The Hibernian Society v. Thomas

Shaw, Judge:

The respondent-appellant Hibernian Society (the Society) seeks a refund of 1979 and 1980 ad valorem taxes paid under protest to the appellant-respondent City of Charleston and the appellent County of Charleston. The question presented for our decision is whether certain real property owned by the Society qualifies under Section 12-37-220B(12) South Carolina Code of Laws, 1976, for exemption from taxation. The circuit court ruled the property is exempt, but failed to order that interest be paid on the refund from the City as provided by Section 12-47-230 of the South Carolina Code…