HUNSTEIN, Presiding Justice.
This tax sale case presents the question whether, when no valid levy occurs because of a defect in the writ of execution, the issuance of the notice of levy required by OCGA § 48-3-9 can serve as a seizure of the property so as to "cure" the defect in the writ of execution. We conclude that the actual notice provided by the notice of levy is not a legal substitute for a valid levy and, accordingly, affirm the trial court.
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