Jet Park International v. Thomas

Goolsby, Judge:

This is an action by Jet Park International, a partnership, for the recovery of real property taxes paid under protest to the respondent W. O. Thomas, Jr., Treasurer of Charleston County. The treasurer demurred to the complaint on the ground the complaint failed to state facts sufficient to constitute a cause of action in that Jet Park failed to show it had exhausted its administrative remedies. The circuit court sustained the demurrer. Jet Park appeals. We affirm.

A demurrer admits all facts that are well pleaded in the complaint, but it does not admit the inferences drawn by…