Citadel Development Foundation v. County of Greenville

Sanders, Chief Judge:

This is a consolidated appeal from separate actions by appellant, The Citadel Development Foundation, against respondents, The City and County of Greenville, South Carolina, for recovery of certain taxes paid on property commonly known as the Daniel Building. An appeal from the circuit court order denying recovery of the taxes paid and affirming the South Carolina Tax Commission’s denial of tax exempt status for the Building is also consolidated in this appeal. We agree with the circuit judge and affirm.

The facts are essentially undisputed. The Citadel Develop ment…