Scott v. Vesta Holdings I, LLC

Barnes, Judge.

In Case No. A05A1226, Tom Scott, the Tax Commissioner of DeKalb County (“the Commissioner”), appeals the trial court’s judgment granting the money rule petition of Vesta Holdings I, LLC *197(“Vesta Holdings”).1 The Commissioner contends the trial court erred because Georgia law requires that tax fieri facias, or fi. fa.2 (“tax executions”), be satisfied by levy and sale and requires tax commissioners to hold excess proceeds from the sales as a fiduciary of the property owners of record at the time of the sale. He also contends that a money rule is not a proper remedy for collection…