Harvest Assets, LLC v. Northlake Manor Condominium Association

Andrews, Judge.

The sole issue in this appeal is whether the term “special assessments” in OCGA § 48-4-42 encompasses condominium assessments. We hold that it does and reverse the trial court’s opposite conclusion.

The operative facts are not disputed. On December 3, 2013, the appellant, Harvest Assets, LLC, paid $7,600 for a tax deed to a unit in the Northlake Manor Condominiums. Subsequently, Harvest Assets also paid $5,000 to the Northlake Manor Condominium Association earmarked for condominium assessments due after the tax sale. The Association, which claimed a lien on the subject property…