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Iglesia del Dios Vivo Columna y Apoyo de la Verdad la Luz del Mundo Inc. v. Downing

The tax commissioner was not authorized to use excess funds generated from a tax sale of property in 2007 to satisfy delinquent taxes owed on the property for tax years 2008-2010.

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Iglesia Del Dios Vivo Columna Y Apoyo De La Verdad La Luz Del Mundo, Inc. the “Appellant” appeals from the trial court’s order granting summary judgment to Gail Downing, in her official capacity as Tax Commissioner of Cobb County the “Tax Commissioner” and denying summary judgment to Appellant. This case turns on the legal question of whether the Tax Commissioner was authorized to use excess funds generated from a tax sale of property in 2007 to satisfy delinquent taxes owed on the property for tax years 2008-2010. Because we conclude that the Tax Commissioner’s actions were contrary to Georgia case and statutory law, we reverse the trial court’s decision.

The material facts are undisputed. In January 2007, the Tax Commissioner conducted a levy and tax sale of property located at 1671 Sams Street, Marietta, Cobb County, Georgia the “Property”. The levy was for delinquent ad valorem taxes owed for the years 2004-2006. Appellant, a church, owned and occupied the Property at the time of the tax sale.1

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