Court of Appeals of Georgia July 3, 2006, A06A0566 (Mulligan v. Security Bank of Bibb County)

Bernes, Judge.

Appellants Don T. Mulligan, Patsy L. Ruip and Virginia Ann Mulligan appeal the trial court’s decision ordering that county ad valorem taxes be paid from surplus proceeds obtained from a foreclosure sale. We affirm.

“When a question of law is at issue, as here, we owe no deference to the trial court’s ruling and apply the ‘plain legal error’ standard of review.” (Citation omitted.