Powers v. CDSaxton Properties, LLC

HUNSTEIN, Presiding Justice.

This tax sale case presents the question whether, when no valid levy occurs because of a defect in the writ of execution, the issuance of the notice of levy required by OCGA § 48-3-9 can serve as a seizure of the property so as to “cure” the defect in the writ of execution. We conclude that the actual notice provided by the notice of levy is not a legal substitute for a valid levy and, accordingly, affirm the trial court.

Based on a delinquency of ad valorem taxes due on a parcel of property in Savannah in which Craig and Dana Saxton had an interest, a writ of…