Legal Opinion
Long Cove Home Owners' Ass'n v. Beaufort County Tax Equalization Board
Supreme Court of South Carolina
Decided July 28, 1997No. 24656PublishedCited by 6 opinions
1Opinion of the Court
BURNETT, Justice.
Appellants seek review of the decision of the circuit court affirming the South Carolina Department of Revenue and Taxation’s (Department’s) decision upholding the separate taxation of the common areas within planned unit developments. We reverse.
FACTS
Taxpayers in this matter are the Wexford Plantation Home Owners’ Association, Port Royal Plantation Homeowners’ Association, Long Cove Home Owners’ Association, Moss Creek Owners’ Association and Hilton Head Plantation Property Owners’ Association (hereinafter owners’ associations).
The properties in question are located in…
2Cases cited5 opinions
- United States v. Gordon Simmons and I. v. Simmons, Executors of the Estate of B. Hill SimmonsCourt of Appeals for the Fifth Circuit · 1965
- Lake County Board of Review v. Property Tax Appeal BoardAppellate Court of Illinois · 1980
- South Carolina Tax Commission v. South Carolina Tax Board of ReviewCourt of Appeals of South Carolina · 1985
- In THE MATTER OF CARROLL v. GaddySupreme Court of South Carolina · 1988
- Lindsey ex rel. Charleston County v. South Carolina Tax CommissionSupreme Court of South Carolina · 1990
3Cited by6 opinions
- CFRE, LLC v. Greenville County AssessorSupreme Court of South Carolina · 2011
- Bursey v. South Carolina Department of Health & Environmental ControlCourt of Appeals of South Carolina · 2004
- Marietta Garage, Inc. v. South Carolina Department of Public SafetyCourt of Appeals of South Carolina · 1999
- Mayfair Mills, Inc. v. Spartanburg County (In Re Mayfair Mills, Inc.)United States Bankruptcy Court, D. South Carolina · 2002
- Bursey v. DEPT. OF HEALTH AND ENV.Court of Appeals of South Carolina · 2004
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