Southern Region Industrial Realty, Inc. v. Timmerman

Cureton, Judge:

This is an action to set aside a tax deed. The appellant Tax Collector for Richland County (Tax Collector) sold property owned by the respondent Southern Region Industrial Realty, Inc. (Southern) to appellant Timmerman to pay delinquent taxes. The trial court found that the sale was not held in accordance with the tax sale statute and set aside the tax deed. We affirm.

The questions presented on this appeal are (1) whether the court erred in applying S. C. Code Ann. Section 12-49-460 rather than Section 12-51-40 to the sale, (2) whether the statute was strictly complied with in…