State Revenue Commissioner v. Fleming

Beasley, Judge.

The issues on this appeal were made when the trial, court, after judgment was entered in a condemnation action, ordered part of the proceeds to be paid to the executor of the landowner/estate for certain expenses of administration.

DOT commenced condemnation proceedings against land to be *888used for a highway right-of-way, naming the executor of the estate, some lessees who are not involved in this appeal, the United States Internal Revenue Service (IRS) and the State of Georgia Revenue Commissioner (State), the latter two of which had extensive tax liens against the property. DOT…