FI RST DI VI SI ON DOYLE, C. J.

, A NDREWS and RA

Y, 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.

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Febr uar y 1, 2017



# I n th e Co u r t o f

A p p eals o f

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. HARVEST ASSETS, LLC v

. NORTHLAKE M ANOR

CONDOM INIUM ASSOCIATION.

A N D R E W S , J u d g e.

Th e s o l e i s s u e i n t h i s ap p eal i s wh et h er t h e t erm “ s p eci al as s es s m en t s ” in

OCGA § 4 8 -4 -4 2 en co m

p as s es co n d o m i n i u m as s es s m en t s

. W e ho l d t h at i t d o es , an d

rev ers e t he t ri al co u rt ’ s o p p o si t e co ncl u s io n

.

Th e o p e r a t iv e fact s are n o t d i s p u t ed

. On Decem b er 3

, 2 0 1 3

, th e ap p el l an t

,

Harv es t As s et s , LLC, p ai d $ 7

, 6 0 0 fo r a tax d e e d t o a u n i t i n t h e No rt h l ak e M an o r

Co n d o m i n i u m A s s o ci at i o n

. Su b s eq uen t l y , Harv es t As s e t s al s o p ai d $ 5

, 0 0 0 t o t h e

No rt h l a k e M an or Co n do m i n i u m As s o ci at i o n earm ark ed fo r co n d om i n i u m

as s es s m en t s du e aft er t h e t ax s al e. Th e As s o ci at i o n , wh i ch cl ai m ed a l i en o n t h e

s u b ject p ro p ert y fo r u n p ai d co n d om inium a s se ssm e nts, sough t t o red eem t h e p ro p ert y ,an d ev en t u al l y o b t ai n ed a q u i t cl ai m d eed fro m t h e act u al tax p ay er. Harv es t As s et s

i n i t i al l y d i s p u ted t h e as s o ci at i o n’ s ri g h t t o red eem b ut u l t i m at el y p r o v i d e d an

i t em i zed pay -o ff am o u n t t o t h e A sso ci at i o n: $ 7 ,6 0 0 fo r th e t ax d eed p urch as e; $ 1 ,5 2 0,

rep res en t i n g a 2 0 p ercen t p rem i u m o n t h e t ax d eed p urch as e p ri ce; $ 5

, 0 0 0 fo r t h e

co n do m i n i um

as s es s m en t s p ai d; an d $ 1 ,0 0 0 , rep res en t in g a 2 0 p ercen t p rem i u m o n

t h e $ 5

, 00 0 co n d o m in i u m as s es s m en ts

.

Th e A s s o ci at i o n t en d ered o n l y $9 ,1 2 0

, co v eri ng t h e t ax s al e p ri ce p l us t h e 2 0

p er c e n t p r e m i u m on th at pay m en t

, b u t d en i ed an y o bl i g at i o n t o rei m b u rs e t h e

co n do m i n i um as s es s m en t s un d er t h e red em p t io n s t at u t e. Harv es t A s s et s reject ed t h at

t en d er, an d t h e As s o ci at i o n co m m en ced th i s act io n t o fo rce accep t an ce o f t h e t en d er

an d d el iv ery o f a deed o f red em p t i o n

. Th i s ap p eal fo ll o ws t h e tri a l c o u r t ’s g ran t o f

s u m m ary ju d g m en t fo r No rt hl ak e M an o r an d de nia l o f s um m ary ju d g m en t fo r Harv es t

As s et s

.

OCGA § 4 8 -4 -4 2 , i n effect at t he t i m e o f t h e ev en t s i n t h i s cas e, p ro v i d ed :

Th e am o u n t req u i red t o b e p ai d fo r red em p t i on o f p ro p ert y fro m an y s al e

fo r t ax es as p ro v i d ed i n t h i s ch ap t er s h al l wi t h res p ect to an y s al e m ad e

aft er J u l y 1, 2 0 0 2

, b e t h e am o u n t p ai d fo r t h e p ro pert y at th e t ax s al e, as

s h o wn b y t h e rec i t a l s i n t h e t ax d eed

, p l u s : (1 ) [a] n y t ax es p ai d o n th e

p ro p ert y b y t h e p u rch as er aft er t h e s al e fo r t ax es ; [p l u s ] (2 ) [a] n y s p eci al

as s es s m en t s o n t h e p ro p ert y ; an d (3 ) [a] p rem i u m o f 2 0 p ercen t o f th e

