Parian Lodge, Inc. v. DeKalb County

While concurring fully with what is said in all four divisions of the majority opinion, in regard to Division 2, appellant as the holder to a deed to secure debt is not treated as the taxpayer under OCGA § 48-5-9, because appellant was not in possession of the property although it must see that the taxes are paid to protect its interest in the property. Anderson v. Alexander, 179 Ga. 511, 512-513 (1) (176 SE 367) (1934); Real Estate Loan Co. v. Union City, 177 Ga. 55, 56 (2) (169 SE 301) (1933); Decatur County Bldg. &c. Assn. v. Thigpen, 173 Ga. 363, 364-366 (2)-(6) (160 SE 387) (1931).…