Small Business Administration paid the redemption price to protect the mortgage it held on the property. When the property was redeemed, the Chatham County Tax Commissioner conveyed the property into the name of Clarence L. Martin, individually, instead of the corporation. When no taxes were paid on the property, the tax commissioner sold the property to Thomas Cecil Wallace, Sr.
Wallace also failed to pay taxes on the property. Seeking a judgment authorizing the sale of the property, the tax commissioner filed a petition for ad valorem tax foreclosure which named Wallace as the record owner of the property. Exhibit B to the petition listed interested parties, including Martin. It is undisputed that Martin, the registered agent for the corporation, attended the hearing. It is also undisputed that although Martin received notice of the proposed sale, the corporation did not. Martin maintains that he was present on his own behalf and not on behalf of the corporation.
After reviewing the petition for judicial in rem tax foreclosure, the superior court issued an order authorizing the foreclosure and tax sale.
Chatham County, Georgia Genealogy
On October 5, , the property was sold to Dolly Chisholm, an attorney who represents Wallace. On December 6, , the corporation filed a petition to intervene and to contest the tax foreclosure. Subsequently, the tax commissioner reported to the trial court that the property could not be conveyed due to the filing of the petition to intervene. Meanwhile, Wallace filed a motion seeking the dismissal of the corporation's petition.
Wallace argued that the corporation had no standing and lacked the capacity to intervene. Wallace claimed that since the professional corporation had been administratively dissolved, the corporation was no longer recognized as a legal entity. Without setting forth any reasons for doing so, the trial court granted Wallace's motion to dismiss, and this appeal followed. The corporation contends the trial court erred in denying its motion to intervene. It claims that it had a statutory right to redeem the real property sold to Wallace at the tax sale because it was the owner of title of the property and it had timely paid the appropriate amount into the registry of the court.
As a threshold matter, we address the legal existence of and right of the corporation to intervene. Wallace argues that, because the corporation had been administratively dissolved, it lacked standing to sue. Georgia law, however, provides otherwise.
The legislature amended the corporate Code effective July 1, , to preserve certain rights and remedies of dissolved corporations, except those dissolved by a superior court decree. The statute expressly provides:. Any such action or proceeding by the corporation may be prosecuted by the corporation in its corporate name. The shareholders, directors, and officers shall have power to take such corporate or other action as shall be appropriate to protect such remedy, right, or claim.
Nothing in the record establishes that the two-year time period had lapsed. Next we consider the application of the statutory procedures to the corporation. The corporation of Clarence L. Martin, an individual. See Henderson v. HSI Financial Svcs. That subsection provides:.
From and after the moment of the sale, the sale shall be final and binding, subject only to the right of the owner of the property to redeem the property from the sale upon payment into the superior court of the full amount of the minimum bid price of the sale. Such right of redemption of the owner shall exist for a period of 60 days from and after the date of the sale. Thus, the tax commissioner had a legal duty to determine the true owner by searching the appropriate real property records.
Thus, if the corporation was, in fact, the owner of record of fee simple interest in the property at issue on June 16, , the date when the petition was filed, then the corporation had an unconditional right to intervene guaranteed by statute. Burruss v. Ferdinand, Ga. On this issue, the corporation offered some evidence that it was and is the owner of record of fee simple interest in the property at issue.
Compare id. The corporation asserts that it is the true owner because title was never voluntarily or involuntarily transferred out of its corporate name. To support its claim of title, the corporation offered a copy of an indenture dated April 12, , and filed on April 17, , which showed that Rimstrance Leasing Systems, Ltd. Martin, an individual and not out of Clarence L. Based on the record before us, it appears that the property at issue was sold by the tax commissioner in for nonpayment of taxes.
A document declares Clarence L. Martin as the defendant in fi. It appears that it was Martin's property, not the property belonging to the corporation, that was seized and levied upon.
The SBA then paid the amount required to redeem the property. But, after the SBA redeemed the property in , title was not put back into the name of Clarence L. Instead, after the SBA paid the funds necessary to redeem the property, it seems that the tax commissioner quitclaimed the property to Martin, not to the corporation. In , this same property was again sold for delinquent ad valorem taxes and Wallace was the purchaser.
Property Records Online | Georgia Department of Revenue
In , the tax commissioner transferred the property back to Wallace. They were recorded state-wide beginning in Chatham County Health Department P. Box Savannah, GA Phone: Family History Centers provide one-on-one assistance and free access to premium genealogical websites. In addition, many centers have free how-to genealogy classes.
- CLARENCE MARTIN v. WALLACE | FindLaw.
- find the right used car;
- Useful Links - Seabolt Brokers LLC.
- City of Port Wentworth, Georgia.
To request editing rights on the Wiki, click here. From FamilySearch Wiki. United States. Chatham County. This page is available for adoption. Bloomingdale Garden City. Pooler Port Wentworth. Savannah county seat Tybee Island. Thunderbolt Vernonburg. Beaulieu Bethesda. Buckhead Pin Point. Dutch Island Georgetown Henderson. Isle of Hope Montgomery Skidaway Island. White Bluff. Draper, Utah: Everton Pub. Provo, Utah: Ancestry, , At various libraries WorldCat.
Most Popular Videos
Navigation menu Personal tools English. Namespaces Page Talk. Views Read View source View history. Research Wiki. This page was last edited on 17 August , at This page has been viewed 3, times via redirect Content is available under Creative Commons Attribution Share Alike unless otherwise noted. County Facts.
County seat:. February 5, Parent County s :. Phillip and Christ Church Parishes . Neighboring Counties.