H & K SPECIALISTS v. Brannen

HEARN, Chief Judge:

H & K Specialists (H & K) bought property at a Beaufort County tax sale for $4,000. The tax sale was later set aside and H & K brought this action against the taxpayers and several Beaufort County defendants 1 to recover the purchase price plus interest. The Beaufort County Master-in-Equity granted the Beaufort County Respondents’ motion for judgment on the pleadings, holding H & K could recover only against the taxpayers. H & K appeals. We reverse and remand.

BACKGROUND

William D. and Lavada A. Brannen failed to pay their 1991 taxes on property they owned in Beaufort County.…