Condemnor-appellee Fulton County brought its petition for condemnation against condemnee-appellant Accolades Apartments, L.P. “Accolades” in connection with certain real property Accolades owned located in Fulton County “the Property” which was necessary to a road construction project. During the course of the condemnation proceedings, appellees the Internal Revenue Service “IRS”, the Georgia Department of Revenue “Department of Revenue”, Coyote Portfolio, L.L.C. “Coyote”, among others, filed claims and motions seeking disbursement of the proceeds of the condemnation upon a judgment and tax liens filed against the Property while it was owned by the Accolades Apartments Joint Venture “Accolades Joint Venture” or ” the joint venture”, a predecessor in title to Accolades. Accolades responded to these motions, asserting that it was entitled to all the condemnation proceeds, such liens not having attached to the Property when in the hands of the joint venture. The liens against the Property arose from debts owed by the Consolidated Equities Corporation “ CEC”, a joint venturer in the Accolades Joint Venture and the entity from which the joint venture acquired the Property. On May 14, 1999, following a status conference at which all pending motions for disbursal were considered, the trial court ordered condemnation proceeds disbursed to the Department of Revenue and Coyote1 . In issuing its order, the trial court found that the “IRS waived its claim2 to any of the condemnation proceeds by failing to appear at a hearing for which it received proper notice.” On May 24, 1999, the trial court issued its final order and judgment entering judgment in the amount of $200,000.00 as just and adequate compensation for the Property and ordering the case closed upon payment of such sum to the Department of Revenue and Coyote. Accolades now appeals the trial court’s orders excluding it from the disbursal of the condemnation proceeds. In the companion appeal, IRS appeals the trial court’s order finding that it waived its claim seeking disbursement of funds for its failure to appear at the trial court’s hearing on the disbursal claims. Inasmuch as these appeals arise out of the facts of a single case below, we have consolidated them for disposition on appeal. Held:
A00A0143
