Taylor v. Mill

Moore, Justice:

This is an action to quiet title to a one-acre lot in Lexington County. We affirm.

FACTS

The facts are not contested. The property in question was owned by Philip Goldberg. In 1978 and 1984, the Internal Revenue Service filed federal tax liens in Lexington County totalling $23,890. On July 9,1984, appellant Taylor bought the property for $2,860 at a federal tax sale. On July 11,1985, the Internal Revenue Service issued him a deed. Taylor did not record the deed until June 20,1988.

Meanwhile, between the date of the federal tax sale and the date Taylor recorded his deed, Lexington…