2am o u nt fo r t h e fi rs t y ear o r fract i o n o f a y ear wh ich h as el ap s ed b et w een

t h e d at e o f t h e s al e an d t h e d at e o n wh i ch th e r e d e m p t i o n p ay m en t i s

m ad e an d 1 0 p ercen t fo r each y ear o r fract i o n o f a y ear t h ereaft er.

Th i s Co u rt has p rev i o u s l y d eci d ed t h at a t ax d eed p u rch as er i s o b l i gat ed t o p ay

hom eo wn er/ co n do m i n i u m as s es s m en t s wh i l e h o l d i ng t i tl e to the subj e c t pr ope r ty

. S e e

Cr o f t v. Fa i r f i el d Pl a n t a t i o n P r o

p e r t y Own er s As s n

. , 2 76 Ga. Ap p

. 31 1 (6 2 3 SE2 d

531) ( 2 00 5 ). In s o d eci d i n g , we ex p res s ed co n cern t h at a co n t rary d et erm i n at i o n co u ld

res u l t i n a wi n d fal l p ro f

i t f o r a t a x d eed p u rch as er, i .e., “ a s i t u at i o n i n wh i ch a t ax

d eed p u rch as er co ul d

, b y i n act i o n , k eep th e red em p ti o n p eri o d al i v e i nd efi n i t el y , reap

t h e ben efi t o f p ro p ert y v al u e in creas es , an d av o i d t he ob l i g at i on t o pay m ai n t en an ce

ex p en s es wh i ch i n creas e t h e v al u e o f t h e p ro p ert y .” Id

. at 3 14 (1 ).

In Rel ia n ce Eq u it i es

, LLC v. La n i er 5

, LLC

, 2 9 9 Ga. 8 9 1

, 8 9 4 (7 92 SE2 d 6 8 0 )

(2 0 1 6), t h e Su p rem e Co u rt n o t ed t h at as t h e en fo r c e m e n t an d co l l ect io n o f t ax es

t h ro u g h t h e s al e o f a t ax p ay er’ s p ro p ert y is s uch a h ars h rem ed y , “ t h e p o li cy h as b een

t o fav o r t h e ri g ht s o f t h e p ro p ert y o wn er i n t h e i n t erp ret at i on o f su ch l aws .” Bu t

b al an ci n g t h e p o l icy fav o ri n g t h e t ax p ay er’ s ri g h t t o red eem , i s a co m p el l in g p o l i cy

t h at a t ax d eed p u rch as er s h o u ld b e m ad e wh o l e u p o n t he t ax p ay er’ s red em p t i o n o f

3t h e p ro pert y

. See Her r i n g t o n v

. O l d S o ut h In ves t men t Co

. , 2 2 2 Ga. 4 2 8 (1 5 0 SE2 d

6 2 3 ) (1 9 6 6 ).

If it i s ap p ro p ri at e t o o b li g at e a t ax d eed p urch as er t o p a y

h o m eo wn er/ co n d om i n i u m as s es s m en t s in ord er t o p rev en t t he p o ss i b i l i t y o f a

wi n dfal l p ro fi t t o t h at p u rch as er, i t i s eq u al l y ap p ro pri at e t o o b l i gat e t h e red eem i n g

t ax p ay er to m ak e t h at p urch a se r w hole by r e im bur s i n g an y s u ch as s es sm en t p ay m en t s

.

Acco rd in g ly

, w e c on cl u d e t h e t erm “ s p eci al as ses s m en t s ” i n O CGA § 4 8 -4 -2 i n cl u d es

p ri v at e as s es s m en t s o n t h e p ro p ert y an d i s n o t li m i ted t o g o v ern m en t al as s es s m en t s

as h el d b y

t h e t ri al co u rt

.

Ju d g men t r ever sed . Do yl e, C. J., a n d Ra

y, J., co n cu r

.

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