Hawes v. Bigbie

Full title: HAWES, Commissioner v. BIGBIE

Court: Court of Appeals of Georgia

Date published: Sep 9, 1969

170 S.E.2d 302 (Ga. Ct. App. 1969)

120 Ga. App. 294

Opinion

44723.

ARGUED SEPTEMBER 3, 1969.

DECIDED SEPTEMBER 9, 1969.

Sales tax refund. Terrell Superior Court. Before Judge Geer.

Arthur K. Bolton, Attorney General, Harold N. Hill, Jr., Executive Assistant Attorney General, William L. Harper, James B. Talley, Assistant Attorneys General, for appellant.

BELL, Chief Judge.

Compliance with Code Ann. § 3-116 is an absolute condition precedent before a valid judgment may be entered against the State of Georgia or any of its officials acting in their official capacity. Otherwise, the judgment is void. The record in this case does not affirmatively show that the requirements of the Code section were met. The judgment is therefore void on its face. Avoid judgment may be attacked in any court and by any person. Code Ann. § 81A-160 (a). Edwards v. Lampkin, 112 Ga. App. 128 ( 144 S.E.2d 119), affirmed 221 Ga. 486 ( 145 S.E.2d 518).

Judgment reversed. Eberhardt and Deen, JJ., concur.

ARGUED SEPTEMBER 3, 1969 — DECIDED SEPTEMBER 9, 1969.