Buist v. Huggins

Justice WALLER:

We granted a writ of certiorari to review the Court of Appeals’ decision in Buist v. Huggins et. al., Op. No. 2003-UP-533 (S.C. Ct.App. filed Sept. 4, 2003), in which the Court of Appeals held the Administrative Law Judge (ALJ) lacked subject matter jurisdiction to review a county’s assessment of interest for the redemption of property from a delinquent tax sale pursuant to S.C.Code Ann. § 12-51-90 (2000). We affirm in result, as modified.

FACTS

Petitioners’ properties were sold at delinquent tax sales. Petitioners sought to redeem their properties pursuant to S.C.Code Ann. §…