Daugherty v. Rester

This case involves an interpretation of a provision in a redemption statute relating to the time when an owner can redeem property that has been sold for nonpayment of taxes.

The specific issue is whether the phrase "three years from the date of the sale" in the redemption statute means three years from the date of the issuance of the tax deed or means three years from the date of the issuance of the certificate ofpurchase, when the property was actually sold for nonpayment of taxes.

The trial court held that the original owners could redeem under the provisions of §§ 40-10-120 and 40-10-122,…