Key Corporate Capital, Inc. v. County of Beaufort

We granted a writ of certiorari to .review the Court of Appeals’ decision in Key Corporate Capital, Inc. v. County of Beaufort, 360 S.C. 513, 602 S.E.2d 104 (Ct.App.2004). We reverse.

FACTS

In 1998 and 1999, respondents Key Corporate Capital, Inc., National Tax Assistance Corporation, and TransAm Tax Certifícate Corporation purchased several properties at Beaufort County tax sales. The Beaufort County Treasurer subsequently voided twelve of these tax sales.' See S.C.Code Ann. § 12-51-150 (2000).1

The parties stipulated to the following facts: (1) the tax sales were voided because the Treasurer…