Southern Bell Telephone & Telegraph Co. v. South Carolina Tax Commission

Sanders, Chief Judge:

Appellant Southern Bell Telephone & Telegraph Co. applied for a refund of property taxes from respondent South Carolina Tax Commission. Southern Bell claimed that it qualified for a reduced assessment of certain property pursuant to Section 12-43-220 of the Code of Laws of South Carolina, 1976, as amended. That section makes available a reduced assessment for certain property of manufacturers. The Tax Commission denied the claim on the ground that Southern Bell was not a manufacturer as defined by Section 12-37-1310. That section provides: “Every person engaged in making,…