ts b y p o i n t i n g to

a n u m b er o f o t her s t at u t es t h at d es cri b e ho w t ax co m m i ss i o ners are au t h ori zed t o act

as ex o ffi ci o s h eri ffs an d h o w s h eri ffs m ay b e hel d li ab l e fo r m ak i n g a “ fal s e ret u rn ”

o r n eg lect i n g t o m ak e a “ p ro p er ret u rn .”

RPI t u rn s fi rs t t o OCGA § 4 8 -5 -1 3 7 (a), wh i ch g ran t s t ax co l l ect o rs an d t ax

co m m i s s io n ers t he au t h o ri t y to act as “ ex o ffi ci o s heri ffs i n s o far as t o en ab l e t h em to

co l l ec t t a x es d ue t h e st at e an d co u n t y b y l ev y an d s al e u n der t ax ex ecu ti o n .” Th i s

s t at u te fu rt h er p ro v i d es :

In carry i n g o u t t h i s Co d e s ect i o n

, t ax co l l ect o rs o r t ax co m m i s s i o ners

s h al l h av e t h e p o wer an d au t h o ri t y t o ap p o in t o n e o r m ore d ep u t i es w i t h

al l t h e p o wers o f t h e t ax co l l ect o rs o r t ax co m m i s s i o n ers wh i l e act in g as

ex o ffi ci o s h eri ffs i n th e lev y an d co l l ect i o n o f t ax es

. Each d ep u t y sh al l

8b e req u i red t o g iv e b o n d as m ay b e req u i red b y t h e tax co l lect o rs o r tax

co m m i s s i o n e r s u n d er t h e l aw. Ea ch t a x co l lect o r o r t ax co mmi s si o n er

s h a l l b e r es

p on s i b l e f

o r t h e a ct s o f t h e d ep u ty o r d

ep u t i es i n t h e s ame

ma n ner a n d t o t he s a me d eg r ee a s s her i

f f s a r e li ab l e fo r t h e act

s of th ei r

d ep u t i es

.

OCGA § 4 8 -5 -1 3 7 (d ) (em p h as i s ad d ed ).

Rel yi n g on t h e l as t s en t en ce o f OCGA § 4 8 -5 -1 3 7

, RPI nex t d raws o u r

at t en ti o n t o O C G A § 1 5 -1 3 -2 (1 ) an d (5 ), wh ich ex pres s l y wai ves so v erei g n

i m m u ni t y fo r s h eri ffs i n an act i o n fo r d am ag es fo r t h e fo l l o wi n g s p eci fi c cl ai m s :

(1 ) M ak i n g a fal s e ret u rn ;

. . .

(5 ) Neg l ect i ng t o m ak e a p ro p er ret u rn o f an y wri t , ex ecu ti o n , o r o t h er

p ro ces s p u t i n t o t h e h an d s o f t h e s h eri ff.

Th u s, co ns t ru i ng O CGA § § 4 8 -5 -1 3 7 (a) an d (d ) an d 1 5 -1 3 -2 (1 ) an d (5 ) t o g et h er,

RPI arg u es t h at t h e Tax Co m m i ss i o n er i s l i ab le as an ex -o ffi ci o s h eri ff, wh o s e

s o v erei g n i m

m u ni t y i s wai v ed b ecau s e t h e “ d ep u t i es ” in h er o ffi ce fai l ed t o m ai l t h e

No t ices t o t h e co rrect ad d res s p ri o r t o t h e t ax s al e o f th e Pro p ert y

, an d t h e fai l u res to

m ai l t he No t i ces t o t he co rrect ad d res s an d t o k eep accu rat e reco rd s o f t h e m ai l i ng s

9are ei th er a “ fal s e ret u rn ” o r a n eg l ect t o m ak e a “ p ro p er ret u rn ” p u rs uan t t o OCGA

