EDDIE DENHARDT D/B/A GEORGIA LIEN SERVICES v. ROBYN CRITTENDEN, IN HER OFFICIAL CAPACITY AS COMMISSIONER OF GEORGIA DEPARTMENT OF REVENUE

Court of Appeals of Georgia

EDDIE DENHARDT D/B/A GEORGIA LIEN SERVICES v. ROBYN CRITTENDEN, IN HER OFFICIAL CAPACITY AS COMMISSIONER OF GEORGIA DEPARTMENT OF REVENUE

DecidedOctober 4, 2022

DocketA22A1357

StatusPublished

This text of EDDIE DENHARDT D/B/A GEORGIA LIEN SERVICES v. ROBYN CRITTENDEN, IN HER OFFICIAL CAPACITY AS COMMISSIONER OF GEORGIA DEPARTMENT OF REVENUE (EDDIE DENHARDT D/B/A GEORGIA LIEN SERVICES v. ROBYN CRITTENDEN, IN HER OFFICIAL CAPACITY AS COMMISSIONER OF GEORGIA DEPARTMENT OF REVENUE) is published on Counsel Stack Legal Research, covering Court of Appeals of Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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EDDIE DENHARDT D/B/A GEORGIA LIEN SERVICES v. ROBYN CRITTENDEN, IN HER OFFICIAL CAPACITY AS COMMISSIONER OF GEORGIA DEPARTMENT OF REVENUE, (Ga. Ct. App. 2022).

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Opinion

Court of Appeals of the State of Georgia

ATLANTA,____________________ October 04, 2022

The Court of Appeals hereby passes the following order:

A22A1357. EDDIE DENHARDT d/b/a GEORGIA LIEN SERVICES, LLC v. ROBYN CRITTENDEN, IN HER OFFICIAL CAPACITY AS COMMISSIONER OF GEORGIA DEPARTMENT OF REVENUE, et al.

Eddie Denhardt, d/b/a Georgia Lien Services, filed a petition for interpleader in Fulton County Superior Court against Robyn Crittenden, in her official capacity as Commissioner of the Georgia Department of Revenue, and Strada Del Vino, LLC, seeking to recover the excess funds generated by a tax sale of real property in Lumpkin County. Relying on OCGA § 48-4-5 (c), which requires that an interpleader action such as this one must be “filed in the county where the tax sale occurred,” the trial court ordered the case transferred to the Lumpkin County Superior Court. Denhardt then filed the current appeal, seeking to challenge the transfer order. We, however, lack jurisdiction. “A trial court’s ruling on the issue of removal or transfer of venue is not a directly appealable final judgment under OCGA § 5-6-34 (a) (1), and thus, it is subject to the procedures governing interlocutory appeals.” Mauer v. Parker Fibernet, LLC, 306 Ga. App. 160, 161 (701 SE2d 599) (2010). See also OCGA § 5-6-34 (b). And “[t]he failure to follow the interlocutory appeal requirements, when applicable, generally deprives this Court of jurisdiction.” Eidson v. Croutch, 337 Ga. App. 542, 543 (788 SE2d 129) (2016). See also Islamkhan v. Khan, 299 Ga. 548, 551 (2) (787 SE2d 731) (2016). Denhardt’s failure to comply with the interlocutory appeal procedure, therefore, deprives us of jurisdiction over this appeal, which is hereby DISMISSED. Court of Appeals of the State of Georgia Clerk’s Office, Atlanta,____________________ 10/04/2022 I certify that the above is a true extract from the minutes of the Court of Appeals of Georgia. Witness my signature and the seal of said court hereto affixed the day and year last above written.

, Clerk.

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Court of Appeals of the State of Georgia

ATLANTA,____________________ October 04, 2022

The Court of Appeals hereby passes the following order:

A22A1357. EDDIE DENHARDT d/b/a GEORGIA LIEN SERVICES, LLC v. ROBYN CRITTENDEN, IN HER OFFICIAL CAPACITY AS COMMISSIONER OF GEORGIA DEPARTMENT OF REVENUE, et al.

Eddie Denhardt, d/b/a Georgia Lien Services, filed a petition for interpleader in Fulton County Superior Court against Robyn Crittenden, in her official capacity as Commissioner of the Georgia Department of Revenue, and Strada Del Vino, LLC, seeking to recover the excess funds generated by a tax sale of real property in Lumpkin County. Relying on OCGA § 48-4-5 (c), which requires that an interpleader action such as this one must be “filed in the county where the tax sale occurred,” the trial court ordered the case transferred to the Lumpkin County Superior Court. Denhardt then filed the current appeal, seeking to challenge the transfer order. We, however, lack jurisdiction. “A trial court’s ruling on the issue of removal or transfer of venue is not a directly appealable final judgment under OCGA § 5-6-34 (a) (1), and thus, it is subject to the procedures governing interlocutory appeals.” Mauer v. Parker Fibernet, LLC, 306 Ga. App. 160, 161 (701 SE2d 599) (2010). See also OCGA § 5-6-34 (b). And “[t]he failure to follow the interlocutory appeal requirements, when applicable, generally deprives this Court of jurisdiction.” Eidson v. Croutch, 337 Ga. App. 542, 543 (788 SE2d 129) (2016). See also Islamkhan v. Khan, 299 Ga. 548, 551 (2) (787 SE2d 731) (2016). Denhardt’s failure to comply with the interlocutory appeal procedure, therefore, deprives us of jurisdiction over this appeal, which is hereby DISMISSED. Court of Appeals of the State of Georgia Clerk’s Office, Atlanta,____________________ 10/04/2022 I certify that the above is a true extract from the minutes of the Court of Appeals of Georgia. Witness my signature and the seal of said court hereto affixed the day and year last above written.

, Clerk.

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EDDIE DENHARDT D/B/A GEORGIA LIEN SERVICES v. ROBYN CRITTENDEN, IN HER OFFICIAL CAPACITY AS COMMISSIONER OF GEORGIA DEPARTMENT OF REVENUE, Counsel Stack Legal Research, https://law.counselstack.com/opinion/eddie-denhardt-dba-georgia-lien-services-v-robyn-crittenden-in-her-gactapp-2022.

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