Legal Opinion

Key Corporate Capital, Inc. v. County of Beaufort

Court of Appeals of South Carolina

Decided August 16, 2004No. 3857PublishedCited by 5 opinions

1Opinion of the Court

HEARN, C.J.:

This case arises from numerous voided tax sales of real property in Beaufort County. After the sales were voided, the County returned the purchase prices to the successful bidders but refused to return the interest the money had earned. The bidders sued and, under a theory of restitution, were awarded an amount equal to the interest earned by Beaufort County during the time it held the bidders’ money. The County appeals. We affirm.

FACTS

Key Corporate Capital, Inc., National Tax Assistance Corporation, and TransAm Tax Certificate Corporation (“bidders”) purchased a number of…

2Cases cited10 opinions

  1. Sauner v. Public Service AuthoritySupreme Court of South Carolina · 2003
  2. Santee Cooper Resort, Inc. v. South Carolina Public Service CommissionSupreme Court of South Carolina · 1989
  3. Corley v. OttSupreme Court of South Carolina · 1997
  4. Okatie River, L.L.C. v. Southeastern Site Prep, L.L.C.Court of Appeals of South Carolina · 2003
  5. Kiriakides v. Atlas Food Systems & Services, Inc.Court of Appeals of South Carolina · 2000

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3Cited by5 opinions

  1. Key Corporate Capital, Inc. v. County of BeaufortSupreme Court of South Carolina · 2007
  2. White's Mill Colony, Inc. v. WilliamsCourt of Appeals of South Carolina · 2005
  3. PCS Nitrogen, Inc. v. Ross Development Corp.District Court, D. South Carolina · 2015
  4. Myers v. National States InsuranceCourt of Appeals of South Carolina · 2004
  5. Key Corporate Capital, Inc. v. County of BeaufortSupreme Court of South Carolina · 2007

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