Woodehaven Townehomes, Inc. appeals the superior court’s order awarding the Georgia Department of Labor the “Department” the excess funds from the 1999 tax sale of certain real property. We affirm because Woodehaven’s claims of error are without merit. This is the second time this case has appeared before this Court. Certain underlying facts and procedural history are set forth in our unpublished opinion in Georgia Department of Labor v. Woodehaven Townehomes, Inc. , 287 Ga. App. XXV 2007: In 1999, Fulton County Tax Commissioner Arthur E. Ferdinand filed a petition to foreclose on certain property owned by Atlanta Neighborhood Housing Services, Inc. “ANHS”; the Fulton County Tax Commissioner apparently was one of several creditors. The Department of Labor, represented by the State Attorney General’s office, in the person of Assistant Attorney General Warren R. Calvert, filed an answer asserting the Department’s claim to a portion of the proceeds due to delinquent taxes, penalties and interest owed by ANHS. Eventually the trial court entered an order authorizing the sale, and the sale went forward on March 7, 2000. After the Fulton County Tax Commissioner received what it was due, the sale resulted in excess funds, which were deposited with the Clerk of the Fulton County Superior Court. On February 16, 2007, Woodehaven Townehomes, Inc., as successor in interest to ANHS, filed a motion for disbursal of the surplus funds, but it did not serve the Department of Labor through its attorney of record Calvert. Because it had recovered its due, the Tax Commissioner of Fulton County did not object, and, accordingly, the trial court entered a consent order disbursing the funds to Woodehaven. The Department appealed on the grounds that the trial court’s order violated OCGA § 9-10-2, requiring timely written notice to the Attorney General of certain judicial actions to which the State is a party. Woodehaven , supra. Woodehaven “joined the Department of Labor in its request that the order be reversed and the case remanded so that the matter may continue with proper notice to all parties.” Id. We agreed and reversed, and the case was remanded to the trial court. Id.
On remand, the trial court entered its final order and judgment finding that there were no tax liens or recorded instruments with a higher priority than that of the Department, which was entitled to $28,687.18, plus interest, with the remainder of the excess funds to be disbursed to Woodehaven. Woodehaven appeals from that order.
