Successive tax lien sales are impermissible

The Georgia Supreme Court has held that once a tax sale has occurred, then it is not permissible for additional tax lien sales to proceed based upon competing tax liens which existed at the time of the sale. DRST Holdings Ltd v AGIO Corporation, 282 Ga 903 (2008).

In DRST Holdings, DeKalb County held an initial sale in May of 2004, and then attempted again in December 2004 to satisfy additional fi. fas. by sale.   The Court held this was improper and the December sale should be set aside.  Instead, the competing tax lienholder was required to seek payment from the excess funds or by redeeming the property from the sale and enforcing its super lien by levy and sale.