§ 1 5-1 3-2 (1 ) an d (5 ). 7

Defen d an t s co u nt er t h at OCGA § 4 8 -5 -1 3 7 (d ) d o es n o t wai ve t he s o v erei g n

i m m u ni t y fo r a t ax co m

m i s s i o n er act i n g as ex o ffi ci o s h eri ff b ecau s e t h e s t at u t e o n l y

p ro v id es t h at t ax co m

m i s s i o n ers s h al l b e “ r es

p on s ib l e ” fo r t h e act s o f th ei r d ep u ti es

t o t h e s am e d eg ree as s h eri ffs are “ l i a b l e ” fo r th e act s of t h ei r dep u t ies

. A cco rd i n g to

D e f e n da nts, res p o ns i bi l i t y i s m

uch d i fferen t t h an l i ab i li t y

, an d th u s t h i s l an g u ag e doe s

n o t p r o v i d e fo r a s p eci fi c wai v er of s o verei gn im m un i t y wi t h res p ect t o t ax

co m m i s s i o n ers

. Pret erm i t t i n g wh et h er t h i s l an g u ag e p as ses b o th pro n g s o f t h e

co n st i t u t io n al t es t req u ired t o fi n d a wai v er o f s o v erei g n i m m u n it y 8 fo r a t ax

co m m i s s io n er act i n g as an ex o ffi ci o s heri ff, w e fi n d th at t h e act s co m p lai n ed o f h ere

7 RPI al so as s ert s t h at in Br o o ks v. R o o n ey

, 11 Ga. 4 2 3 (1 8 5 2 ), o u r S u p rem e

Co u rt h el d th at a s h eri ff m ay b e l i ab le fo r d am ag es fo r n eg l ect o f l aws i n t h e

ad v ert i s em en t o f a s al e o f p ro p ert y

. Ho w e ve r

, under ou r cu rren t Geo rg i a Co n s t i t u t i o n,

o n l y an act o f t h e Gen eral As s em b l y can wai v e t h e s o v erei g n i m m u n it y o f t h e s t at e

an d i t s d ep art m en t s an d ag en ci es

. See Ga. Co n s t. o f 1 9 8 3

, A rt

. I, Sec. II., Par. IX (e).

See G a

. Dep t

. of Na t ur a l Res o u r ces v. Cen t er f or a S us t a i n a b l e Co a st

, In c.

, 2 9 4 Ga.

5 9 3

, 59 7 -9 8 (2 ) (7 5 5 SE2 d 1 8 4 ) (2 0 1 4 ) (s et t i n g o u t h i s t o ry o f s o v erei g n i m m u n i t y in

Geo rg i a).

8 See Cu r ri d

, 2 8 5 Ga. at 1 8 6 (“ s o v erei g n i m m u n i t y i s wai v ed by an y l eg i s l at i v e

act wh i ch s

p eci f ica l l y p ro v i d es t h at so v erei g n i m m u n i t y i s wai v ed a n d th e ex t en t o f

s u ch w ai ver”) (ci t at i on an d p u n ct u at i o n o m i t ted ; em p h as is i n o ri g i n al ).

10– i m

p ro p erl y ad dres s ed No t ices an d a cert i fi ed m ai l recei p t wi t h an ad d res s wh ere t h e

n o t i ce was n ot m ai l ed

– d o n o t fal l w i t hi n th e cat eg ori es o f act s fo r wh i ch t h e Gen eral

As s em b l y h as ex p res s ly

wai v ed s o v erei g n i m

m u n i t y fo r s h eri ffs

.

Becau s e st at ut es t h at p r o v i d e fo r a wai v er o f s o v erei g n i m m u n i t y

, s u ch as

OCGA § 1 5 -3 -2

, are i n d ero g at i o n o f t h e co m m on l aw, t h ey “ are t o b e s t ri ct l y

co n st ru ed a g a i n s t a fi n di n g o f wai v er.” (Ci t at i o n an d p u n ct u at i o n o m i tt ed ; em p h as i s

i n o ri g i n al

. ) B d

. o f Co m m. o

f Pu t n a m Co un t

y v. Ba r ef o o t

, 3 1 3 Ga. Ap p

. 40 6

, 4 0 9 (1 )

(7 2 1 SE2 d 6 1 2 ) (2 0 1 1). See al s o S t at e Bd

. o f Ed

. v. D r u r y

, 2 6 3 Ga. 4 2 9, 4 3 0 (1 ) (4 3 7

SE2 d 2 9 0 ) (1 9 9 3 ) (“ In t h i s s ta t e, s o v erei g n i m m u n it y h as co n s ti t ut i o n al st at u s an d

t h at d o ct ri n e can n o t b e ab ro g at ed b y t h i s co u rt .”) (ci t at i o n an d p u n ct uat i o n o m i t t ed ).

