Brackenbrook North Charleston, LP v. County of Charleston

Justice PLEICONES:

Respondents/appellants (Taxpayers) filed this action against appellants/respondents (County)1 seeking a refund of a portion of their 2001 real property taxes. The parties appeal orders which, among other things, held that Taxpayers were not required to exhaust their administrative remedies prior to bringing this refund action directly in circuit court. We hold this ruling was error, and reverse and remand the matter to circuit court with instructions to dismiss the suit without prejudice to Taxpayers’ rights to pursue refunds through administrative channels.

FACTS

A countywide…