Harpagon Co. v. Gelfond

This case raises certain interesting and important questions, such as: whether our recent holding in Canoeside Properties v. Livsey, 277 Ga. 425, 428 (2) (589 SE2d 116) (2003) that, “when property is sold at a tax sale as the property of someone other than the actual title holder, the sale is void[,]” applies only in the context of non-judicial tax sales; and, whether OCGA § 9-13-172.1 or any other statutory provision grants to the sheriff the administrative authority to cancel a tax deed. However, as the majority notes at pp. 60-61 in Division 1 and subsequently in Division 4,

[p]retermittingt…