Ayers v. Mobley

McMurray, Presiding Judge.

In 1976 the tax commissioner of Polk County issued a number of fi. fas. for delinquent ad valorem taxes for the years 1972 through 1976. Among these fi. fas. were those for delinquent taxes of Eual Ayers. On October 11, 1976, J. A. Bryant, as deputy sheriff of Polk County, Georgia, received a considerable number of the tax fi. fas. for the purpose of levying upon property of the delinquent taxpayers and among these delinquent taxpayers was Ayers. Bryant later levied upon certain described property of Ayers.

Thereafter, on June 27, 1977, Ayers filed a petition in…