Folk v. Thomas

CURETON, Judge:

H. Daniel Folk, Jr. filed this action to set aside two tax deeds resulting from a delinquent tax sale. The master upheld the tax deeds on both pieces of property. Folk appeals. We reverse.

The facts in this action are not in dispute. Folk owned two contiguous properties in Charleston County, Parcels A and B. Parcel A is a one acre parcel of land with Folk’s home and several outbuildings. Parcel B is an 11.47 acre parcel of unimproved land with one building. Folk failed to pay the taxes on both parcels for the years 1992 and 1993. Folk admitted he received proper notice of the…