First, the "elementary rule of statutory construction that statutes relating to the same subject matter are ‘in pari materia’ " suggests that this phrase "must be construed together and harmonized" with provisions of the Criminal Code. Land USA, LLC v. Georgia Power Co. , 297 Ga. 237, 241 (1), 773 S.E.2d 236 (2015). This is so because OCGA § 15-11-2 (19) (A) references "the laws of this state" addressing "crime," and such laws are primarily found in the Criminal Code, rather than the Juvenile Code.

However, an examination of the manner in which OCGA § 44-14-470 (b) is designed to operate in conjunction with OCGA § 44-14-471 for purposes of pursuing hospital liens shows that Bowden's argument is without merit. See Land USA, LLC v. Ga. Power Co. , 297 Ga. 237, 241 (1), 773 S.E.2d 236 (2015) ("It is an elementary rule of statutory construction that statutes relating to the same subject matter are ‘in pari materia’ and must be construed together and harmonized whenever possible.") (citation omitted). OCGA § 44-14-470 (b) provides that a hospital "shall have a lien for [its] reasonable charges."

"Prescriptive rights are to be strictly construed." Land USA, LLC v. Ga. Power Co., 297 Ga. 237, 242 (1) (773 S.E.2d 236) (2015) (citation and punctuation omitted). The landowners have not shown that any use of their pipe by the county was under a claim of right as required by OCGA § 44-5-161 (4).

OCGA § 48-4-44 (a) (providing, among other things, that "where property is redeemed, the purchaser at the tax sale shall make a quitclaim deed to the defendant in fi. fa."). 1. As an initial matter, we note that the Supreme Court of Georgia outlined in Ga. Land USA v. Ga. Power Co. , 297 Ga. 237, 773 S.E.2d 236 (2015) : [W]hen property is sold for unpaid taxes, the tax sale purchaser obtains a deed to

Rather, these two statutes "relating to the same subject matter are ‘in pari materia ’ and must be construed together and harmonized whenever possible." Land USA v. Ga. Power Co. , 297 Ga. 237, 241 (1), 773 S.E.2d 236 (2015). Indeed, OCGA § 51-12-50 (a) expressly provides:

Republic's reliance on Land USA, LLC v. Georgia Power Co. is misplaced. 297 Ga. 237, 773 S.E.2d 236 (2015), is misplaced. Land USA found that a landowner whose property was sold at a tax sale cannot thereafter convey a perpetual easement that extends past the redemption period if the property is not redeemed.

"It is an elementary rule of statutory construction that statutes relating to the same subject matter are ‘in pari materia’ and must be construed together and harmonized whenever possible." Land USA, LLC v. Ga. Power Co. , 297 Ga. 237, 241 (1), 773 S.E.2d 236 (2015). "And appellate courts must construe statutes to give sensible and intelligent effect to all of their provisions and to refrain from any interpretation which renders any part of the statutes meaningless."

(Citation and punctuation omitted.) Land USA, LLC v. Georgia Power Co. , 297 Ga. 237, 239 (1), 773 S.E.2d 236 (2015). See Nat. Tax Funding, L. P. v. Harpagon Co. , 277 Ga. 41, 42 (1), 586 S.E.2d 235 (2003) ("After the tax sale, the delinquent taxpayer or any other party holding an interest in or lien on the property may redeem the property by paying to the tax sale purchaser the [redemption price.

1 (a) (6). Yet, the legislature did not specify that franchisors exercising a ROFR must also meet the requirements of the Transfer Statute, which implies that the legislature rejected such a requirement. See Land USA, LLC v. Georgia Power Co. , 297 Ga. 237, 242 n. 10, 773 S.E.2d 236 (2015) ("the express mention of one thing, implies the exclusion of another"); see, e.g., Smith v. Stoddard , 294 Ga. App. 679, 681 (1) (a), 669 S.E.2d 712 (2008) (finding omission of a right to attorney fees and expenses from uninsured motorist statute "clearly show[ed] that the legislature did not intend to authorize" such remedies). Indeed, the legislature has shown by example that it is capable of expressly linking the requirements of the Transfer Statute to other statutes.

Following a tax sale, the tax deed vests the purchaser with a defeasible fee interest in the property that continues for a one-year period during which time other interested parties retain a statutory right of redemption. Land USA,LLC v. Ga. Power Co. , 297 Ga. 237, 239 (1), 773 S.E.2d 236 (2015) (delinquent taxpayer or party holding interest in or lien on property may redeem property by paying to tax sale purchaser the purchase price plus taxes paid and interest). "If the property is redeemed, the tax sale is essentially rescinded and a quitclaim deed is executed by the tax sale purchaser back to the owner of the property at the time of levy and sale."