McDonald v. Womack

Chandler, Justice:

Jerry H. McDonald and other taxpaying citizens (Citizens) filed this action for declaratory judgment and injunctive relief against school district and county officials of Florence County (Districts). The Citizens challenge the constitutionality of S. C. Code Ann. § 12-35-1557 (Supp. 1986), a fund raising provision of the 1984 Education Improvement Act (EIA).

The Districts moved to dismiss under Rule 12(b)(1), SCRCP, upon the ground the Citizens’ exclusive remedy is provided by S. C. Code Ann. § 12-47-10 et seq. (1976 and Supp. 1986), which require that the disputed tax must…