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COUNCIL OF CO-OWNERS v. SMITH

No. 24023.

442 S.E.2d 173 (1994)

COUNCIL OF CO-OWNERS OF FOREST BEACH VILLAS HORIZONTAL PROERTY REGIME, Petitioner, v. M. Daniel SMITH, a/k/a Dan T. Smith and a/k/a Daniel Arthur Smith; Lifeco Services Corporation; South Carolina Tax Commission; Arthur Leaman, d/b/a The Golden Lemon; Amberly Limited, d/b/a The Copper and Lumber Store Hotel; Antilles Management Company d/b/a Point Pirouette Villa Hotels; Cane Bay Corporation d/b/a Cane Bay Plantation; John A. Silander, d/b/a The Waves at Cane Bay; Ralph Locke Highland, Inc.; Vivian Pisciotta; Partridge Place Associates; and The Internal Revenue Service; Sanwa Business Credit Corporation; Wauconda National Bank and Trust Company; and Deerfield Federal Savings and Loan Association, Respondents.

Supreme Court of South Carolina.

Decided March 7, 1994.

Attorney(s) appearing for the Case

J. Sidney Boone, Jr. and Karen C. Jackson, both of McNair & Sanford, P.A., Charleston, for petitioner Council of Co-Owners of Forest Beach Villas Horizontal Property Regime.

Arlene D. Hand, of the Office of the Atty. Gen., Columbia, for respondent S.C. Tax Com'n.

Julio E. Mendoza, Jr., of Robinson, Mendoza, Barton & McCarthy, Columbia, for respondent M. Daniel Smith, etc.

Richard E. Miley and Ziva P. Bruckner, both of Nixon, Yow, Waller & Capers, Augusta, GA, for respondent Partridge Place Associates.

R. Bentz Kirby, of Turner, Padgett, Graham & Laney, Columbia, for respondent Sanwa Business Credit Corp.

Marvin J. Caughman, Asst. U.S. Atty., Columbia, for respondent I.R.S.

Neal J. Quirk, of Quirk & Ashenden, Atlanta, GA, for respondents Wauconda Nat. Bank & Trust Co., and Deerfield Fed. Sav. and Loan Assn.

Brian C. Pitts, of Bowen & Smoot, Hilton Head, for respondent Arthur Leaman.

William R. Reiss, of Lifeco Services, Corp., Houston, TX, for respondent Lifeco Services Corp.

MOORE, Justice:

We granted a writ of certiorari to review the Court of Appeals' decision reported at ___ S.C. ___, 428 S.E.2d 745 (1993). We reverse.

FACTS

Petitioner (Regime) commenced this action against respondent Daniel Smith, an apartment owner, to foreclose on a lien for assessments, or regime fees. Petitioner impleaded the remaining respondents who are creditors of Smith, including the eight judgment...

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