In this declaratory judgment action arising out of a taxpayer’s challenge to certain fees added to its county tax bill, taxpayer The Harpagon Company appeals the summary judgment awarded in favor of Lula Huff, the Muscogee County Tax Commissioner. Harpagon argues that $165 in fees and expenses added to its past-due county property tax bill for 2005 taxes exceeded the county’s authority and were in any event prematurely imposed. We agree and reverse. The undisputed facts show that the county assessed taxes in the amount of $97.76 on certain real property owned by Harpagon, which monies were due by December 1, 2005. When Harpagon failed to pay those taxes, the county imposed a 10 percent penalty on December 2 $9.78 as authorized by OCGA § 48-5-24 d and further imposed a “Notice Fee” of $50 ostensibly under the authority of OCGA § 48-5-161 c 2. The county required that Harpagon would have to pay these amounts to satisfy the tax bill.
On May 24, 2006, the county filed an unsigned and undated writ of fi. fa. in the county property records, which reflected the principal amount of $97.76, the $9.78 penalty, and $15 in fi. fa. recording costs. At some point prior to December 1, 2006,1 the county imposed an additional $115 in “Legal Research” fees to Harpagon’s account. This was to cover legal research expenses such as examining title and reviewing bankruptcy records. On December 2, 2006, the county sent a document entitled “Entry and Notice of Levy” to Harpagon, which notified Harpagon of the recorded fi. fa. and of a tax sale of the property scheduled for February 2007 to satisfy the amount due.2 When Harpagon protested, the county postponed the tax sale, following which Harpagon sued the county for declaratory and injunctive relief to prevent the collection of the $165 the $50 “Notice Fee” and the $115 “Legal Research” fee. Harpagon later amended the complaint to include a count seeking to enjoin the tax commissioner from performing a contract between the county and a collection agent, which authorized the collection agent to receive the $165 for its assistance in the county’s collection efforts.