Here, RPI h as p o i n t ed t o n o au th o ri t y t h at an i m pro p erl y ad d res s ed n o t i ce is t h e l eg al

eq u iv al en t o f a “ fal s e ret u rn ,” an d we fi n d n on e. Cf. Fa in v. Hu t to

, 2 3 6 G a. 9 1 5

, 9 1 8

(3 ) (2 25 SE2 d 8 9 3) (1 9 7 6 ) (fi n d i n g d i fferen ce b et ween a fal s e ret u rn o f s erv i ce an d

s erv i c e th at i s l eg al ly i ns u ffi ci en t ). No r d o we fi n d au t h o ri t y th at an im p ro p erl y

ad d res s ed n o t i ce co n s t i t u tes leg al n eg l ect t o m ak e a “ pro p er ret urn .”

To t h e co n t rary

, al t h o u g h t h e s t at u t es rel i ed u p on b y RPI do n o t d efi n e t h e t erm

“ ret u rn ,” we fi n d th at a “ ret urn ” as u s ed in t h i s co n t ex t i s a t erm o f art

. W e no t e t h at

OCGA § 1 5 -1 3 -2 (5 ) l i m i t s i t s s co pe t o ret u rn s “ o f an y wri t

, ex ecu t i o n

, o r o t h er

11p ro ces s p u t i n t o th e h an d s o f t h e s h eri ff.” M oreo v er, O CGA § 15 -1 6 -1 0 (1 ) p ro v i d es

t h at it i s a s h eri ff’ s d u t y “ [t ] o ex e c u t e a n d r et u rn t h e p ro ces s es an d o rd ers o f t h e

co u rt s an d o f o ffi cers o f co m p et en t au t h o ri t y

, i f no t v o i d

, w i t h du e di l i g en ce, wh en

d el i v ered t o h i m fo r t hat p u rp o s e, acco rd i n g t o t h i s Co d e.” L i k ewi s e, OCGA § 1 5 -1 3

-

1 4 p ro vi d es t h at “ [i ] f an y s h eri ff o r o t h er o ffi cer fai l s t o m ak e a p ro per ret u rn o f al l

wri t s, ex ecu ti o n s

, an d o t h er p ro ces s es pu t in to h is h an d s

. . ., h e s hal l b e l i ab l e fo r

co n tem p t an d m ay b e fi n ed

, im pri s o n ed

, o r rem o v ed fro m o ffi ce i n t h e m an n er

p res cri b e d b y th e Co n st i t ut i o n an d l aws o f th i s s t at e.” See al s o OCGA § 1 5 -1 6 -1 5

(al l o w i n g s h eri ff o r o t h e r e x e c u t i n g o ffi cer t o am en d ret u rn s to co n fo rm to fact s o f

c a s e); OCGA § 15 -1 6 -1 6 (wh en s h eri ff o r ot h er ex ecu t i n g o ffi cer fai l s t o m ak e a n

o ffi ci al ret u rn

, co u rt m ay o rd er en t ry o r ret urn n u n c pro tu nc t o co n fo rm t o t h e fact s

at t h e t im e en t ry s h o u ld h av e b een m ad e); OCGA § 1 5 -1 6 -2 1 (b ) (5 )

, ( 1 3 )

, a n d (c)

(s et ti n g o u t sh eri ff’ s fees fo r s earch an d ret u rn o f n u l l a b o n a, t ak in g an d ret u rn i n g

co u nt er-affi d av i t wh en s u m m ary p ro ces s t o d i sp o s s es s t en an t o r i n t ru der i s res i s t ed

,

an d ex ecu t i n g an d ret u rn i n g an y warran t o r s erv i n g a ci t at i o n ).

