Vesta Holdings, LLC v. Freeman

SEARS, Chief Justice.

The appellant, Vesta Holdings, LLC (“Vesta”), appeals from the trial court’s denial of its petition for mandamus, by which it sought to compel the Fulton County Sheriff to levy on two tax executions Vesta purchased from the Fulton County Tax Commissioner. The Sheriff refused to levy on the executions because he determined they were invalid. Because the Sheriff does not have the authority to make the judicial determination necessary to invalidate the executions, which are facially valid, we reverse.

The relevant tax executions were issued by the Fulton County Tax…