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Tag Archives: Orangeburg County

Real Property – Taxation – Civil Practice – Notice – Address Change – Statute of Limitations (access required)

Reeping v. JEBBCO, LLC : Where (1) the landowners’ new address was printed on their check when they paid their Orangeburg County real estate taxes in 2005, (2) the landowners included a handwritten post-it note to inform the county that their address had changed, and (3) a 2007 certified letter from the county about unpaid taxes was returned with both the envelope and the certified-mail green card hand-marked with the landowners’ new street address, the county did not use the “best address available” when it mailed a delinquent tax notice to the taxpayers’ old address.

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