Columbia Developers, Inc. v. Elliott

This is an action by appellant for the recovery of real property taxes paid under protest. At issue is respondents’ authority to levy a tax in 1974 against property that escaped taxation in 1972 and 1973. The lower court, sitting without a jury, found for respondents and dismissed the complaint. We affirm.

Appellant taxpayer completed five additional floors of a multi-story building located in Columbia and had the additional floors ready for occupancy during the calendar year 1971. Pursuant to Act No. 39 of the 1969 Acts of the General Assembly (Section 65-1620.6, 1962 Code of Laws of South…