WDW PROPERTIES v. City of Sumter
Supreme Court of South Carolina
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
- Elliott v. McNairSupreme Court of South Carolina · 1967
- Anderson v. BaehrSupreme Court of South Carolina · 1975
- J.K. Construction, Inc. v. Western Carolina Regional Sewer AuthoritySupreme Court of South Carolina · 1999
- State Ex Rel. McLeod v. RileySupreme Court of South Carolina · 1981
- 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
- Williams v. Government Employees InsuranceSupreme Court of South Carolina · 2014
- State Ex Rel. Condon v. HodgesSupreme Court of South Carolina · 2002
- Antley v. Nobel InsuranceCourt of Appeals of South Carolina · 2002
- Nationwide Mutual Insurance v. PrioleauCourt of Appeals of South Carolina · 2004
- Goldston v. State Farm Mutual Automobile InsuranceCourt of Appeals of South Carolina · 2004
20 more not listed; retrieve them via the Exa API.