State vs. Jacqueline Heard & Irvin Salky

This appeal involves an attempt by a taxpayer to redeem his property after it had been sold at a tax sale. The taxpayer filed a Petition to Redeem the property within the one-year statutory period, but failed to tender the money into court within the one-year period, as required by statute. The chancellor below granted the taxpayer an additional thirty days, as a matter of equity, in which to pay the money into court and redeem his property. For the following reasons, we reverse the judgment of the trial court.