Legal Opinion

WDW PROPERTIES v. City of Sumter

Supreme Court of South Carolina

Decided July 24, 2000No. 25174PublishedCited by 25 opinions

1Opinion of the Court

WALLER, Justice:

WDW Properties (WDW) brought a declaratory judgment action challenging the legitimacy of a program in which the proceeds of tax-exempt bonds issued by a state agency would be loaned to a developer renovating retail and commercial properties in a blighted area of the city of Sumter (City). A master-in-equity rejected WDW’s claims after a bench trial and WDW appeals. 1

FACTS

The parties have stipulated to the following facts. The Internal Revenue Code authorizes the use of federally tax-exempt local government bonds that finance business enterprises in designated urban…

2Cases cited11 opinions

  1. Elliott v. McNairSupreme Court of South Carolina · 1967
  2. Anderson v. BaehrSupreme Court of South Carolina · 1975
  3. J.K. Construction, Inc. v. Western Carolina Regional Sewer AuthoritySupreme Court of South Carolina · 1999
  4. State Ex Rel. McLeod v. RileySupreme Court of South Carolina · 1981
  5. Carll v. South Carolina Jobs-Economic Development AuthoritySupreme Court of South Carolina · 1985

6 more not listed; retrieve them via the Exa API.

3Cited by25 opinions

  1. Williams v. Government Employees InsuranceSupreme Court of South Carolina · 2014
  2. State Ex Rel. Condon v. HodgesSupreme Court of South Carolina · 2002
  3. Antley v. Nobel InsuranceCourt of Appeals of South Carolina · 2002
  4. Nationwide Mutual Insurance v. PrioleauCourt of Appeals of South Carolina · 2004
  5. Goldston v. State Farm Mutual Automobile InsuranceCourt of Appeals of South Carolina · 2004

20 more not listed; retrieve them via the Exa API.

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