Harvest Assets, LLC v. Northlake Manor Condo. Ass'n, A16A1762
| Decision Date | 16 February 2017 |
| Docket Number | A16A1762 |
| Citation | 796 S.E.2d 319,340 Ga.App. 237 |
| Parties | HARVEST ASSETS, LLC v. NORTHLAKE MANOR CONDOMINIUM ASSOCIATION. |
| Court | Georgia Court of Appeals |
John Bailey Antoine Ayoub, Carolina Dallal Bryant, Atlanta, Ayoub & Mansour, for Appellant.
Randall M. Lipshutz, Lipshutz Greenblatt, Tucker, for Appellee.
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 Association. 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 for unpaid condominium assessments, sought to redeem the property, and eventually obtained a quitclaim deed from the actual taxpayer. Harvest Assets initially disputed the Association's right to redeem but ultimately provided an itemized pay-off amount to the Association: $7,600 for the tax deed purchase; $1,520, representing a 20 percent premium on the tax deed purchase price; $5,000 for the condominium assessments paid; and $1,000, representing a 20 percent premium on the $5,000 condominium assessments.
The Association tendered only $9,120, covering the tax sale price plus the 20 percent premium on that payment, but denied any obligation to reimburse the condominium assessments under the redemption statute. Harvest Assets rejected that tender, and the Association commenced this action to force acceptance of the tender and delivery of a deed of redemption. This appeal follows the trial court's grant of summary judgment for the Association and denial of summary judgment for Harvest Assets.
OCGA § 48-4-42, in effect at the time of the events in this case, provided:
The amount required to be paid for redemption of property from any sale for taxes as provided in this chapter, or the redemption price, shall with respect to any sale made after July 1, 2002, be the amount paid for the property at the tax sale, as shown by the recitals in the tax deed, plus any taxes paid on the property by the purchaser after the sale for taxes, plus any special assessments on the property, plus a premium of 20 percent of the amount for the first year or fraction of a year which has elapsed between the date of the sale and the date on which the redemption payment is made and 10 percent for each year or fraction of a year thereafter....
This Court has previously decided that a tax deed purchaser is obligated to pay homeowner/condominium assessments while holding title to the subject property. See Croft v....
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Northlake Manor Condo. Ass'n, Inc. v. Harvest Assets, LLC., A18A0653
...Presiding Judge.This is the second appearance of this case before this Court. See Harvest Assets, LLC v. Northlake Manor Condo. Assn. , 340 Ga.App. 237, 796 S.E.2d 319 (2017) (" Harvest Assets I "). On remand from our decision in Harvest Assets I , the trial court ruled that based on the la......
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Real Property
...at 681-82.400. Id. at 893, 792 S.E.2d at 682.401. Id. at 893-94, 792 S.E.2d at 682.402. Id.403. Id. at 895-96, 792 S.E.2d at 683.404. 340 Ga. App. 237, 796 S.E.2d 319 (2017).405. Id. at 238, 796 S.E.2d at 320.406. Id. at 237, 796 S.E.2d at 319. 407. Id. at 238, 796 S.E.2d at 320.408. Id.409......
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Real Property
...was a "special assessment." Id. at 578, 812 S.E.2d at 661.293. Id.294. Id. (citing Harvest Assets, LLC v. Northlake Manor Condo. Ass'n, 340 Ga. App. 237, 796 S.E.2d 319 (2017)).295. Id. at 578, 812 S.E.2d at 661.296. Id.297. Id. at 578-80, 812 S.E.2d at 661-62. 298. Id. at 580-81, 812 S.E.2......