This is an appeal by plaintiff, The Harpagon Company, LLC. “Harpagon”, from the grant of summary judgment in favor of defendants, Alicia Gelfond as the Executrix of the Estate of William A. Gelfond et al. collectively “Gelfond”, in a petition, pursuant to OCGA § 23-3-40 et seq., to quiet title to real property acquired by quitclaim deed following a tax sale. For the reasons which follow, we affirm the judgment in favor of the defendants Gelfond. William A. Gelfond owned commercial real estate located at 587 Virginia Hill Avenue in Fulton County “Virginia Hill property”; he also owned real property located at 759 Adair Avenue in Fulton County “Adair Avenue property”. On March 11, 1994, he conveyed his interest in the Adair Avenue property to THR Development Group I, Inc. “THR”. Mr. Gelfond died in 1996. His wife, Alicia Gelfond, was appointed executrix of his estate. On December 15, 1999, and on March 31, 2000, the Fulton County Tax Commissioner issued writs of fieri facias “fi. fas.” for allegedly unpaid 1999 ad valorem taxes on the Virginia Hill property. Both fi. fas. named “William A. Gelford sic” as the defendant in fi. fa. They described the property by reference to an assigned 14-digit parcel identification number. The fi. fas. were transferred to Vesta Holdings, as nominee for Heartwood 11, Inc. “Heartwood”. A tax sale was scheduled. The advertisement for the tax sale inaccurately listed THR as owner and defendant in fi. fa., and contained an inaccurate legal description of the property to be sold; even though the parcel identification number in the advertisement referred to the Virginia Hill property, the legal description was of the Adair Avenue property Gelfond had sold to THR.
The sheriff levied upon the Virginia Hill property and sold it to the highest bidder, Heartwood. The prepared tax deed of the sale erroneously named THR as owner/grantor and described the conveyed real estate as the Adair Avenue property previously conveyed by William A. Gelfond to THR. Heartwood conveyed by quitclaim deed its interest purchased at the tax sale to Harpagon. On August 11, 2003, Harpagon filed the present petition to quiet title to the Virginia Hill property. Two days later, on August 13, 2003, the Sheriff of Fulton County “administratively cancelled” the tax deed at the request of Gelfond’s estate, citing procedural error in the conducting of the sale.1 In the present action, Gelfond moved for judgment on the pleadings, or in the alternative, for summary judgment, asserting that Harpagon had no title, record or prescriptive, because the tax deed had been cancelled. Harpagon moved for partial summary judgment, arguing that the sheriff lacked authority to “administratively cancel” the tax deed, and that the right of redemption was barred pursuant to OCGA § 48-4-45 before the cancellation took place. After consideration of the pleadings, evidence, and argument, the trial court concluded that Harpagon’s title was defective in that it did not acquire title from the grantor of the Virginia Hill property and that Gelfond has superior title. Consequently, the trial court ordered that the tax sale and tax deed were void and of no force and effect, awarded fee simple title of the Virginia Hill property to Gelfond free and clear of adverse claims of Vesta Holdings, Heartwood, Harpagon, or their successors in title.
