Godfrey v. Webb

Harweel, Justice:

Two lawsuits in equity are involved in this appeal. The first is a suit to set aside a tax deed, and the other is a suit to confirm the same tax sale and validate the tax deed. At trial of the consolidated cases, the judge confirmed the tax sale and confirmed the title to the property in respondent Webb. Appellant alleges the trial judge erred because the tax levy was excessive. We agree and reverse.

In December, 1973, Heritage Associates, a limited partnership purchased approximately sixty-one (61) acres of property in Barnwell County for $71,500. The sole purpose of the…