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Home / Opinion Digests / Real Property / Real Property – Quiet Title – Taxation – Property Tax Sale – Federal Income Tax Lien  (access required)

Real Property – Quiet Title – Taxation – Property Tax Sale – Federal Income Tax Lien  (access required)

Owners of Charleston real estate failed to pay either their county property taxes or their federal income taxes. When the county held its tax sale, it failed to notify the federal government; accordingly, appellant – the purchaser at the tax sale – bought the property subject to the government’s tax lien. Given that appellant could ...

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