Bartow County v. Southern Development
325 Ga. App. 879
Ga. Ct. App.2014Background
- Southern sued Bartow County for excess funds from a tax sale following a security deed and foreclosure on property initially conveyed in 2004.
- The tax sale occurred in November 2009; a third party purchased the property and a tax sale deed was recorded in January 2010.
- In January 2010 the tax commissioner issued a check for excess funds ($26,052.31) to the County, which Southern does not claim to have received notice about.
- Southern learned of the excess funds later and, after attempting to claim them, filed suit in February 2012; the County asserted sovereign immunity in its defense.
- The trial court denied summary judgment and Southern sought to add the tax commissioner as a party; the Court granted interlocutory review on these issues.
- The Georgia Court of Appeals reversed the denial of summary judgment for the County, holding no waiver of sovereign immunity for the County under OCGA § 48-4-5, and dismissed moot the case regarding adding the tax commissioner.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Is the County immune from suit regarding excess funds? | Southern argues no waiver of immunity exists for the claim under OCGA § 48-4-5. | County pleads sovereign immunity and lack of statutory waiver. | County is entitled to summary judgment; sovereign immunity not waived. |
| Is the case to add the tax commissioner moot after the immunity ruling? | Southern's challenge remains whether the tax commissioner should be joined. | No live dispute once immunity resolved; joinder is moot. | Dismissed as moot. |
Key Cases Cited
- Matjoulis v. Integon Gen. Ins. Corp., 226 Ga. App. 459 ((1997)) ((common-law relief principles cited))
- Gilbert v. Richardson, 264 Ga. 744 ((1994)) (statutory waivers of immunity examined)
- Rutherford v. DeKalb County, 287 Ga. App. 366 ((2007)) (immunity and waiver context in Georgia)
- Ga. Dept. of Human Resources v. Pass, 263 Ga. 347 ((1993)) (sovereign immunity framework and waiver limits)
- Currid v. DeKalb State Court Probation Dept., 285 Ga. 184 ((2009)) (statutory language required for waiver of immunity)
- Barrett v. Marathon Investment Corp., 268 Ga. App. 196 ((2004)) (statutory interpretation on waivers and immunities)
- Scott v. Vesta Holdings I, LLC, 275 Ga. App. 196 ((2005)) (note on immunity waivers in tax-related context)
- Nuvell Nat. Auto Finance, LLC v. Monroe Guar. Ins. Co., 319 Ga. App. 400 ((2012)) (immunity and waiver considerations in appellate review)