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Clarence L. Martin, P. C. “the corporation” filed this appeal from the trial court’s order denying its motion to intervene and to set aside the judgment following a judicial in rem tax foreclosure sale of certain real property.1 The corporation claims that since it held title to the property sold at the tax sale, the trial court erred in denying its motion to intervene and in granting the tax sale purchaser’s motion to dismiss its petition. For the reasons that follow, we reverse the order dismissing the corporation’s petition to intervene and remand for further proceedings.

The facts of this case are not in dispute. The corporation owned property located in Chatham County. The property was sold for taxes, but the U. S. Small Business Administration paid the redemption price to protect the mortgage it held on the property. When the property was redeemed, the Chatham County Tax Commissioner conveyed the property into the name of Clarence L. Martin, individually, instead of the corporation. When no taxes were paid on the property, the tax commissioner sold the property to Thomas Cecil Wallace, Sr. Wallace also failed to pay taxes on the property.

 
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