This court rejected the county???s argument stating: In order for [the county] to be immune under Section 15-78-60(11), H & K???s loss would have to be the result of the county???s assessment or collection of taxes or . . . enforcement of tax laws.??? In this case, H & K???s loss is a direct result of the [county???s] failure to refund H & K the purchase price when a tax sale was set aside, a min