Benton v. Logan

Goolsby, Judge:

This is an appeal by Tidewater Investments from an order of the trial court that voids a tax deed by which the Beaufort County Treasurer conveyed certain real property owned by Ruby E. Benton to Tidewater for nonpayment by Benton of real estate taxes. We affirm.

Benton purchased the subject property, which is located in Beaufort County, in 1967. Because she did not pay the 1991 real estate taxes assessed against the property, the Beaufort County Treasurer commenced proceedings to have the property sold to satisfy the tax lien. The treasurer sold it on October 5, 1992, to…