Supreme Court Declares Superlien Holders Not Entitled to Collect Tax Sale Excess Funds

Brad Hutchins and Allie Jett give a brief discussion on the Georgia Supreme Court's May 15, 2017 decision in the case of DLT List, LLC v. M7ven Supportive Housing & Development Group. In this case, the Court held that excess funds from a tax sale are personal property whereas superliens only attach to real property. As such, a superlien holder cannot make out a claim against excess funds.