Some of A & M’s recent appellate decisions are summarized below.
IGLESIA DEL DIOS VIVO COLUMNA Y APOYO DE LA VERDAD LA LUZ DEL MUNDO, INC. v. DOWNING
321 Ga. App. 778 (2013)
The Georgia Court of Appeals ruled that a Tax Commissioner cannot collect subsequent years’ taxes from the excess funds generated by a tax sale.
VCARE, LLC v. FIVE DIAMONDS, LLC et al.
796 S.E.2d 95 (2015)
The Georgia Supreme Court affirmed the trial court’s ruling that a key was sufficient to describe property, that a tax deed properly named the owner of record as of January 1st of the subject tax year, and affirming the form of a judicial foreclosure deed.
LAND USA, LLC v. GEORGIA POWER COMPANY
The Georgia Supreme Court ruled that Georgia Power’s easement, acquired after a tax sale, did not survive foreclosure of the right to redeem when neither Georgia Power nor the grantee of the easement redeemed the property.