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Raw Props. Inc. v. Lawson

Sovereign immunity barred the plaintiff's claims against a tax commissioner and the county arising out of a tax sale of the plaintiff's property, and the plaintiff did not meet its burden of proof to establish a waiver of the defendants' sovereign immunity.

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Raw Properties, Inc. RPI appeals the trial court’s order holding that RPI’s claims for damages against Claudia G. Lawson, DeKalb County Tax Commissioner Tax Commissioner, and DeKalb County collectively Defendants are barred by the doctrine of sovereign immunity. For the reasons set forth below, we find no error and affirm.

We review de novo a trial court’s ruling on a motion to dismiss based on sovereign immunity grounds, which is a matter of law. Factual findings are sustained if there is evidence supporting them, and the burden of proof is on the party seeking the waiver of immunity. Citation and punctuation omitted. Ga. Dept. of Cmty. Health v. Neal, 334 Ga. App. 851, 852 780 SE2d 475 2015.

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