Guardian Tax SC LLC v. Day et al

Filing 101

ORDER and JUDGMENT granting 96 Motion for Reconsideration re 93 Order on Motion for Summary Judgment Order ; 94 Judgment and 72 MOTION for Summary Judgment . The Court amends its prior order (ECF No. 93) and judgment (ECF No. 94) to clarify that the Days and Trustee no longer hold interests in the Property. The Court declares that Guardian holds marketable, fee simple title to the Property free of any interests of the Days and the Trustee, subj ect only to the federal tax liens held by the IRS. All portions of the Court's prior order and judgment that do not conflict with this order remain unchanged and are reaffirmed by this order. Signed by Honorable Bruce Howe Hendricks on 2/11/2021.(vdru, )

2:18-cv-01686-BHH

Date Filed 02/11/21

Entry Number 101

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IN THE UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF SOUTH CAROLINA
CHARLESTON DIVISION

Guardian Tax SC, LLC,

Civil Action No. 2:18-cv-01686-BHH
Plaintiff,

v.
Ralph Day a/k/a Ralph M. Day, Sr.;
Virginia Day a/k/a Virginia D. Day; The
Bank of New York, as Trustee for CWHEQ
Revolving Home Equity Loan Trust, Series
2007-A; United States of America, by and
through its agency, The Internal Revenue
Service; Charleston County, South
Carolina; and Daniel M. Gregory, in his
official capacity as the Charleston County
Delinquent Tax Collector,

ORDER and JUDGMENT

Defendants.

This matter is before the Court on Plaintiff Guardian Tax SC, LL

No. 93) and judgment (ECF No. 94)

ss motions for summary judgment. Based

on the consent of the parties and for the reasons set forth below, the Court GRANTS the motion.
Guardian moved for summary judgment (ECF No. 72) on all claims in its first amended
complaint (ECF No. 28). One claim was

See Compl. ¶¶

Guardian sought a declaration from this Court that it holds
Boulevard, Isle of Palms, SC 29451 (Parcel N
ston County Tax Sale was conducted according to
Summ. J. at 1, ECF No. 72.) Among the interests in the Property that

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2:18-cv-01686-BHH

Date Filed 02/11/21

Entry Number 101

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Guardian sought to quiet were t
Id.) The Court denied Guar
judgment in full, including its quiet title claim against the Days and the Trustee. (Order, ECF No.
93.) Guardian now seeks reconsideration or clarification of the C
rests held by the Days and the Trustee. See Fed. R. Civ.
P. 59(e) and 60(a). Specifically, Guardian argues that relief would be
order that that the Trustee is entitled to payment of the excess funds generated by the Tax Sale and
that Charleston County properly conducted the Tax Sale according to law.
be filed no later than 28 days after the entry

intervening change in controlling law; (2) to account for new evidence not available at trial; or (3)
to correct a clear error of law or

Pac. Ins. Co. v. Am. Nat. Fire Ins.

Co., 148 F.3d 396, 403 (4th Cir. 1998). Courts also ma

ising from oversight

or omission whenever one is found in a judgment, orde
not confined just to fixing typogra
Sartin v. McNair Law Firm PA, 756 F.3d 259, 261 (4th Cir. 2014). It may also be used to correct
Id. at 266.
After Guardian filed its consent motion to reconsider or clarify, the Court received an email
from Virginia Day, wherein she asserts that she was

Property in the New Jersey courts. (ECF No. 97 at 1.) She also asks the Court to hold in abeyance
tion to reconsider or clarify.

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Guardian filed a reply to Ms.

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Ms. Day was properly served

through counsel and asking the Court to proceed with consideration of the consent motion. (ECF
No. 98.) Ms. Day filed a subsequent

reply, reiterating her claims.

In the interest of fairness, the Court has held this matter in abeyance for more than nine
months. After a thorough review of the record, however, and having heard nothing further from
any party to this matter, the Court finds no merit
agrees with Guardian that the in

confirm that Guardian owned the
federal tax lien. By virtue of
e Court intended to declare that the Days and

the Trustee have no rights to the Property as a re
with law. Thus, the Court intended to grant in part
the requested quiet title relief.
t motion to reconsider or clarify (ECF No.
96), and the Court amends its prior order (ECF No. 93) and judgment (ECF No. 94) to clarify that
the Days and Trustee no longer hold interests in the Property. To that end, the Court grants in part
No. 72) and declares that Guardian holds
marketable, fee simple title to the Property free of any interests of the Days and the Trustee, subject
only to the federal tax liens held by the IRS. Thus, the Court grants judgment in this regard in favor
of Guardian against the Days and the Trustee. All port

ior order and judgment

that do not conflict with this order remain unchanged, are reaffirmed by this order, and are
specifically incorporated by reference.

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Entry Number 101

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AND IS IT SO ORDERED.
/s/Bruce H. Hendricks
The Honorable Bruce Howe Hendricks
United States District Court Judge
February 11, 2021
Charleston, South Carolina

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