Georgia Lien Services, Inc. appeals from an order dismissing its money rule petition seeking excess funds held by the Sheriff’s Department of Fulton County for the tax sale of certain real property.1 Although Georgia Lien Services raises several enumerations of error on appeal, our analyses of two of its contentions are dispositive of this case. First, Georgia Lien Services argues that the trial court erred in granting the Sheriff’s motion to dismiss because it obtained an interest in the excess funds by acquiring a quitclaim deed from the delinquent taxpayer who had owned the subject real property. Alternatively, Georgia Lien Services argues that the Sheriff waived any argument she may have had that the quitclaim deed was insufficient to convey an interest in the excess funds because a county attorney purportedly gave incorrect legal advice to the company. Finding these arguments unpersuasive, we affirm. The underlying facts are not in dispute. On May 1, 2001, deputies from the Sheriff’s Department of Fulton County conducted a tax sale of certain real property pursuant to a levy for unpaid taxes in accordance with the procedures set forth in OCGA § 48-4-1 et seq. At the sale, the deputies conveyed the property to a third party company, and a tax deed subsequently was issued to that party documenting the sale. After the relevant taxes and costs of conducting the sale were paid, the excess funds generated from the sale were deposited with the Sheriff’s Department. The Sheriff’s Department subsequently sent notice to the delinquent taxpayer informing him that he was entitled to receive the excess funds, but he never filed an application to receive the funds.
Over two years after the tax sale, in July of 2003, Georgia Lien Services acquired a quitclaim deed from the delinquent taxpayer. The quitclaim deed stated: “The purpose of this quitclaim deed is to give the grantee all the rights, entitlements, and obligations that grantor may have in the property, including but not limited to any rights, entitlements, or obligations under that certain tax deed recorded at deed book 30700, page 56.” On August 29, 2003, Georgia Lien Services applied to obtain the excess funds from the Sheriff’s Department. After reviewing the application, the Sheriff’s Department concluded that Georgia Lien Services was not the party entitled to the excess funds and denied the application. Georgia Lien Services then filed its petition for a money rule judgment under OCGA § 15-13-3, demanding that the Sheriff hand over the excess funds and pay its attorney fees and costs. The Sheriff moved to dismiss Georgia Lien Services’ petition, and the superior court granted the Sheriff’s motion, concluding that the company had not acquired an interest in the excess funds by obtaining the quitclaim deed to the subject property. Georgia Lien Services now appeals.
