Scott v. Boyle

Rhodes, Justice:

This is an action by the appellants to set aside a tax deed to a house and lot formerly owned by them in the Town of Kingstree. The lower court held that the action was barred by the two year statute of limitations relating to actions for the recovery of land sold at tax sales (§ 12-49-570 of the 1976 Code of Laws of South Carolina) and dismissed the complaint. We reverse.

The property in question was sold for delinquent municipal taxes on January 4, 1971. No levy was made on the property by the Chief of Police (who also served in the capacity of Tax Collector) nor did he go…