Selph v. Williams, 284 Ga. 349

Summary

The Supreme Court of Georgia held that a county’s 1933 tax-sale title became absolute when the applicable 12-month redemption period expired. The court concluded that the county’s 1937 conveyance to Oscar Williams was a fee-simple conveyance, not an out-of-time redemption held for the heirs of Carrie Williams, and reversed the trial court’s quiet-title ruling.

Holdings

1. The statutory provisions extending the redemption period until proper notice was given did not apply to the 1933 tax sale or the outstanding tax deed because the 1937 enactment expressly excluded previously held tax sales and outstanding tax deeds.
2. The evidence did not establish that the County exercised its discretionary grace to permit an out-of-time redemption; therefore, Oscar's 1937 purchase was a fee simple conveyance.
3. Under the circumstances, the County acquired the whole fee to Carrie's half of the property at the 1933 tax sale.

Questions Presented

1. Whether Georgia's 1937 statutory extension of the tax-sale redemption period applied to the 1933 tax sale and allowed a redemption right to pass through Carrie's intestate estate.
2. Whether Oscar Williams's 1937 purchase from Telfair County was an out-of-time redemption for Carrie Williams's heirs or a fee simple conveyance.
3. Whether Telfair County acquired the whole fee at the 1933 tax sale when Carrie, a remainderman, was in possession and the taxes were owed by her.

Disposition

reversed