Griffin v. Wormsloe Foundation, Inc.

Full title: GRIFFIN v. WORMSLOE FOUNDATION, INC

Court: Court of Appeals of Georgia

Date published: May 11, 1971

182 S.E.2d 319 (Ga. Ct. App. 1971)

182 S.E.2d 319

Opinion

45843.

SUBMITTED JANUARY 4, 1971.

DECIDED MAY 11, 1971.

Tax assessment. Chatham Superior Court. Before Judge Harrison.

Anton F. Solms, Jr., E. H. Gadsden, for appellant.

Corish, Smith, Remler Moore, Julian F. Corish, for appellee.

BELL, Chief Judge.

The Tax Commissioner of Chatham County issued tax fi. fas. against certain property of the appellee. The sheriff levied upon the property and gave notice of intent to advertise and sell the property to satisfy the fi. fas. The appellee filed an affidavit of illegality to these tax executions in the superior court. The trial court granted the appellee's motion for summary judgment. Held:

An affidavit of illegality is an unavailable remedy to contest a tax execution for county taxes. Carreker v. Green Milam, 183 Ga. 864 ( 189 S.E. 836); City of Carrollton v. Word, 215 Ga. 104, 106 ( 109 S.E.2d 37). Appellee's remedy is by petition in equity in the superior court in the county where the property is assessed. Code § 92-6704. The judgment granting appellee's motion for summary judgment is

Reversed. Pannell and Deen, JJ., concur.

SUBMITTED JANUARY 4, 1971 — DECIDED MAY 11, 1971.