Newberry Mills, Inc. v. Dawkins

Littlejohn, Justice:

This action was brought by the plaintiff, Newberry Mills, Inc. and “all other taxpayers similarly situated,” against the Treasurer of Newberry County and against the City Finance Director and Treasurer of the City of Newberry. The complaint expressly alleges that the action is brought “pursuant to Section 65-2662 and Section 65-2663 of the Code of Laws for South Carolina for 1962 as amended.” These sections of the Code permit a taxpayer to pay taxes under protest and thereafter contest the validity of the tax by bringing an action for recovery of the amount paid. The lower…