566 S.E.2d 196 (S.C.App. 2002), 3530, Ex parte South Carolina Dept. of Revenue

Docket Nº:3530.
Citation:566 S.E.2d 196, 350 S.C. 404
Party Name:350 S.C. 404 Ex Parte SOUTH CAROLINA DEPARTMENT OF REVENUE, Appellant, Sandra C. McClure, Respondent v. Felder Elliott, Defendant.
Case Date:June 27, 2002
Court:Court of Appeals of South Carolina
 
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Page 196

566 S.E.2d 196 (S.C.App. 2002)

350 S.C. 404

Ex Parte SOUTH CAROLINA DEPARTMENT OF REVENUE, Appellant, Sandra C. McClure, Respondent

v.

Felder Elliott, Defendant.

No. 3530.

Court of Appeals of South Carolina

June 27, 2002.

Submitted June 3, 2002[350 S.C. 406].

Page 197

General Counsel & Deputy Director Harry T. Cooper, Jr., Chief Counsel for Revenue Litigation Ronald W. Urban and Counsel for Revenue Litigation Joe S. Dusenbury, all of Columbia, for appellant.

Troy Guerard Knight and Jennifer L. Queen, both of Summerville, for respondent.

HOWARD, J.:

The South Carolina Department of Revenue ("SCDOR") appeals the master-in-equity's order extinguishing its lien on property owned by Feldor Elliott. SCDOR argues the master did not have personal jurisdiction to enter the order. We agree and vacate.

FACTS/PROCEDURAL HISTORY

In November 1998, Sandra McClure brought suit against Elliott, seeking to foreclose a mortgage McClure held against Elliott's property. Elliott failed to answer McClure's summons and complaint and a default judgment was entered against Elliott. The master ordered a public sale of the mortgaged property which was finalized in August, 2000.

Following the sale, McClure discovered SCDOR also held a lien against the foreclosed property. SCDOR was not named as a party in the initial suit. In March 2001, McClure filed a motion for a rule to show cause, which the master issued. The rule instructed SCDOR to appear on April 25, 2001, and show cause why it should not be required to protect its lien by paying McClure the amount due or have its lien extinguished pursuant to the master's initial Judgment of Foreclosure and Sale.

Page 198

[350 S.C. 407] On April 4, 2001, SCDOR was served with the rule to show cause and an order binding it to the master's initial Judgment of Foreclosure and Sale, neither of which was accompanied by a summons and complaint. The order was recorded, and the Berkeley County Clerk of Court was ordered "to annotate the judgment roll so as to reflect that SC Dept. of Revenue and Taxation ... [is] bound by the aforedescribed Judgment of Foreclosure and Sale." SCDOR appeals.

STANDARD OF REVIEW

The court's exercise of personal jurisdiction over a party "will not be disturbed on appeal unless wholly unsupported by the evidence or manifestly influenced or controlled by error of law."...

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