Legal Opinion
Charleston County School District v. South Carolina State Ports Authority
Court of Appeals of South Carolina
Decided September 14, 1984No. 0271PublishedCited by 4 opinions
1Opinion of the Court
Shaw, Judge:
This is an appeal from a circuit court order sustaining demurrers to a lawsuit instituted by appellant-Charleston County School District seeking a declaratory judgment that certain real property owned by the respondent-South Carolina State Ports Authority is not used exclusively for public purposes and not exempt from ad valorem taxation. The Ports Authority and respondent-South Carolina Tax Commission demurred to the complaint. (The Charleston County Tax Assessor did not enter a plea). We affirm.
*50In February of 1980, Robert Ragin, the Charleston County Tax Assessor, determined…
Also in this document: Concurrence.
2Cases cited14 opinions
- Simon v. Eastern Kentucky Welfare Rights OrganizationSupreme Court of the United States · 1976
- State Ex Rel. Baxley v. JohnsonSupreme Court of Alabama · 1974
- Barbour v. LittleCourt of Appeals of North Carolina · 1978
- Sease v. City of SpartanburgSupreme Court of South Carolina · 1963
- Board of County Commissioners v. Colorado Board of Assessment AppealsColorado Court of Appeals · 1981
9 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Charleston County School District v. Laidlaw Transit, Inc.Court of Appeals of South Carolina · 2001
- Carrington v. THE CITY OF SPARTANBURGCourt of Appeals of South Carolina · 1984
- Charles. Cty. Sch. Dist. v. Sc St. Ports Auth.Court of Appeals of South Carolina · 1984
- Jinks v. Sea Pines Resort LLCDistrict Court, D. South Carolina · 2022