FEB 18, 2004
                Regarding the applicability of Hawkins v. Bruno Yacht Sales, 353 S.C. 31, 577 S.E.2d 202 (2003), to delinquent tax sales conducted in 2002 by the Delinquent Tax Collector for Newberry County.
                Requested by: Gary T. Pope, Esquire
                
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