This is the second appearance of this case before this Court. See Community Renewal and Redemption v. Nix , 279 Ga. 840 621 SE2d 722 2005. In our prior opinion, we set forth the facts of this case as follows: This appeal involves the exercise of the right of redemption of property sold at a tax sale. The property in question was sold by DeKalb County in December 1993 to satisfy a tax delinquency. There being no other purchaser, DeKalb County took the property under a tax deed, held it until February 1999, and then sold it to Nix. The defaulting taxpayer quitclaimed her interest in the property to Community Renewal and Redemption, LLC CRR in January 2003. In that same month, CRR sought to redeem title by tendering to Nix what it contended was the correct redemption price pursuant to OCGA § 48-4-42. When Nix refused the tender, CRR filed suit seeking to force redemption of the property. On cross —motions for summary judgment, the trial court ruled that title had vested in DeKalb County prior to its sale of the property to Nix, foreclosing CRR’s effort to redeem title, and that all other issues were moot. Id. at 840. On appeal, we reversed the grant of summary judgment to Nix because the trial court erred by holding that title vested in DeKalb County by virtue of the passage of time, thereby foreclosing CRR’s effort to redeem title. Id. at 1. After the case was returned to the trial court, the court granted Nix’s motion to dismiss, holding that CRR’s failure to tender the redemption price to Bank of America BOA, which held a security deed on the property, precluded CRR from filing the action to redeem the property. CRR filed this appeal, and for the reasons that follow, we affirm.
1. Under OCGA § 48-4-40, the article of the Georgia Code governing redemption of property after a tax sale to satisfy unpaid taxes, a delinquent taxpayer has the right to redeem the property by paying the amount required for redemption at any time within 12 months of the sale and at any time after the sale until the right to redeem is foreclosed by the new owner pursuant to OCGA § 48-4-45 or by the ripening of the purchaser’s title through prescription. OCGA § 48-4-48. The right to redeem property sold under a tax execution is conditioned upon the tender of the amount required for redemption, which must be made before the filing of the redemption action, must be continuous unless waived by declaration or conduct, and must be made to the party entitled to payment. Mark Turner Properties v. Evans , 274 Ga. 547 3 554 SE2d 492 2001; Machen v. Wolande Management Group , 271 Ga. 163, 165 517 SE2d 58 1999; Forrestor v. Lowe , 192 Ga. 469, 475-476 15 SE2d 719 1941 tender insufficient where not made before action filed in court. See Durham v. Crawford , 196 Ga. 381 26 SE2d 778 1943 tender ineffective when made during the pendency of the suit. This affords the new owner the “opportunity to accept the money and convey the property voluntarily, before processes of the courts are invoked to compel it to do that which it is required to do under the law, and perhaps would do if afforded an opportunity.” Forrester v. Lowe , supra at1 475.
