South Carolina Tax Commission v. Belk

Ness, Justice:

Appellant, South Carolina Tax Commission, recorded four tax liens, two against Robert Belk personally and two against Mohawk Construction Company, a corporation solely owned by Mr. Belk. The Commission conditionally waived the liens against Mohawk, reserving a right of revocation. Thereafter, Mrs. Belk, as part of a settlement of property and alimony rights in a divorce action against Robert Belk, obtained title to a 700 acre tract of land through a conveyance from Mohawk to Robert Belk to Mrs. Belk. After Mrs. Belk obtained title, the Commission revoked the waiver of the tax…