Supreme Court of South Carolina

Alvetta L. Massenberg v. Clarendon County Treasurer

August 21, 2024

Summary

The Supreme Court of South Carolina reversed the Court of Appeals, holding that the tax collector failed to post the required notice in a conspicuous place under S.C. Code §12-51-40(c), rendering the tax sale void. The Court reviewed the factual findings de novo and concluded the posting on a tree beside a low‑traffic dirt road was not conspicuous. Accordingly, the sale was set aside.