Th u s

, a rev i ew o f t h e s t at u t o ry o b l ig at io n s o f s h eri ffs wi t h res p ect t o “ ret u rn s ”

rev eal s t hat i n co n t ex t , OCGA § 1 5 -1 3 -2 (1 ) an d (5 ) refer t o t h e ret u rn o f p ro ces s es

an d o t h er o rd ers of t h e co u rt

, n o t s i m p l y m ai l i n g n o t i ces t o an i n co rrect ad d res s o r

12i n p u t t i n g an ad d res s o n a cert i fi ed m ai l recei p t t h at d o es n o t refl ect wh ere t h e n o t i ce

was act u al ly m ai l ed

. See al s o Bl ack ’ s Law Di ct i o n ary (d efi n i n g “ ret u rn ” as “ [t ] h e act

o f a s h eri ff, co ns t ab l e, o r o t h er m i n is t eri al o ffi cer, in d el i veri n g b ack t o t h e co urt a

wri t

, n o ti ce, o r o t h er p ap er, w h i ch h e was req u i red t o s erv e o r ex ecu te, wi t h a b ri ef

acco u n t o f h i s d o i ng s u n d er t h e m an dat e, t h e t i m e an d m o d e o f s erv ice o r ex ecu t i o n,

o r h i s fai l u re t o acco m

p li s h i t , as t h e cas e m ay b e”).

Acco rd i ng l y , g u i d ed b y

o u r Su p rem e Co u rt ’ s d i rect i v e t h at “ i m p li ed wai v ers

o f g o v ern m en t al i m

m u n i t y s h o u l d n o t b e fav o red ,” w e fi n d t h at un d er t h e

ci rcu m s t an ces o f t h is cas e, RPI h as n o t m et i t s b u rd en o f p ro of t o es t ab l i s h a wai v er

o f t h e Defen d an t s ’ s o verei g n i m m un i t y

. 9 (Ci t at i o n an d p u n ct u at io n o m i t t ed .) Cu r ri d

,

2 8 5 Ga. at 1 8 6

. T h e t ri al co u r t d i d n o t err i n fi n d i n g t h at RPI’ s cl ai m s ag ai n s t

Defen d an t s are b arred b y t h e d o ct ri n e o f s o verei g n i m m u n i t y

.

2

. RPI al s o reas s e r t s i t s e n u m erat i o ns o f erro r s et fo rt h i n i t s p ri o r ap p eal in

Cas e No

. A1 4 A 0 1 7 5

. Ho wev er, b ecau s e we affi rm t he tri al co u rt ’ s ord er fi n d i n g t h e

9 Al t h o ug h RPI arg u es t h at i f t h e tri al c ou rt ’ s d eci s io n i s affi rm ed

, t ax

au t h o ri t i es i n Geo rg ia wi l l h av e n o o b l i g at i o n o r i n cen t iv e t o fo l l ow t h e st at u t o ry

req u i rem en t s g o v ern i n g t h e s ei zu re an d s al e o f pro p ert y fo r t ax es

, RPI i s n o t wi t h o ut

o t h er reco u rs e. On rem an d

, t h e t ri al co u rt p erm i tt ed RPI t o am en d i t s co m p l ai n t t o ad d

Laws o n as a d efen d an t i n h er i n d i v id u al cap aci ty

. In ad d i t i o n

, s o v erei g n i m m u n i t y i s

n o t a b ar t o an u nco n s t i t u t i o n al t ak i ng cl ai m

. See, e.g

., La yer

, 2 9 7 Ga. at 8 7 2-7 3 (2 ).

W e o ffer n o o p i n i o n as t o t h e m eri ts o f an y fu rt h er act i o n t h at RPI m i gh t t ak e.

13Defen d an t s are im m u n e t o RPI’ s cl ai m s fo r t h e reas o n s s et fo rt h i n Di v is i o n 1

, we

n eed no t ad d res s t h o se rem ai n i n g en u m erat io n s.

Ju d g men t a f f i r m ed . Ba r nes , P. J., a n d

Ra y, J., co n cu r

.

14