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represented this to the potential buyers. Mr. Hardy did not
specify the language used in the deeds and did not read the deeds
before signing them.
The Clarendon County Assessor took the position, apparently
based on the language of the deeds, that Mr. Hardy still held
title to the land under the Canal waters.2 Consequently,
sometime after Mr. Hardy had sold all the lots, he received a
bill from the Clarendon County Tax Collector for property taxes
owed on the Canal. Mr. Hardy did not pay the tax on the Canal,
because he did not believe he owned the Canal and because he did
not think it had any value.3 As a result of Mr. Hardy’s
delinquency in paying the taxes, the Canal was auctioned by the
Clarendon County Tax Collector. Mr. Hardy subsequently had the
opportunity to reacquire title to the Canal if he paid the
delinquent taxes, plus a redemption fee (see below), within 12
months. He did not do so for the same reasons he did not
initially pay the property taxes on the Canal: He did not
believe he owned it, and he did not think it had any value.
2 This position was later confirmed in August 1990 when, in
response to a request from the Clarendon County Tax Collector,
the Clarendon County Assessor issued a letter stating that, based
on a review of the deeds, “the property owners abutting the canal
own down to the water, but no further” and that “the developer
(G. H. Hardy) still owned the land under the water.”
3 Mr. Hardy recollected that the amount billed by the
Clarendon County Assessor was in the range of $2,000-3,000.
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Last modified: May 25, 2011