Clarence L. Martin PC v. Chatham County Tax Comm'r

A party claiming estoppel in cases involving title to real property must be ignorant of the property's true title and must have acted in reliance upon the other's party's silence.

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Clarence L. Martin, P. C. appeals following the trial court’s denial of its motion to intervene in a judicial in rem tax foreclosure proceeding concerning certain property in Chatham County, Georgia.

Clarence L. Martin, P. C. acquired title to the property at issue on April 17, 1979. The property was subsequently sold for non-payment of taxes, but the U.S. Small Business Administration paid the redemption price in 1987 to protect the mortgage it held on the property. When the property was redeemed, the Chatham County Tax Commissioner conveyed the property into the name of Clarence L. Martin, individually, instead of the corporation. When, again, no taxes were paid on the property, the tax commissioner sold the property in 1991 to Thomas Cecil Wallace, Sr. Wallace also failed to pay taxes on the property, and the tax commissioner sold the property for taxes in 1994, and conveyed title to Chatham County. Seeking a judgment authorizing the sale of the property, the tax commissioner filed a petition for ad valorem tax foreclosure which named Wallace as the record owner of the property. Exhibit B to the petition listed interested parties, including Martin. On August 10, 1999, the superior court conducted a hearing on the petition pursuant to OCGA § 48-4-79. It is undisputed that although Martin received notice of the proposed sale, the corporation did not. Martin, who is the registered agent for the corporation, attended the hearing, but maintains that he was present on his own behalf and not on behalf of the corporation.

Clarence L. Martin PC v. Chatham County Tax Comm'r

A party claiming estoppel in cases involving title to real property must be ignorant of the property's true title and must have acted in reliance upon the other's party's silence.

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