Tax sale was invalid due to no entry of levy was made on the Fi. Fa
Subsequent tax sale for additional years on same property void due to National Tax Funding v. Harpagon ruling
Subsequent tax sale for a competing lien in the same name is void. Competing lien may redeem and then levy or claim excess funds
Notice not required for personal property for bank levy
Possession must occur for ripening by prescription to apply
Notice of demolition not required for tax deed holder due to the redemption not being foreclosed on
Tax Deed vest enough interest to render tax deed purchaser liable for property owner’s association dues
Failure to receive notice will not void a sale as long as notice was attempted according to statute
Levy occurs when entry is made on the process or posted. Fees in OCGA 48-5-161 apply and is collectable
Certified mail only when returned undeliverable is not enough for due process
Foreclosure of the right to redeem not complete to due to land records silent to the event
Interest must exist to prior to the tax sale to have a claim to excess funds
Interest acquired by tax deed is enough to make them liable for taxes accruing on the property
Government’s efforts (notice) are not required to make the “best” effort, but only reasonable calculated
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