These consolidated appeals regard the propriety of the tax sale of the home of Karen Cannon Henderson Davis. The record shows that, around January 7, 1997, the DeKalb County Tax Commissioner issued a writ of execution, or fiere facias fifa, based on Davis’ failure to pay the 1996 ad valorem property tax due on her home.1 On April 16, 1997, the Tax Commissioner transferred the fifa to MIICA, a third-party corporation. MIICA, in turn, apparently transferred the fifa to Agio Corp., which sought out a levy of Davis’ property. On August 6, 2002, a tax sale was conducted, and Davis’ property was sold to an affiliate of the Harpagon Company, LLC, the defendant herein.2 After waiting the required year following the tax sale, see OCGA § 48-4-45 a, Harpagon notified Davis of the barment of her right to redeem the property through a private process server. Davis, however, failed to redeem the property by paying the statutory redemption amount. OCGA § 48-4-42. On April 21, 2004, Harpagon filed a petition to quiet title pursuant to OCGA § 23-3-40. The case was presided over by a special master, and the parties filed cross motions for summary judgment. Following a hearing, the special master determined that a genuine issue of material fact remained regarding whether there had been a proper levy on the property. The special master further determined that, contrary to Davis’ contentions, she had sufficiently been placed on notice of both the transfer of the fifa to Agio Corp. and the barment of her right of redemption. Davis chose to appeal this decision, filing a notice of appeal on September 2, 2005. While that appeal was pending, the trial court ordered the parties to share responsibility for the payment of the interim fees of the special master. In a separate related case, Davis now appeals that order as well.
S06A0895
