Huff v. HARPAGON CO., LLC
Supreme Court of Georgia
1Opinion of the Court
HUNSTEIN, Chief Justice.
We granted the petition for writ of certiorari filed by appellant Huff, who is the Muscogee County Tax Commissioner, to address the holding in Harpagon Co. v. Huff, 296 Ga. App. 107 (1), (2) (673 SE2d 592) (2009), regarding the types of fees that may be collected pursuant to former OCGA § 48-5-161 (c) (2), which are assessed “[o]nce a levy is made or posted on the property of a delinquent or defaulting taxpayer.’’ Id. Although we disapprove certain language in the Court of Appeals’ opinion, we affirm its holding in Division 2 that no levy occurred in this case that…
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