Owings Mills, Inc. v. Brady

Brailsford, Justice.

This case is here a second time. The opinion in Owings Mills, Inc. v. Brady, 246 S. C. 361, 143 S. E. (2d) 717, *373should be read for a statement of the factual background of the controversy. Our former judgment remanded the case to the circuit court with directions that a writ of certiorari issue to the South Carolina Tax Commission for the purpose of determining the jurisdiction of the Commission under Sections 65-2681 and 65-2682, Code of 1962, to order a refund of certain property taxes assessed for 1962 against Owings Mills, Inc. and Raymond C. Owings and paid without…