THIS OPINION HAS NO PRECEDENTIAL VALUE.  IT SHOULD NOT BE CITED OR RELIED ON AS PRECEDENT IN ANY PROCEEDING EXCEPT AS PROVIDED BY RULE 268(d)(2), SCACR.

THE STATE OF SOUTH CAROLINA
In The Supreme Court

James W. Peterson, Jr., as Receiver for Pee Dee Land Company, LLC and on behalf of its wholy-owned subsidiary Waverly Woods at Claussen, LLC, Respondents,

v.

Florence County, Respondent,

and Dean C. Fowler, Jr., in his official capacity as Florence County Treasurer, and H. Wayne Joye, in his official capacity as Florence County Auditor, Appellants.

AFFIRMED

Appeal From Florence County
 Michael G. Nettles, Circuit Court Judge

Memorandum Opinion No. 2011-MO-038
Submitted December 14, 2011 – Filed December 19, 2011  

Kevin A. Hall and M. Todd Carroll, of Hall & Bowers, of Columbia, for Appellants.

Charles E. Carpenter, Jr. and Carmen V. Ganjehsani, of Carpenter Appeals and Trial Support, of Columbia, for Respondent Pee Dee Land Company, LLC.

Michael Charles Abbott, of Abbott & McKissick Law Firm, of Florence, for Respondent Florence County.

PER CURIAM:  Affirmed pursuant to Rule 220(b)(1), SCACR, and the following authorities:  Issue I: Ward v. State, 343 S.C. 14, 538 S.E.2d 245 (2000); Issues II and III: Condon v. State, 354 S.C. 634, 583 S.E.2d 430 (2003); Issue IV: Rule 24(a)(2), SCRCP; Ex parte Government Employee's Ins. Co., 373 S.C. 132, 644 S.E.2d 699 (2007); Ex parte Reichlyn, 310 S.C. 495, 427 S.E.2d 661 (1993); Davis v. Jennings, 304 S.C. 502, 405 S.E.2d 601 (1991); Berkeley Elec. Co-op., Inc. v. Town of Mt. Pleasant, 302 S.C. 186, 394 S.E.2d 712 (1990); S.C. Tax Comm'n v. Union County Treasurer, 295 S.C. 257, 368 S.E.2d 72 (Ct. App. 1988).

AFFIRMED.

TOAL, C.J., PLEICONES, BEATTY, KITTREDGE and HEARN, JJ., concur.