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 Court of Appeals

SEB, a South Carolina Limited Partnership, Appellant,

v.

Thomas Daniels, Respondent.

Appeal From Charleston County
�Mikell R. Scarborough, Master-in-Equity

Unpublished Opinion No. 2010-UP-209
Submitted March 1, 2010 � Filed March 15, 2010���

AFFIRMED

Benjamin Goldberg, of Charleston, for Appellant.

David K. Haller, of Charleston, for Respondent.

PER CURIAM:� SEB, a South Carolina Limited Partnership, appeals the master-in-equity's dismissal of its complaint with prejudice.� SEB argues the master-in-equity erred in finding its action was barred by the statute of limitations because genuine issues of material fact existed regarding the validity of a tax sale of property formerly owned by SEB.� We affirm[1] pursuant to Rule 220(b), SCACR, and the following authority: S.C. Code Ann. � 12-51-160 (Supp. 2009) ("An action for the recovery of land sold pursuant to this chapter or for the recovery of the possession must not be maintained unless brought within two years from the date of sale as provided in Section 12-51-90(C).").

AFFIRMED.

HUFF, THOMAS, and KONDUROS, JJ., concur.

[1] We decide this case without oral argument pursuant to Rule 215, SCACR.