Patterson v. Goldsmith

Cureton, Judge:

Appellant W. L. Patterson commenced this action against respondents Edward A. Goldsmith, Eliza Jackson, and Emanuel Jackson to clear title to property he purchased at a tax sale. The Master in Equity for Greenville County invalidated the tax deed. Patterson appeals. We reverse.

Goldsmith purchased the property, a duplex rental apartment, during the 1960s for $10,000.00. The County real property taxes were not paid for this property in 1979 and 1981. Accordingly, the County Treasurer directed the Delinquent Tax Collector to levy upon the property. The back taxes totalled $270.67.

T…