FI FTH DI VI SI ON

M CFA DDEN,

B RA NCH and PETERSON, 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

October 14, 2016



# I n th e Co u r t o f

A p p eals o f

G eo r g ia

A1 7 A0 03 8

. DEBORAH J EAN RICHARD S W ILLIAM S, et al

. v

. M INERVA TAX RECEIVABLES, LLC, et al

.

B R A N C H , J u d g e.

M i n erv a Tax Recei v ab l es , LLC (“ M i n erv a”), fi l ed a q u i et t i tl e act i o n ag ai n s t

D e b o rah J ean Ri ch ard s W i l l i am s fo l l o wi n g a fo recl o s u re s al e. W il l i am s fi l e d

co u nt ercl ai m s ag ai n s t M in erv a an d a d d i t i o n al co u n tercl ai m -d efen d an t s. Th e t ri al

co u rt referred t h e m at t er t o a s p eci al m as t er, wh o is su ed a rep ort fi n d i ng th at M i n erv a

was en t it l ed t o t h e p ro p ert y an d t h at W i l l i am s ’ s co u nt ercl ai m s were an i m p erm i s s i b l e

co l l at eral at t ack o n t h e u n d erl y i n g fo recl os u re s al e. Bas ed u p o n t h e rep o rt

, t h e t ri al

c o u r t e n t ered fi n al j u d gm en t i n fav o r o f M i n erv a an d v es ted i t wi t h fee s i m p l e t i t l e

t o t h e p ro p ert y free o f W i l l iam s ’ s cl ai m s

. Th e co u rt ord ered Mi n erv a an d W i l l i am s

t o p ay $ 3 ,1 7 9 .7 3 each i n s p eci al m as t er’ s fees wi t hi n 3 0 d ay s . W il li am s ap p eal s

.M i n erv a h as m o ved t o di s m is s th e ap p eal o n t h e gro u n d t h at W i l l i am s h as n ot

p ai d h er p o rt io n o f t h e s p eci al m as t er’ s fee. Un der OCGA § 9 -7 -2 2 (c),

[ t ]h e fees o f an au d i t o r, as d et erm i n ed an d fi x ed b y t h e ju dg e, s h al l b e

i n cl u d ed i n an d m ad e a p art o f t he ju d g m en t of t h e co urt

. Th e fees o f th e

au d i to r sh al l b e as ses s ed as co u rt co s t s an d s h a l l b e p ai d p ri o r t o th e

fi li n g o f an y

ap p eal fro m

t h e ju d g m en t

. . . .

In Da vi s v. Ha rp a g on Co

. , 3 0 0 Ga. Ap p

. 6 4 4 (6 86 SE2 d 25 9 ) (2 00 9 ), we h el d t h at t h e

t erm “ au d i t o r” i n OCGA § 9 -7 -2 2 (c) i ncl u d es a s p eci al m as t er ap p oi nt ed i n a q u i et

t i tl e act i on

. Id

. at 6 4 6 (1 ). Ad d i t i o n al l y , “ th e req u i rem en t t o pay t he as s es s ed au d it o r

fees b efo re fi l i n g an ap peal ‘ i s m an d at o ry an d ju ri s d i ct i on al .’ ” Id

. (ci t i n g S o r r en t i n o

v. Bo s t o n Mu t . Li

f e In s . Co

. , 2 0 6 Ga. Ap p . 7 7 1, 7 7 2 (2 ) (4 26 SE2 d 5 9 4) (1 99 2 )).

W i l l i am s co n ced es t h at s h e h as no t p ai d h er p o rt i o n o f t h e s p eci al m as t er’ s fee.

Sh e arg u es , h o wev er, t h at t he t ri al co u rt s h o u l d n o t h av e o rd ered h er t o p ay t h e fee.

Sh e ci t es Da vi s v. Ha r

p a g o n Co

. , 2 8 1 Ga. 2 5 0 (6 3 7 SE2 d 1) (2 0 06 ), an earl i er

i n t erl o cu t o ry ap p eal in th e H a rp a g o n l i t i g at i o n , i n w h i c h t h e S u p rem e Co u rt ru l ed

t h at th e t ri al co urt l o s t ju ri sd i ct i on t o as s es s i n t eri m s peci al m as t er’ s fees aft er a n o t i ce

o f ap p eal h ad b een fi l ed

. Id

. at 2 5 3 (8 ). Th at ru le d o es n o t ap p l y i n th i s cas e, i n wh i ch

t h e t ri al co u r t e n t e r e d a fi n al ju d g m en t i n cl u di ng an as s es s m en t o f s p eci al m as t er’ s

fees b ef o r e W i l l i am s f

i l e d h e r n o t i ce o f ap p eal

. W i l l iam s al s o arg ues t h at M i n erv a

2s h o u ld b e res p o n s i b l e fo r t h e en t i re s p eci al m as t er’ s fee b ecau s e M i n erv a s ho u l d h av e

l o s t b el o w on t h e m eri t s

. Bu t W i l l i am s has n o ri g h t t o ch al l en g e t h e m eri t s o f t h e t ri al

co u rt ’ s ru l in g u n t i l s h e sat i sfi es t h e ju ri sd i ct i o n al req u i rem en t s fo r a d i rect ap p eal

,

i n cl u d i n g p ay i ng h er p o rt i o n o f t h e s peci al m as t er’ s fee.

Becau s e Wi l l i am s h as fai l ed to sat i s fy t h i s ju ri s d ict i o n al req ui rem en t

,

M i n erv a’ s m o ti o n t o d i s m i s s i s h ereb y g ran ted

, an d t hi s ap p eal i s h ereb y d i s m i s s ed

fo r l ack o f ju ri sd i ct i o n

. See H a rp a g o n , 3 00 Ga. Ap p

. at 64 6 (1 ) (d i s m i s si n g q u i et t i t l e

ap p eal b ecau s e ap p el l an t “ h as y et t o p ay t he s p eci al m as t er’ s fees ”).

Ap p ea l d i s mi s s ed . McFa d

d en a n d Pet er s o n, JJ., co n cu r

.

3