Alterna Tax Asset Group, LLC v. York County

Syllabus

Alterna Tax Asset Group, LLC (Alterna) filed this case against Respondents related to York County's sale of the subject property at a delinquent tax sale. Alterna alleges the procedures followed by York County in conducting the delinquent tax sale violated the statutory requirements rendering the sale void. Respondents moved to dismiss the complaint pursuant to Rule 12(b)(6), SCRCP. The Master granted the motion to dismiss. We affirm, holding that as the alleged purchaser of the property at the tax sale, Alterna may not, under the circumstances and causes of action alleged here, seek to cancel its ownership of the subject property.