Source: https://www.georgiapropertytaxlaw.com/blog-1
Timestamp: 2019-04-20 08:33:18+00:00

Document:
Bridges v. Collins-Hooten, et al.
Harvest Assets, LLC v. Northlake Manor Condo. Assoc.
Canady v. Cumberland Harbor Property Owners Assoc., Inc.
LaChona, LLC v. Aberra, et al.
Originated in a superlien foreclosure action, where tax deed holder and redeeming creditor concluded that the redemption was improper because redeeming creditor actually had no right to redeem.
Sought to reverse the redemption by filing an affidavit to dissolve the redemption and reinstate the tax deed.
Tax deed holder then proceeded with barment but whose barment was challenged by an interested party.
Court found this unlawful as an affidavit cannot effectuate a conveyance to revive a tax deed or transfer interest in real property.
2013 non-judicial tax sale of Fulton County property; no barment.
They could make a valid redemption in the future unless or until redemption rights are foreclosed.
Brad Hutchins and Allie Jett give a brief discussion on the Georgia Supreme Court's May 15, 2017 decision in the case of DLT List, LLC v. M7ven Supportive Housing & Development Group. In this case, the Court held that excess funds from a tax sale are personal property whereas superliens only attach to real property. As such, a superlien holder cannot make out a claim against excess funds.
The Georgia Association of Tax Officials (GATO) has named Weissman PC attorneys Brad Hutchins and Allie Jett GATO’s first General Counsel.
Brad and Allie, both partners at Weissman PC, bring over three decades of experience representing clients with tax liens and tax deeds, representing County Tax Commissioners, and handling suits in property tax related cases. In addition, they each maintain a real estate litigation practice.
“Allie and I look forward to working with GATO. It is a natural fit for our practice, as we work with tax commissioners from across the state on a variety of issues,” says Brad Hutchins. “GATO not only provides strategic guidance to commissioners, but advances the legislative agenda of tax officials and we look forward to working with GATO leadership and its members,” adds Allie Jett.
Weissman PC is a real estate, business and litigation law firm headquartered in Buckhead with more than 50 attorneys in 13 offices across the metro Atlanta area. For more information visit www.weissman.law.
Brad and I are delighted to accept an invitation to this year's Meeting of the Minds talk at the Tift County Courthouse on February 8th. For those of you in central and south Georgia who are able to attend, we look forward to seeing you then.
Last week the Georgia Supreme Court heard oral argument in the case of DLT List, LLC et al. v. M7VEN Supportive Housing & Development Group. The Justices showed a great deal of interest in the matter, but did not tip their hat as to how they may rule. If you are interested in viewing the arguments made by the attorneys in that case, you may find it at the second video listed HERE.
We will update you once the Court issues its ruling.
On November 7, 2016, the Georgia Supreme Court issued an opinion in the matter of Nix v. 230 Kirkwood Homes, LLC. This is the third time Ms. Nix has made her way to the State's highest court on this matter - the prior occasions being against Community Renewal and Redemption, LLC in 2005 and 2011.
In this instance, the Court, in an opinion authored by Justice Melton, made several rulings which will impact non-judicial tax sales for years to come.
On October 31, 2016 the Georgia Supreme Court issued an opinion in the case of Reliance Equities v. Lanier 5, et al. In that case, a purchaser at a non-judicial tax sale waited the statutory year following the tax sale to conduct the foreclosure of the right of redemption (i.e., the barment). The tax deed holder sent the barment notice to the former owner as required by statute. The former owner did not redeem the tax deed prior to the deadline provided for in that notice. Later the tax deed holder ran the required notice of publication in the county newspaper. The former owner attempted to redeem before the deadline listed in the published ad. The tax deed holder refused the redemption tender as being untimely.
The Court held that under a 'plain language' reading of O.C.G.A. Sec. 48-4-45, the former owner retained the right to redeem the tax deed up through the time the tax deed holder completed both the mailed notice and published notice of the barment.
If approved by the Governor, two bills passed by the General Assembly in 2016 will cause significant changes to ad valorem taxation. Before collecting taxes for 2016, and possibly for prior years, Tax Commissioners and Tax Collectors should be aware of and consider these important changes. Further, the Court of Appeals has recently provided clarity on the extent of sovereign immunity enjoyed by Tax Commissioners and Tax Collectors. This video analyzes these significant new developments.

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