Bell v. Knight

This is an appeal from an order setting aside a tax sale concerning a tract of land in Dorchester County, South Carolina. The master found the Dorchester County Delinquent Tax Collector failed to comply with statutory notice requirements for a tax sale by failing to notify the property owner’s *382children. We reverse and reinstate the tax sale on the basis that the property owner’s children had no interest in the property and were not entitled to notice.

I

Charles Hart (Husband) and Una Hart (Wife) once owned the property in question as tenants in common. Husband died intestate in 1985, survived…