Folk v. Thomas

TOAL, Chief Justice:

We granted certiorari upon petition of Daniel M. Rundell and Rose M. Rundell (“Petitioner”) to review the Court of Appeals’ decision to set aside certain tax deeds. We reverse and reinstate the Master’s Order upholding tax deeds.

FACTUAL/PROCEDURAL BACKGROUND

H. Daniel Folk (“Folk”) failed to pay taxes on two parcels of land, valued between $140,000 and $150,000 collectively, in 1992 and 1993. 1 Parcel A was an improved 1-acre parcel, containing a 1,700 square foot home, an aviary building, 2-car garage, shed, and leased office building. Parcel B was an unimproved 11.47-acre…