Aldridge v. Rutledge

Ness, Justice:

Opinion No. 20481, filed August 4, 1977, is hereby withdrawn and this opinion is filed in lieu thereof.

Respondent, W. C. Rutledge, Jr., purchased appellants’ property at a tax sale. Appellants seek to set aside the tax deed on the grounds that the levy and sale were excessive and the statutory requirements of Section 12-49-460 of the South Carolina Code Annotated were not given strict compliance. The special referee and the trial court upheld the tax sale. We reverse as to the improved lot contained in the deed to respondent, and affirm as to the unimproved lot.

The property…