Summary
In Ayers v. Mobley, 248 Ga. 869 (287 S.E.2d 4), the Supreme Court held that the injunction and declaratory features of the case became moot when the plaintiff failed to comply with the terms of the temporary order and the property was sold for delinquent taxes and the action then remained as a claim for money judgment.
Summary of this case from Ayers v. MobleyOpinion
38306.
DECIDED FEBRUARY 3, 1982.
Action for money judgment. Polk Superior Court. Before Judge Fudger.
Marson G. Dunaway, Jr., for appellant. Wayne W. Gammon, for appellees.
The Court of Appeals transferred this case to this court by order on the ground that it was one "involving the revenues of the state" within the meaning of Collins v. State, 239 Ga. 400, 403 (3) ( 236 S.E.2d 759) (1977).
The relief originally sought was a declaration of rights and money damages, with injunctive relief ancillary thereto being sought and obtained to preserve the status quo pending final judgment. Pace Construction Corp. v. Houdaille Industries, 245 Ga. 696 ( 266 S.E.2d 504) (1980); Baranan v. Ga. State Bd. of Nursing Home Admrs., 239 Ga. 122, 123 ( 236 S.E.2d 71) (1977). The injunctive and declaratory judgment features of the case became moot when the appellant failed to comply with the terms of the temporary order and the property was sold for delinquent taxes. Thereafter, the action remained as a claim for money judgment.
We have held that appeals from a local governing authority's assessment of ad valorem taxation which do not raise the constitutionality of a statute or ordinance or involve equitable or extraordinary remedies shall be within the jurisdiction of the Court of Appeals and shall not be transferred to this court under Collins, supra. DeKalb County Assessors v. W. C. Harris Co., 248 Ga. 277, 278 ( 282 S.E.2d 880) (1981). In the same vein, the present action seeking a money judgment against a county deputy sheriff and a county tax commissioner as a result of the sale of appellant's property to satisfy delinquent county ad valorem taxes is within the jurisdiction of the Court of Appeals.
Transferred to the Court of Appeals. All the Justices concur.